S T A T E   O F   N E W   Y O R K
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                                  2028--A
     Cal. No. 169
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced  by  Sens. ADDABBO, ASHBY, HARCKHAM, HELMING, MARTINEZ, MATT-
   ERA, O'MARA, PALUMBO, RAMOS, ROLISON, SCARCELLA-SPANTON, STEC,  WEBER,
   WEIK -- read twice and ordered printed, and when printed to be commit-
   ted  to  the  Committee  on  Veterans,  Homeland Security and Military
   Affairs -- recommitted to the Committee on Veterans, Homeland Security
   and Military Affairs in accordance with  Senate  Rule  6,  sec.  8  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real  property  tax  exemption  for  veterans  who  have a one hundred
   percent service connected disability
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  458-a of the real property tax law is amended by
 adding a new subdivision 11 to read as follows:
   11. A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT MAY ADOPT A LOCAL
 LAW OR RESOLUTION TO INCLUDE THE  PRIMARY  RESIDENCE  OF  ANY  SERIOUSLY
 DISABLED VETERAN WHO:
   (A)(I)  WAS  DISCHARGED  OR  RELEASED THEREFROM UNDER HONORABLE CONDI-
 TIONS;
   (II) HAS A QUALIFYING CONDITION, AS DEFINED  IN  SECTION  ONE  OF  THE
 VETERANS'  SERVICES  LAW,  AND  HAS  RECEIVED A DISCHARGE OTHER THAN BAD
 CONDUCT OR DISHONORABLE FROM SUCH SERVICE; OR
   (III) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION ONE  OF  THE
 VETERANS'  SERVICES  LAW,  AND  HAS  RECEIVED A DISCHARGE OTHER THAN BAD
 CONDUCT OR DISHONORABLE FROM SUCH SERVICE; AND
   (B) (I) IS CONSIDERED TO BE PERMANENTLY  AND  TOTALLY  DISABLED  AS  A
 RESULT OF MILITARY SERVICE;
   (II)  IS  RATED  ONE  HUNDRED  PERCENT  DISABLED  BY THE UNITED STATES
 DEPARTMENT OF VETERANS AFFAIRS;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04211-03-3
 S. 2028--A                          2
 
   (III) HAS BEEN RATED BY  THE  UNITED  STATES  DEPARTMENT  OF  VETERANS
 AFFAIRS AS INDIVIDUALLY UNEMPLOYABLE; AND
   (IV)  WHO  IS ELIGIBLE FOR PECUNIARY ASSISTANCE FROM THE UNITED STATES
 GOVERNMENT, OR HAS RECEIVED PECUNIARY ASSISTANCE FROM THE UNITED  STATES
 GOVERNMENT  AND  HAS  APPLIED  SUCH ASSISTANCE TOWARD THE ACQUISITION OR
 MODIFICATION OF A SUITABLE HOUSING UNIT WITH SPECIAL FEATURES OR MOVABLE
 FACILITIES MADE NECESSARY BY THE NATURE OF THE VETERANS' DISABILITY  AND
 THE  NECESSARY  LAW  THEREFOR  SHALL  BE  FULLY EXEMPT FROM TAXATION AND
 SPECIAL DISTRICT CHARGES, ASSESSMENTS AND  SPECIAL  AD  VALOREM  LEVIES,
 PROVIDED THAT SUCH VETERAN MEETS ALL OTHER REQUIREMENTS OF THIS SECTION.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on and after January 2, 2024.