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BILL NUMBER:S6465

TITLE OF BILL:  An act to amend the real property tax law, in relation to real property tax exemptions for certain disabled veterans

PURPOSE:  Relates to real property tax exemptions for disabled veterans.

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends subdivision two of section 458-a of the real property tax law by adding a new paragraph (e).

Section two is the effective date.

JUSTIFICATION:  This bill would provide real property tax exemptions for one hundred percent disabled veterans (or the unmarried surviving spouse of such veteran) who served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, armed forces expeditionary medal, navy expeditionary medal, marine corps expeditionary medal, or global war on terrorism expeditionary medal. The veteran must be one hundred percent disabled as a result of military service, and shall be one hundred percent exempt from real property taxation. This would reward these American heroes who are now disabled with a tax break, a much deserved exemption for these men and women who have sacrificed their health and wellbeing for the safety of our country.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE:  This act shall take effect immediately and shall apply to assessment rolls prepared on and after January 1, 2012.

Text

STATE OF NEW YORK
________________________________________________________________________

6465

IN SENATE

February 13, 2012
___________

Introduced  by  Sen.  LANZA  -- 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 real  property
  tax exemptions for certain disabled veterans

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 2 of section 458-a of the real property tax law
is amended by adding a new paragraph (e) to read as follows:
  (E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B) AND  (C)  OF
THIS  SUBDIVISION  A  VETERAN, OR THE UNMARRIED SURVIVING SPOUSE OF SUCH
VETERAN, WHO SERVED IN A COMBAT THEATRE OR COMBAT ZONE OF OPERATIONS, AS
DOCUMENTED BY THE AWARD OF A UNITED STATES CAMPAIGN  RIBBON  OR  SERVICE
MEDAL,  OR  THE  ARMED  FORCES  EXPEDITIONARY  MEDAL, NAVY EXPEDITIONARY
MEDAL, MARINE CORPS EXPEDITIONARY MEDAL,  OR  GLOBAL  WAR  ON  TERRORISM
EXPEDITIONARY MEDAL, AND WHO IS ONE HUNDRED PERCENT DISABLED AS A RESULT
OF MILITARY SERVICE, SHALL BE ONE HUNDRED PERCENT EXEMPT FROM REAL PROP-
ERTY  TAXATION. THE LOCAL MAXIMUM EXEMPTION ALLOWANCE ADOPTED BY A LOCAL
LAW PURSUANT TO PARAGRAPH (D) OF THIS SUBDIVISION  SHALL  NOT  APPLY  TO
EXEMPTIONS OF ONE HUNDRED PERCENT DISABLED VETERANS.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on and after January 1, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05902-02-2