New York 2023-2024 Regular Session

New York Assembly Bill A03471 Latest Draft

Bill / Introduced Version Filed 02/03/2023

   
  STATE OF NEW YORK ________________________________________________________________________ 3471 2023-2024 Regular Sessions  IN ASSEMBLY February 3, 2023 ___________ Introduced by M. of A. ZEBROWSKI, BRABENEC, MILLER, McDONOUGH, PHEFFER AMATO -- read once and referred to the Committee on Veterans' 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: 1 Section 1. Subdivision 2 of section 458-a of the real property tax law 2 is amended by adding a new paragraph (e) to read as follows: 3 (e) Notwithstanding the provisions of paragraphs (a), (b) and (c) of 4 this subdivision, a county, city, town, village or school district 5 acting by and through its governing body, may grant to a veteran, or the 6 unmarried surviving spouse of such veteran, who served in a combat thea- 7 tre or combat zone of operations, and who is one hundred percent disa- 8 bled as a result of military service, a one hundred percent exemption 9 from real property taxation. The local maximum exemption allowance 10 adopted by a local law pursuant to paragraph (d) of this subdivision 11 shall not apply to such exemptions of one hundred percent disabled 12 veterans. 13 § 2. This act shall take effect immediately and shall apply to assess- 14 ment rolls prepared on and after January 1, 2023. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06347-01-3