S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7461
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 30, 2023
                                ___________
 
 Introduced  by  Sens.  SCARCELLA-SPANTON,  HARCKHAM  --  read  twice and
   ordered printed, and when printed to be committed to the Committee  on
   Veterans, Homeland Security and Military Affairs
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
 S                                                          LBD06348-04-3
              

 S. 7461                             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 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 SERVICE OF THE UNITED STATES UNDER  HONOR-
 ABLE  CONDITIONS  IF:  (1)  THE INDIVIDUAL SERVED IN THE ACTIVE MILITARY
 SERVICE OF THE UNITED STATES FOR THE PERIOD OF TIME SUCH INDIVIDUAL  WAS
 OBLIGATED  TO SERVE  AT  THE TIME OF  ENTRY  INTO SERVICE; (2) THE INDI-
 VIDUAL  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 SERVICE OF THE UNITED STATES
 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.