S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6055--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 5, 2021
                                ___________
 
 Introduced  by  M.  of  A.  WOERNER, GRIFFIN, BARNWELL, McMAHON, THIELE,
   D. ROSENTHAL, SIMPSON, MIKULIN,  DURSO,  McDONALD  --  read  once  and
   referred  to  the  Committee  on  Real  Property Taxation -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 AN ACT to amend the real property tax law, in relation to clarifying the
   definition of veteran to include career members of  the  armed  forces
   for purposes of the veterans alternative tax 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
 terms  are defined under federal law (46 USCA 10301 & 10501) and further
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02972-04-1

 A. 6055--A                          2
 
 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
 SHALL BE CONSIDERED TO HAVE BEEN  DISCHARGED  OR  RELEASED  FROM  ACTIVE
 MILITARY,  NAVAL,  OR AIR SERVICE UNDER HONORABLE CONDITIONS IF: (1) THE
 INDIVIDUAL SERVED IN THE ACTIVE MILITARY, NAVAL, OR AIR SERVICE FOR  THE
 PERIOD  OF TIME SUCH INDIVIDUAL WAS OBLIGATED  TO SERVE  AT  THE TIME OF
 ENTRY  INTO SERVICE; (2) THE INDIVIDUAL WAS NOT DISCHARGED  OR  RELEASED
 FROM  SUCH SERVICE AT THE TIME OF COMPLETING SUCH  PERIOD  OF OBLIGATION
 DUE TO AN INTERVENING ENLISTMENT OR  REENLISTMENT;  (3)  THE  INDIVIDUAL
 WOULD   HAVE   BEEN ELIGIBLE FOR A DISCHARGE OR RELEASE UNDER CONDITIONS
 OTHER THAN DISHONORABLE AT SUCH TIME EXCEPT FOR SUCH INTERVENING ENLIST-
 MENT OR REENLISTMENT; AND (4) THE INDIVIDUAL SERVED IN THE ACTIVE  MILI-
 TARY, NAVAL, OR AIR SERVICE FOR A PERIOD OF AT LEAST TEN YEARS, PROVIDED
 THAT SUCH INDIVIDUAL MEETS ALL OTHER QUALIFICATIONS UNDER THE PROVISIONS
 OF THIS SECTION.
   § 2. This act shall take effect immediately.