S T A T E O F N E W Y O R K
________________________________________________________________________
3229
2025-2026 Regular Sessions
I N S E N A T E
January 24, 2025
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs
AN ACT to amend the real property tax law, in relation to allowing the
immediate family of a member of the armed forces killed in active duty
to qualify for the alternate veterans exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 7 of section 458-a of the real property tax
law, as added by chapter 326 of the laws of 2000 and paragraph (b) as
amended by chapter 518 of the laws of 2013, is amended to read as
follows:
7. (a) As used in this subdivision, "Gold Star [Parent"] FAMILY
MEMBER" shall mean the parent, SPOUSE, CHILD OR SIBLING of a [child]
PERSON who died in the line of duty while serving in the United States
armed forces during a period of war.
(b) A county, city, town, village or school district may adopt a local
law to include a Gold Star [Parent] FAMILY MEMBER within the definition
of "qualified owner", as provided in paragraph (c) of subdivision one of
this section, and to include property owned by a Gold Star [Parent]
FAMILY MEMBER within the definition of "qualifying residential real
property" as provided in paragraph (d) of subdivision one of this
section, provided that such property shall be the primary residence of
the Gold Star [Parent] FAMILY MEMBER.
(c) The additional exemption provided for in paragraph (c) of subdivi-
sion two of this section shall not apply to real property owned by a
Gold Star [Parent] FAMILY MEMBER.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07043-01-5