BILL NUMBER: S3194
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to defining
"period of war" for the alternative veterans' exemption
 
PURPOSE:
The purpose of the bill is to update the "period of war" definitions in
the alternative veterans' exemption to include recent and current
"hostilities" in Somalia, Bosnia, and Kosovo and in the Global War on
Terrorism respectively.
 
SUMMARY OF PROVISIONS:
Section 1: Amends paragraphs (a) of subdivision 1 of section 458-a of
the real property tax law by amending the definition of "period of war"
to include hostilities participated in by military forces of the United
States in the Global War on Terrorism from September 11, 2001, through
the end of such hostilities and hostilities participated in by military
forces of the United States in NATO-related combat theaters in Somalia
from August 1992 through March 1994-Bosnia from December 1995 through
November 2004 and Kosovo from April 1999 through June 1999.
Section 2: Sets effective date
 
JUSTIFICATION:
Subdivision 1 of Section 458-a of the real property tax law has not been
updated to include recent and current "periods of war" where United
States military forces were engaged in "hostilities," including the
Global War on Terrorism, Somalia, Bosnia, and Kosovo. Since military
personnel were actively engaged in hostilities in each of these oper-
ations, they should be afforded the same eligibility to apply for veter-
an's alternative exemptions provided to veterans of other "periods of
war" currently provided for in this section of the real property tax
law.
 
PRIOR LEGISLATIVE HISTORY:
Senate
2019: S1676, Referred to Veterans, Homeland Security and Military
Affairs
2020: S1676, Referred to Veterans, Homeland Security and Military
Affairs
2021: S1779, Passed Senate
2022: S1779, Referred to Veterans, Homeland Security and Military
Affairs
2023: S1938, Passed Senate
2024: S1938, Passed Senate
Assembly
2019: A5941, Referred to Veterans' Affairs
2020: A5941, Referred to Veterans' Affairs
2021: No Assembly Same-As
2022: No Assembly Same-As
2023: A6429, Reported Referred to Ways and Means
2024: A6429, Referred to Ways and Means
 
FISCAL IMPLICATIONS:
To be determined
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S3194: 458-a real property tax law, 458-a(1) real property tax law