Establishes a real property tax exemption for combat veterans

Title of bill

An act to amend the real property tax law, in relation to authorizing a real property tax exemption for combat veterans

Purpose or general idea of bill

This bill establishes a new property tax exemption, at local option, for combat veterans who have received hostile fire pay or imminent danger pay for the United States department of defense, after the Gulf War.

Summary of specific provisions

Section 1 adds a new section 458-c to the real property tax law, to provide that combat veterans who have received hostile fire pay or imminent danger pay. This property tax exemption tracks the Alternative Veterans Exemption contained in section 458-b of the real property tax law, except it does not require that the veteran served during a period of war. Rather, this exemption would be available to any combat veteran who has received hostile fire pay or imminent danger pay.

Section 2 provides that this act shall take effect April 1, 2017.

Justification

The department of defense determines combat veteran eligibility based upon whether the veteran received hostile fire pay or imminent danger pay. Hostile fire pay is defined as pay to anyone exposed to hostile fire or mine explosion, while imminent danger pay is paid to anyone on duty outside the United States area who is subject to physical harm or imminent danger due to wartime conditions, terrorism, civil insurrection or civil war.

Veterans who have received hostile fire pay or imminent danger pay, should be entitled to the same real property tax exemption currently offered to our veterans who served during a declared period of war.

This measure will ensure that all those, who have put their life on the line to protect our country, are eligible to receive the same real property tax exemption.

Prior legislative history

This is a new bill.

Fiscal implications

None to the State.

Effective date

This act shall take effect immediately