Bill Text: NY A00074 | 2025-2026 | General Assembly | Introduced

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Bill Title: Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

Spectrum: Partisan Bill (Democrat 17-0)

Status: (Introduced) 2025-01-08 - referred to real property taxation [A00074 Detail]

Download: New_York-2025-A00074-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           74

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  M. of A. PHEFFER AMATO, JONES, HUNTER, WOERNER, McMAHON,
          CONRAD, HYNDMAN, LUPARDO, STERN, WEPRIN,  LUNSFORD,  LAVINE,  BURDICK,
          DAVILA, MEEKS, EACHUS, RAGA -- read once and referred to the Committee
          on Real Property Taxation

        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:

     1    Section  1.  Section  458-a of the real property tax law is amended by
     2  adding a new subdivision 11 to read as follows:
     3    11. A county, city, town, village or school district may adopt a local
     4  law or resolution to include the  primary  residence  of  any  seriously
     5  disabled veteran who:
     6    (a)(i)  was  discharged  or  released therefrom under honorable condi-
     7  tions;
     8    (ii) has a qualifying condition, as defined  in  section  one  of  the
     9  veterans'  services  law,  and  has  received a discharge other than bad
    10  conduct or dishonorable from such service; or
    11    (iii) is a discharged LGBT veteran, as defined in section one  of  the
    12  veterans'  services  law,  and  has  received a discharge other than bad
    13  conduct or dishonorable from such service; and
    14    (b) (i) is considered to be permanently  and  totally  disabled  as  a
    15  result of military service;
    16    (ii)  is  rated  one  hundred  percent  disabled  by the United States
    17  department of veterans affairs;
    18    (iii) has been rated by  the  United  States  department  of  veterans
    19  affairs as individually unemployable; and
    20    (iv)  who  is eligible for pecuniary assistance from the United States
    21  government, or has received pecuniary assistance from the United  States

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00391-01-5
        A. 74                               2

     1  government  and  has  applied  such assistance toward the acquisition or
     2  modification of a suitable housing unit with special features or movable
     3  facilities made necessary by the nature of the veterans' disability  and
     4  the  necessary  law  therefor  shall  be  fully exempt from taxation and
     5  special district charges, assessments and  special  ad  valorem  levies,
     6  provided that such veteran meets all other requirements of this section.
     7    § 2. This act shall take effect immediately and shall apply to assess-
     8  ment rolls prepared on and after January 2, 2026.