Bill Text: NY S01183 | 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: Slight Partisan Bill (Republican 11-7)

Status: (Introduced) 2025-01-08 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S01183 Detail]

Download: New_York-2025-S01183-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1183

                               2025-2026 Regular Sessions

                    IN SENATE

                                     January 8, 2025
                                       ___________

        Introduced by Sens. ADDABBO, ASHBY, GRIFFO, HARCKHAM, HELMING, MARTINEZ,
          MARTINS,  MATTERA, O'MARA, PALUMBO, RAMOS, ROLISON, SCARCELLA-SPANTON,
          SKOUFIS, STEC, WEBB, WEBER, WEIK -- read twice  and  ordered  printed,
          and  when  printed to be committed to the Committee on Veterans, Home-
          land Security and Military Affairs

        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
        S. 1183                             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.