What's happening
This bill allows local governments in New York to grant certain active duty veterans both available property tax exemptions.
Why it matters
Expands property tax relief to currently serving veterans. By allowing active duty service members (not just those discharged) to access both major property tax exemptions, the bill acknowledges ongoing service and addresses a gap in existing support for military families.
Empowers local governments with flexibility. The law gives counties, cities, towns, and villages the option—but not the mandate—to adopt these expanded exemptions, allowing them to tailor veteran support based on local needs and fiscal capacity.
Could improve retention and morale for service members. Providing these benefits to active duty veterans may help ease financial burdens, making it more attractive for service members to remain in New York and continue their service, benefiting both military families and communities.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Veteran property owners still serving a subsequent military service period
They could receive both exemptions under paragraphs (a) and (b) if otherwise eligible, without waiting for discharge or release, where a local law authorizes it.
County, city, town and village lawmakers
They would gain authority to adopt a local law extending both exemptions to these veterans.
Local property tax assessors
They would need to apply the expanded eligibility when their county, city, town or village adopts the authorizing local law.
Headline styles
Expand Veteran Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
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
4625
2019-2020 Regular Sessions
IN SENATE
March 18, 2019
Introduced by Sens. RANZENHOFER, FUNKE, GALLIVAN, LAVALLE, ORTT -- 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 veteran eligibility for real property tax exemptions
The People of the State of New York, represented in Senate and Assembly, 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 (b-1) to read as follows:
(b-1) Each county, city, town or village may adopt a local law to authorize veterans who have not been discharged or released from a current, subsequent military service period, but otherwise qualify for both exemptions provided for by paragraphs (a) and (b) of this subdivision, to receive both exemptions.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01611-01-9
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 veteran eligibility for real property tax exemptions
Summary of provisions
This bill adds a new paragraph b-1 to subdivision 2 of section 458-a of the Real Property Tax Law, which permits each county, city, town or village to adopt a local law to authorize veterans who have not been discharged or released from a current, subsequent military service, but who would otherwise qualify for both the exemptions of paragraphs (a) and (b) of subdivision 2 of section 458-a to receive both exemptions.
Purpose & justification
This bill permits municipalities to enact a local law to grant the addi- tional combat veteran exemption to persons who have been discharged from the service (enabling them to receive the regular veteran exemption), then re-enlisted, served in combat, and are now returned and reside in New York State, but have not yet been again discharged. The wars in Afghanistan and Iraq have led to many veterans choosing to return to the military and serve in combat. Soldiers who have returned to New York from combat, but have not yet been discharged from service, have found that although they are eligible for the regular 15% veteran exemption under 458-a 2(a) as a result of their earlier discharge, they are not eligible for the additional 10% combat exemption under 458-a 2(b) because they have not been discharged from their subsequent service. Local taxing authorities should be allowed to offer this combat exemption to these soldiers to honor their service to their country.
Prior legislative history
2007-08 - S.2966/A.5934 -- RULES/Veterans Affairs 2009-10 - S .3015/A.10346 -- VETERANS/Veterans Affairs 2011-12 - S.3222/A.8154 -- PASSED SENATE/Veterans Affairs 2013-14 - S.1435/A.4162 - PASSED SENATE/Veterans Affairs 2015-16 - S.870/A5997 - PASSED SENATE/Veterans Affairs 2017-18 - S.2596/A.4401 - PASSED SENATE/VETERANS/Veterans Affairs
Fiscal implications
No cost to the state, exemption is offered at local option.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.