Assembly Bill A6058

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6058
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 26, 2025
                                ___________
 
 Introduced  by M. of A. FITZPATRICK, BRABENEC, DeSTEFANO, GIGLIO, DiPIE-
   TRO, HAWLEY, TAGUE -- Multi-Sponsored by  --  M.  of  A.  BLANKENBUSH,
   MANKTELOW  --  read  once  and  referred to the Committee on Veterans'
   Affairs
 
 AN ACT to amend the real property  tax  law,  in  relation  to  veterans
   alternative exemption

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
 property tax law, as amended by chapter 611 of  the  laws  of  2023,  is
 amended to read as follows:
   (e)  "Veteran"  means  a person (i) who served in the active military,
 naval, or air service during a period of war, or who was a recipient  of
 the  armed  forces expeditionary medal, navy expeditionary medal, marine
 corps expeditionary medal, or  global  war  on  terrorism  expeditionary
 medal,  and who (1) was discharged or released therefrom under honorable
 conditions, or (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 (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,  (ii) who was employed by the War Shipping Administration
 or Office of Defense Transportation or their agents as a merchant seaman
 documented by the United States Coast Guard or Department  of  Commerce,
 or  as  a  civil  servant  employed  by the United States Army Transport
 Service (later redesignated as the  United  States  Army  Transportation
 Corps,  Water  Division)  or  the  Naval Transportation Service; and who
 served satisfactorily as a  crew  member  during  the  period  of  armed
 conflict,  December  seventh,  nineteen  hundred  forty-one,  to  August
 fifteenth, nineteen  hundred  forty-five,  aboard  merchant  vessels  in
 oceangoing,  i.e.,  foreign,  intercoastal, or coastwise service as such

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04123-01-5
              

 A. 6058                             2
 
 terms are defined under federal law (46 USCA 10301 & 10501) and  further
 to  include "near foreign" voyages between the United States and Canada,
 Mexico, or the West Indies via ocean routes, or public vessels in ocean-
 going  service  or  foreign waters and who has received a Certificate of
 Release or Discharge from Active Duty and a discharge certificate, or an
 Honorable Service Certificate/Report of Casualty, from the department of
 defense, (iii) who served as a United States civilian  employed  by  the
 American  Field  Service  and served overseas under United States Armies
 and United States Army Groups in world war II during the period of armed
 conflict, December  seventh,  nineteen  hundred  forty-one  through  May
 eighth,  nineteen  hundred  forty-five,  and  who  (1) was discharged or
 released therefrom under honorable conditions, or (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 (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, (iv) who served as a
 United States civilian Flight Crew and Aviation Ground Support  Employee
 of  Pan  American World Airways or one of its subsidiaries or its affil-
 iates and served overseas as a result of Pan  American's  contract  with
 Air  Transport  Command or Naval Air Transport Service during the period
 of armed  conflict,  December  fourteenth,  nineteen  hundred  forty-one
 through  August fourteenth, nineteen hundred forty-five, and who (1) was
 discharged or released therefrom under honorable conditions, or (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 (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,  (v)
 notwithstanding  any  other  provision  of  law to the contrary, who are
 members of the reserve components of the  armed  forces  of  the  United
 States  who  (1)  received  an  honorable discharge or release therefrom
 under honorable conditions,  or  (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
 (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, but are still members of  the
 reserve  components  of  the  armed forces of the United States provided
 that such members meet all other qualifications under the provisions  of
 this  section, [or] (vi) who shall be considered to have been discharged
 or released from active military service  of  the  United  States  under
 honorable  conditions  if: (1) the individual served in the active mili-
 tary service of the United States for the period of time such individual
 was obligated to serve at the time of entry into service; (2) the  indi-
 vidual  was  not discharged or released from such service at the time of
 completing such period of obligation due to an intervening enlistment or
 reenlistment;  (3)  the  individual  would  have  been  eligible  for  a
 discharge  or  release  under conditions other than dishonorable at such
 time except for such intervening enlistment or reenlistment; and (4) the
 individual served in the active military service of  the  United  States
 for  a period of at least ten years, provided that such individual meets
 all other qualifications under the provisions of this section, OR  (VII)
 WHO SERVED IN THE ACTIVE MILITARY, NAVAL, OR AIR SERVICE FOR A PERIOD OF
 MORE  THAN  ONE  HUNDRED  EIGHTY-FIVE  DAYS  AND RECEIVED A COMPENSATION
 RATING OF SIXTY PERCENT OR GREATER,  FROM  THE  UNITED  STATES  VETERANS
 A. 6058                             3
 
 ADMINISTRATION  OR  FROM THE UNITED STATES DEPARTMENT OF DEFENSE BECAUSE
 OF A SERVICE CONNECTED DISABILITY.
   §  2.  This act shall take effect immediately; provided, however, that
 the real property tax exemptions authorized by section 458-a of the real
 property tax law, as amended by section one of  this  act,  shall  first
 apply  to assessment rolls prepared on the basis of taxable status dates
 occurring on or after August 30, 2008.