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Bill

A 10839

Exempts certain disabled veterans from real property taxation

2025 Regular Session Introduced by Joe Angelino and 7 co-sponsors

The bill provides a full property tax exemption on a qualifying veteran’s primary residence for those 100% or IU USDVA-disabled (with related housing aid) and certain discharge cat

REFERRED TO REAL PROPERTY TAXATION
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WeVote Research Nonpartisan
Bill Summary · A 10839

Purpose and intent

  • The bill amends New York Real Property Tax Law to expand or clarify real property tax exemptions for certain disabled veterans, specifically applying to primary residences of qualifying veterans. The aim is to provide full exemption from property taxes, special district charges, assessments, and special ad valorem levies for eligible veterans meeting defined criteria.

Key provisions and changes

  • Eligibility expansion for the exemption:
    • The veteran must meet all requirements of the section, including:
    • Discharge conditions: the veteran must have been discharged or released under honorable conditions; or
    • Qualifying condition: the veteran has a qualifying condition defined in the Veterans Services Law and has received a discharge other than bad conduct or dishonorable; or
    • LGBT veteran: the veteran is a discharged LGBT veteran with a discharge other than bad conduct or dishonorable.
    • Disability criteria (new or clarified criteria in the bill):
    • The veteran must be considered permanently and totally disabled as a result of military service.
    • The veteran must be rated 100% disabled by the United States Department of Veterans Affairs (USDVA); or
    • The veteran must be rated as individually unemployable by the USDVA.
    • The veteran must be eligible for pecuniary (financial) assistance from the U.S. government, or have received such assistance and used it toward acquisition or modification of a suitable housing unit with special features or movable facilities necessary by the disability, along with the land needed for the housing.
  • Exemption scope:
    • The primary residence of such a qualifying veteran shall be fully exempt from:
    • Real property taxation,
    • Special district charges,
    • Assessments and special ad valorem levies.
  • Protections and limits:
    • The taxable assessed value of the property of a qualifying veteran shall not be reduced below zero.
    • The bill does not repeal or suspend any other exemptions granted under subdivision three of section 458-a; it preserves existing exemptions and adds this additional exemption for eligible veterans.
  • Effective date:
    • The act takes effect immediately upon enactment.

Who would be affected

  • Eligibility targets:
    • Veterans who own and reside in a primary residence in New York.
    • Veterans who meet one of the following:
    • Honorable discharge with a qualifying condition and non-bad-conduct/dishonorable discharge, including LGBT veterans.
    • Veterans who are permanently and totally disabled due to military service, as recognized by USDVA (100% disability or individual unemployability), and who meet the pecuniary assistance criteria related to housing modifications or features.
  • Financial impact on taxpayers:
    • Eligible disabled veterans would receive a full exemption from property taxes and related charges on their primary residence, reducing tax revenue impact to the extent of the exemption.

Procedural and timeline aspects

  • Introduction and referral:
    • Introduced in the 2025-2026 session (April 1, 2026) and referred to the Committee on Real Property Taxation.
  • Implementation:
    • The act states it takes effect immediately upon enactment.
  • Legislative status:
    • Bill text indicates sponsors and co-sponsors, including multiple Assembly members, but the specific likelihood of passage or final enacted form would depend on subsequent committee action and floor votes.

Practical considerations

  • Clarifications needed for administration:
    • How the LGBT veteran provision interacts with existing definitions of veteran status and discharge types.
    • Verification process for USDVA disability ratings and pecuniary assistance status.
    • Whether the exemption applies only to the veteran’s primary residence or extends to properties owned jointly with others (the text specifies primary residence; other ownership scenarios would require policy clarification).
  • Relationship to existing exemptions:
    • The bill adds to, rather than replaces, existing exemptions under subdivision three of section 458-a; the rider ensures compatibility with current exemptions.

This summary captures the bill’s intent to provide a broad, full exemption from property-related taxes for eligible disabled veterans meeting the specified criteria, along with the key eligibility factors, scope, protections against negative tax bases, and immediate effective date.

Compiled from official sources — confirm details with the bill’s official record.

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