Establishes a real property tax exemption for veterans with a 100 percent service connected disability, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1183
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              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:
 
   Section 1. Section 458-a of the real property tax law  is  amended  by
 adding a new subdivision 11 to read as follows:
   11. A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT MAY ADOPT A LOCAL
 LAW  OR  RESOLUTION  TO  INCLUDE  THE PRIMARY RESIDENCE OF ANY SERIOUSLY
 DISABLED VETERAN WHO:
   (A)(I) WAS DISCHARGED OR RELEASED  THEREFROM  UNDER  HONORABLE  CONDI-
 TIONS;
   (II)  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
   (III)  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; AND
   (B)  (I)  IS  CONSIDERED  TO  BE PERMANENTLY AND TOTALLY DISABLED AS A
 RESULT OF MILITARY SERVICE;
   (II) IS RATED ONE  HUNDRED  PERCENT  DISABLED  BY  THE  UNITED  STATES
 DEPARTMENT OF VETERANS AFFAIRS;
   (III)  HAS  BEEN  RATED  BY  THE  UNITED STATES DEPARTMENT OF VETERANS
 AFFAIRS AS INDIVIDUALLY UNEMPLOYABLE; AND
   (IV) WHO IS ELIGIBLE FOR PECUNIARY ASSISTANCE FROM THE  UNITED  STATES
 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
 
 GOVERNMENT AND HAS APPLIED SUCH ASSISTANCE  TOWARD  THE  ACQUISITION  OR
 MODIFICATION OF A SUITABLE HOUSING UNIT WITH SPECIAL FEATURES OR MOVABLE
 FACILITIES  MADE NECESSARY BY THE NATURE OF THE VETERANS' DISABILITY AND
 THE  NECESSARY  LAW  THEREFOR  SHALL  BE  FULLY EXEMPT FROM TAXATION AND
 SPECIAL DISTRICT CHARGES, ASSESSMENTS AND  SPECIAL  AD  VALOREM  LEVIES,
 PROVIDED THAT SUCH VETERAN MEETS ALL OTHER REQUIREMENTS OF THIS SECTION.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on and after January 2, 2026.