Exempts certain disabled veterans from real property taxation
Summary
A10839 would expand New York’s property tax exemption for certain disabled veterans by making the primary residence of a qualifying veteran fully exempt from real property taxation, special district charges, assessments, and special ad valorem levies. The bill amends Real Property Tax Law section 458-a to replace narrower eligibility language with broader coverage for veterans who meet the section’s other requirements and who were discharged under honorable conditions, have a qualifying condition under the veterans’ services law, or are discharged LGBT veterans with a discharge other than bad conduct or dishonorable.
The bill also removes prior limitations tied to a veteran being rated 100 percent disabled, individually unemployable, or having received and used federal pecuniary assistance for adapted housing. It preserves the rule that a qualifying veteran’s taxable assessed value cannot be reduced below zero and clarifies that the new exemption does not eliminate any existing exemption under section 458(3). The act would take effect immediately if enacted.
Impact
If enacted, the bill would broaden and simplify eligibility for the disabled veterans’ real property tax exemption under section 458-a of the Real Property Tax Law, increasing the number of veterans whose homes could receive full exemption from local property taxes and related charges. It would reduce taxable assessed values for qualifying properties, affecting municipal, school, and special district tax bases, while leaving existing veterans’ exemptions in place.
Sentiment
The available record suggests generally favorable treatment of the bill’s policy goal, but not unanimous support. In committee, the measure was held for consideration after a 6-3 vote, indicating meaningful support but also some reservations. No transcript is available, so the broader discussion cannot be characterized in detail, but the vote suggests the bill was viewed as significant and potentially impactful.
Contention
The main point of contention appears to be the breadth of the exemption. Supporters likely favor expanding relief to more disabled veterans, including those with qualifying conditions and discharged LGBT veterans, while opponents or cautious members may be concerned about the fiscal impact on local tax revenues and the removal of prior disability-related thresholds such as a 100 percent rating or unemployability status. The committee vote shows that some members were not ready to advance the bill without further review.
An act to add Section 3333.9 to the Civil Code, and to amend Section 5445.2 of, and to add Section 5451 to, the Public Utilities Code, relating to transportation.