Assembly Bill A10839

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10839
 
                           I N  A S S E M B L Y
 
                               April 1, 2026
                                ___________
 
 Introduced by M. of A. HAWLEY -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend  the  real property tax law, in relation to exempting
   certain disabled veterans from real property taxation
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Subdivision  11 of section 458-a of the real property tax
 law, as amended by chapter 77 of the laws of 2026, is amended to read as
 follows:
   11. (A) In addition to any other exemption from taxation on real prop-
 erty which may be allowed to veterans pursuant to the provisions of this
 chapter, including subdivision three of section four hundred fifty-eight
 of this title, the primary residence of any [seriously] disabled veteran
 [who] SHALL BE FULLY EXEMPT FROM TAXATION, SPECIAL DISTRICT CHARGES, AND
 ASSESSMENTS AND SPECIAL AD VALOREM LEVIES, PROVIDED  THAT  SUCH  VETERAN
 MEETS ALL OTHER REQUIREMENTS OF THIS SECTION, WHERE SUCH VETERAN:
   [(a)(i)]  (I) (1) was discharged or released therefrom under honorable
 conditions;
   [(ii)] (2) 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)] (3) 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[;
   (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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14545-05-6
 A. 10839                            2

 facilities made necessary by the nature of the veterans' disability, and
 the  necessary  land  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].
   (B) In no case shall the taxable assessed value of the property  of  a
 qualifying veteran be reduced below zero. Nothing contained herein shall
 be construed to require or authorize the discontinuance of any exemption
 granted  pursuant  to  subdivision  three of section four hundred fifty-
 eight of this title.
   § 2. This act shall take effect immediately.