BILL NUMBER: S6132
SPONSOR: PARKER
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to the alterna-
tive veterans property tax exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill allows localities to extend the alternative veterans'
exemption to active members of the military.
 
SUMMARY OF PROVISIONS:
Section One amends subdivision 1 of section 458-a of the real property
tax law by adding a new paragraph, defining "active military service of
the United States" and "in the armed forces of the united states" to
mean full time in the Army, Navy (incl. Marine Corps), Air Force or
Coastguard of the United States.
Section Two allows localities to adopt a resolution extending the alter-
native veterans exemption to any person engaged in "active military
service of the United States".
Section Three is the effective date.
 
JUSTIFICATION:
The alternative veterans' exemption provides certain veterans with a 15%
property tax exemption. An additionalexemption is allowed when the
veteran served in a combat zone and disabled veterans are entitled to an
additional exemption equal to one-half of their service-connected disa-
bility ratings. These exemptions apply to general municipal taxes and
are limited to the veterans' primary residence. The exemption is
currently limited to veterans who have served in active duty during
Specified times of war, as well as veterans who have received certain
medals when their service falls outside of the specified timelines.
Currently, veterans must wait to file an application for this exemption
until after they have completed their service. This legislation allows
members currently serving on active duty to file for the alternative
veterans' exemption at the taxable status date without having to wait
until their service in uniform has been completed, so long as their
municipality has adopted a resolution extending such benefits to active
duty members of the military.
 
LEGISLATIVE HISTORY:
2023-24: S7352- Referred to Veterans, Homeland Security and Military
Affairs
2021-22: S5902 - Referred to Veterans, Homeland Security and Military
Affairs
2019-20: S5143- Referred to Veterans, Military Affairs and ,Homeland
Security
2017-18: S959/A6252 - Passed in the Senate
2015-16: S3134-B/A4455-B- Passed in the Senate
2013-14: S3931/A7704- Passed in the Senate
2011-12: S4387/A7957- Referred to Veterans, Military Affairs and Home-
land Security
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date upon which it shall have become a law and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such effective date.

Statutes affected:
S6132: 458-a real property tax law, 458-a(1) real property tax law