BILL NUMBER: S1868
SPONSOR: ASHBY
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to National
Guard members and reservists
 
PURPOSE:
To allow active and retired members of the National Guard or Reserves to
receive the same real property tax benefits as other service members.
 
SUMMARY OF PROVISIONS:
Section 1 amends real property tax law permitting municipalities the
local option of providing a tax exemption to National Guard members and
reservists. Such exemption shall not be in addition to any other mili-
tary exemption or abatement of taxes. Such exemption shall be granted
upon a yearly application from a qualified owner, and. and shall include
a copy of the owner's twenty-year favorable service letter from the
United States department of defense.
"Qualified owner" is defined as active and retired members of the
National Guard or Reserves.
Section 2 sets forth the effective date.
 
JUSTIFICATION:
New York State takes pride in its military personnel. Members of the
National Guard and Reserves choose to give their time to our country and
are ready to put their lives at risk should an extreme situation arise.
These brave citizens deserve recognition and appreciation for their
willingness to serve, and were finally granted that recognition by the
Jeff Miller and Richard Blumenthal Veterans Health Care and Benefits
Improvement Act of 2016. This federal law expanded the federal legal
definition of a veteran for National Guardsmen and reservists who honor-
ably serve or had served in the military for 20 years but were never
called up for federal active duty for an extended period of time.
New York State law, however, has not been amended to reflect this change
in the federal law. As such, National Guard members and reservists who
served in the military for 20 years but were never called up for federal
active duty are still not eligible for many veterans' benefits, includ-
ing any of the available veterans' property tax exemptions.
This legislation would permit municipalities the local option of provid-
ing a tax exemption to National Guard members and reservists, thereby
effectively demonstrating New York State's gratitude for their service.
 
LEGISLATIVE HISTORY:
2023-24: S.4568- referred to Veterans, Homeland Security, and Military
Affairs.
2021-22: S.2090 - referred to Veterans, Homeland Security, and Military
Affairs
 
FISCAL IMPLICATIONS:
None to the State
 
EFFECTIVE DATE:
Immediately.