Relate to a real property tax exemption for veterans with a one hundred percent service connected disability, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8803
 
                             I N  S E N A T E
 
                              January 8, 2026
                                ___________
 
 Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to a real proper-
   ty tax exemption for veterans who have a one hundred  percent  service
   connected  disability;  and  to  amend  a  chapter of the laws of 2025
   amending the real property tax law relating  to  establishing  a  real
   property  tax  exemption  for  veterans who have a one hundred percent
   service connected disability, as proposed in legislative bills numbers
   S. 1183 and A. 74, in relation to the effectiveness thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  11 of section 458-a of the real property tax
 law, as added by a chapter of the laws of 2025 amending the real proper-
 ty tax law relating to establishing a real property  tax  exemption  for
 veterans who have a one hundred percent service connected disability, as
 proposed  in  legislative bills numbers S. 1183 and A. 74, is amended to
 read as follows:
   11. [A county, city, town, village or  school  district  may  adopt  a
 local  law or resolution to include] IN  ADDITION TO ANY OTHER EXEMPTION
 FROM TAXATION ON REAL PROPERTY WHICH MAY BE ALLOWED TO VETERANS PURSUANT
 TO THE   PROVISIONS OF THIS  CHAPTER,  INCLUDING  SUBDIVISION  THREE  OF
 SECTION FOUR HUNDRED FIFTY-EIGHT OF THIS TITLE, 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00391-04-6
 S. 8803                             2
 
   (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
 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]  LAND 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.
 IN NO CASE SHALL THE TAXABLE ASSESSED VALUE OF THE PROPERTY OF A  QUALI-
 FYING  VETERAN BE REDUCED BELOW ZERO.  NOTHING CONTAINED HEREIN SHALL BE
 CONSTRUED TO REQUIRE OR AUTHORIZE THE DISCONTINUANCE  OF  ANY  EXEMPTION
 GRANTED  PURSUANT  TO  SUBDIVISION  THREE OF SECTION FOUR HUNDRED FIFTY-
 EIGHT OF THIS TITLE.
   § 2. Section 2 of a chapter of the laws  of  2025  amending  the  real
 property  tax law relating to establishing a real property tax exemption
 for veterans who have a one hundred percent service connected  disabili-
 ty,  as  proposed  in  legislative  bills  numbers S. 1183 and A. 74, is
 amended to read as follows:
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls [prepared] BASED ON TAXABLE STATUS  DATES  OCCURRING  on  and
 after [January 2] OCTOBER 1, 2026.
   §  3.  This act shall take effect immediately; provided, however, that
 section one of this act shall take effect on the same date  and  in  the
 same  manner as a chapter of the laws of 2025 amending the real property
 tax law relating to establishing  a  real  property  tax  exemption  for
 veterans who have a one hundred percent service connected disability, as
 proposed in legislative bills numbers S. 1183 and A. 74, takes effect.