What's happening
This bill expands the definition of "active duty" for Cold War veterans' property tax exemptions to include reservists called up during wartime.
Why it matters
Expands property tax relief eligibility. By including reservists called up during wartime as "active duty," more Cold War veterans—especially those who served in the Reserves but were activated—could now qualify for property tax exemptions, potentially easing their financial burdens.
Addresses gaps in veteran recognition. Previously, some reservists who served during critical periods but weren't considered "full-time" might have been excluded. This change acknowledges and values the contributions of these veterans, correcting a longstanding oversight.
May increase local government administrative workload. With a broader definition of "active duty," local tax authorities could see a rise in exemption applications, requiring more verification and processing efforts.
Signals evolving attitudes toward military service. The amendment reflects a growing recognition that modern military service includes not just career active-duty members but also reservists who play key roles in national defense during times of conflict.
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Who cares
Headline styles
Expand Cold War Vet Exemption
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Referred to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3600
2017-2018 Regular Sessions
IN SENATE
January 25, 2017
Introduced by Sen. PHILLIPS -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs
AN ACT to amend the real property tax law, in relation to the real property tax exemption for cold war veterans
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph (c) of subdivision 1 of section 458-b of the real property tax law, as added by chapter 655 of the laws of 2007, is amended to read as follows:
(c) "Active duty" means full-time duty in the United States armed forces, including duty of reservists called up during wartime regardless of the period of time, other than active duty for training.
§ 2. This act shall take effect on the one hundred twentieth day after it shall have become a law. Effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date is authorized to be made on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06732-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to the real property tax exemption for cold war veterans
Purpose or general idea of bill
To clarify the term "active duty" to include duty of reservists called up during wartime regardless of time period, other than active duty for training.
Summary of specific provisions
Section 1 amends paragraph c of subdivision 1 of section 458-b of the real property tax law by defining "active duty" as full-time duty in the United States armed forces, including duty of reservists called up during wartime regardless of the period of time, other than active duty for training.
Section 2 sets the effective date on the one hundred twentieth day after it becomes a law. Effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date is authorized to be made on or before such date.
Justification
Currently the term "active duty" defined in the Real Property Tax Law, only grants exemption to those veterans who have who served full-time duty in the United States Armed Forces. However, the definition does not encompass the service of reserves who have been called up temporarily during wartime. This bill would adopt a definition of "active duty" in the Real Property Tax Law that would include reservists who were called on during the time of war even if that time was not prolonged, and thereby authorizing them to receive a real property tax exemption.
Prior legislative history
S.290 (2016) Passed Senate S.2785 (2014) S.7148 (2012)
Fiscal implications
None to the State.
Effective date
This act shall take effect on the one hundred twentieth day.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.