S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5571
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 19, 2021
                                ___________
 
 Introduced  by  M.  of  A.  FITZPATRICK,  BRABENEC,  BYRNES,  DeSTEFANO,
   J. M. GIGLIO, DiPIETRO, HAWLEY, SALKA, TAGUE -- Multi-Sponsored by  --
   M.  of  A.    BLANKENBUSH,  MANKTELOW -- read once and referred to the
   Committee on Veterans' Affairs
 
 AN ACT to amend the real property  tax  law,  in  relation  to  veterans
   alternative exemption

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
 property tax law, as amended by chapter 490 of  the  laws  of  2019,  is
 amended to read as follows:
   (e)  "Veteran"  means  a person (i) who served in the active military,
 naval, or air service during a period of war, or who was a recipient  of
 the  armed  forces expeditionary medal, navy expeditionary medal, marine
 corps expeditionary medal, or  global  war  on  terrorism  expeditionary
 medal,  and who (1) was discharged or released therefrom under honorable
 conditions, or (2) has a qualifying condition,  as  defined  in  section
 three  hundred  fifty of the executive law, and has received a discharge
 other than bad conduct or dishonorable from such service, or  (3)  is  a
 discharged  LGBT  veteran,  as defined in section three hundred fifty of
 the executive law, and has received a discharge other than  bad  conduct
 or  dishonorable  from  such  service,  (ii) who was employed by the War
 Shipping Administration or Office of  Defense  Transportation  or  their
 agents  as a merchant seaman documented by the United States Coast Guard
 or Department of Commerce, or as a civil servant employed by the  United
 States  Army  Transport Service (later redesignated as the United States
 Army Transportation Corps, Water Division) or the  Naval  Transportation
 Service; and who served satisfactorily as a crew member during the peri-
 od  of  armed conflict, December seventh, nineteen hundred forty-one, to
 August fifteenth, nineteen hundred forty-five, aboard  merchant  vessels
 in oceangoing, i.e., foreign, intercoastal, or coastwise service as such

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08117-01-1

 A. 5571                             2
 
 terms  are defined under federal law (46 USCA 10301 & 10501) and further
 to include "near foreign" voyages between the United States and  Canada,
 Mexico, or the West Indies via ocean routes, or public vessels in ocean-
 going  service  or  foreign waters and who has received a Certificate of
 Release or Discharge from Active Duty and a discharge certificate, or an
 Honorable Service Certificate/Report of Casualty, from the department of
 defense, (iii) who served as a United States civilian  employed  by  the
 American  Field  Service  and served overseas under United States Armies
 and United States Army Groups in world war II during the period of armed
 conflict, December  seventh,  nineteen  hundred  forty-one  through  May
 eighth,  nineteen  hundred  forty-five,  and  who  (1) was discharged or
 released therefrom under honorable conditions, or (2) has  a  qualifying
 condition,  as  defined  in section three hundred fifty of the executive
 law, and has received a discharge other than bad conduct or dishonorable
 from such service, or (3) is a discharged LGBT veteran,  as  defined  in
 section  three  hundred  fifty  of the executive law, and has received a
 discharge other than bad conduct or dishonorable from such service, (iv)
 who served as a United States civilian Flight Crew and  Aviation  Ground
 Support  Employee  of  Pan  American World Airways or one of its subsid-
 iaries or its affiliates and served overseas as a result of  Pan  Ameri-
 can's contract with Air Transport Command or Naval Air Transport Service
 during  the  period  of  armed  conflict,  December fourteenth, nineteen
 hundred forty-one through August  fourteenth,  nineteen  hundred  forty-
 five,  and  who (1) was discharged or released therefrom under honorable
 conditions, or (2) has a qualifying condition,  as  defined  in  section
 three  hundred  fifty of the executive law, and has received a discharge
 other than bad conduct or dishonorable from such service, or  (3)  is  a
 discharged  LGBT  veteran,  as defined in section three hundred fifty of
 the executive law, and has received a discharge other than  bad  conduct
 or  dishonorable  from  such service, [or] (v) notwithstanding any other
 provision of law to the contrary, who are members of the reserve  compo-
 nents  of  the  armed  forces  of  the United States who (1) received an
 honorable discharge or release therefrom under honorable conditions,  or
 (2)  has  a  qualifying  condition,  as defined in section three hundred
 fifty of the executive law, and has received a discharge other than  bad
 conduct  or  dishonorable from such service, or (3) is a discharged LGBT
 veteran, as defined in section three hundred fifty of the executive law,
 and has received a discharge other than bad conduct or dishonorable from
 such service, but are still members of the  reserve  components  of  the
 armed  forces  of  the United States provided that such members meet all
 other qualifications under the provisions of this section, OR  (VI)  WHO
 SERVED  IN  THE  ACTIVE  MILITARY, NAVAL, OR AIR SERVICE FOR A PERIOD OF
 MORE THAN ONE HUNDRED  EIGHTY-FIVE  DAYS  AND  RECEIVED  A  COMPENSATION
 RATING  OF  SIXTY  PERCENT  OR  GREATER, FROM THE UNITED STATES VETERANS
 ADMINISTRATION OR FROM THE UNITED STATES DEPARTMENT OF  DEFENSE  BECAUSE
 OF A SERVICE CONNECTED DISABILITY.
   §  2.  This  act shall take effect immediately; provided that the real
 property tax exemptions authorized by section 458-a of the real property
 tax law, as amended by section one of this act,  shall  first  apply  to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after August 30, 2008.