S T A T E O F N E W Y O R K
________________________________________________________________________
5588
2025-2026 Regular Sessions
I N S E N A T E
February 25, 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 expanding the
Gold Star exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 458-a of the real
property tax law, as amended by chapter 606 of the laws of 2021, is
amended to read as follows:
(a) "Period of war" means the Spanish-American war; the Mexican border
period; World War I; World War II; the hostilities, known as the Korean
war, which commenced June twenty-seventh, nineteen hundred fifty and
terminated on January thirty-first, nineteen hundred fifty-five; the
hostilities, known as the Vietnam war, which commenced November first,
nineteen hundred fifty-five and terminated on May seventh, nineteen
hundred seventy-five; [and] the hostilities, known as the Persian Gulf
conflict, which commenced August second, nineteen hundred ninety; AND
THE HOSTILITIES, KNOWN AS THE WAR ON TERROR, WHICH COMMENCED OCTOBER
SEVENTH, TWO THOUSAND ONE.
§ 2. Subdivision 7 of section 458-a of the real property tax law is
amended by adding a new paragraph (d) to read as follows:
(D) NOTWITHSTANDING ANY PROVISIONS OF THIS SECTION, IF THE GOLD STAR
PARENT'S CHILD HAS DIED IN THE UNITED STATES FROM A SERVICE-CONNECTED
DISABILITY, THE EXEMPTION GRANTED IN THIS SECTION, SHALL BE GRANTED TO
THE GOLD STAR PARENT.
§ 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2025.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09438-01-5