BILL NUMBER: S4453
SPONSOR: ORTT
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to allowing the
immediate family of a member of the armed forces killed in active duty
to qualify for the alternate veterans exemption
 
PURPOSE:
This bill allows a county, city, town, village or school district to
adopt a local law extending the alternative veterans exemption from
property tax to the parent, spouse, child or sibling of a person who
died in the line of duty while serving in the United States armed forces
during a period of war. Previously this benefit was only extended to
Gold-Star Parents, and not immediate family members.
 
SUMMARY OF PROVISIONS:
Section 1- The bill amends the real property tax law by modifying subdi-
vision 7 of section 458-a of chapter 326 of the laws of 2000. The bill
changes the definition from Gold-Star Parent to Family Member, defined
as the parent, spouse, child or sibling or a person who dies in the line
of duty while serving in the United States armed forces during a period
of war.
Section 2 - This act shall take effect immediately.
 
JUSTIFICATION:
In recognition of their service to our country, veterans and military
service members are granted certain benefits when they return home,
including an alternative veterans exemption from property tax. Unfortu-
nately, when a military service member is killed in the line of duty,
that benefit dies with them. Accordingly, this bill would restore the
benefit of a limited property tax exemption to immediate family members
of gold star families, a benefit they would enjoy had their loved one
survived.
 
PRIOR LEGISLATIVE HISTORY:
S.5008 (2017-18), Veterans, Homeland Security and Military Affairs
Committee.
S.1162 (2019-20), Veterans, Homeland Security and Military Affairs
S.6315 (2021-22), Veterans, Homeland Security and Military Affairs
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.