S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3381
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced  by M. of A. WOERNER, McMAHON, THIELE, D. ROSENTHAL, SIMPSON,
   MIKULIN, DURSO, COLTON, SILLITTI, SAYEGH -- read once and referred  to
   the Committee on Real Property Taxation
 
 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 section 83 of part PP of chapter 56 of
 the laws of 2022, 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 one
 of  the  veterans' services 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 one of the veterans' services 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 period 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
 to include "near foreign" voyages between the United States and  Canada,
 Mexico, or the West Indies via ocean routes, or public vessels in ocean-
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06348-01-3
 A. 3381                             2
 
 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 one of the veterans' services 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
 one of the veterans' services 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 subsidiaries or  its  affil-
 iates  and  served  overseas as a result of Pan American'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  one  of  the  veterans'
 services  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 one of the veterans' services 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  components  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 one of the veterans' services 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 one of the
 veterans' services 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 ENLISTMENT OR REENLISTMENT; AND (4) THE INDIVIDUAL SERVED IN
 THE  ACTIVE MILITARY, 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; provided however, that if
 section  83  of part PP of chapter 56 of the laws of 2022 shall not have
 taken effect on or before such date then this act shall take  effect  on
 the  same  date  and  in the same manner as such section of such part of
 such chapter of the laws of 2022, takes effect.