S 1183: Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

  
  STATE OF NEW YORK ________________________________________________________________________ 1183 2025-2026 Regular Sessions  IN SENATE January 8, 2025 ___________ Introduced by Sens. ADDABBO, ASHBY, GRIFFO, HARCKHAM, HELMING, MARTINEZ, MARTINS, MATTERA, O'MARA, PALUMBO, RAMOS, ROLISON, SCARCELLA-SPANTON, SKOUFIS, STEC, WEBB, WEBER, WEIK -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Home- land Security and Military Affairs AN ACT to amend the real property tax law, in relation to establishing a real property tax exemption for veterans who have a one hundred percent service connected disability The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 458-a of the real property tax law is amended by 2 adding a new subdivision 11 to read as follows: 3 11. A county, city, town, village or school district may adopt a local 4 law or resolution to include the primary residence of any seriously 5 disabled veteran who: 6 (a)(i) was discharged or released therefrom under honorable condi- 7 tions; 8 (ii) has a qualifying condition, as defined in section one of the 9 veterans' services law, and has received a discharge other than bad 10 conduct or dishonorable from such service; or 11 (iii) is a discharged LGBT veteran, as defined in section one of the 12 veterans' services law, and has received a discharge other than bad 13 conduct or dishonorable from such service; and 14 (b) (i) is considered to be permanently and totally disabled as a 15 result of military service; 16 (ii) is rated one hundred percent disabled by the United States 17 department of veterans affairs; 18 (iii) has been rated by the United States department of veterans 19 affairs as individually unemployable; and 20 (iv) who is eligible for pecuniary assistance from the United States 21 government, or has received pecuniary assistance from the United States EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00391-01-5 
 S. 1183 2 1 government and has applied such assistance toward the acquisition or 2 modification of a suitable housing unit with special features or movable 3 facilities made necessary by the nature of the veterans' disability and 4 the necessary law therefor shall be fully exempt from taxation and 5 special district charges, assessments and special ad valorem levies, 6 provided that such veteran meets all other requirements of this section. 7 § 2. This act shall take effect immediately and shall apply to assess- 8 ment rolls prepared on and after January 2, 2026.