New York 2025-2026 Regular Session

New York Assembly Bill A09448

Introduced
1/6/26  
Refer
1/6/26  
Refer
1/7/26  
Report Pass
1/13/26  
Report Pass
1/13/26  
Refer
1/13/26  
Report Pass
1/13/26  
Refer
1/13/26  

Caption

Establishes an additional real property tax exemption for the primary residence of veterans with a one hundred percent service connected disability.

Impact

The proposal specifically focuses on supporting those veterans who are considered permanently and totally disabled due to military service. Upon implementation, eligible veterans would see their property tax burden significantly alleviated or eliminated, enhancing their economic stability. The legislation underscores a commitment by the state to honor the sacrifices made by disabled veterans, reflecting an increasing recognition of their needs within state taxation policies.

Summary

Bill A09448 aims to amend the real property tax law in New York to establish additional tax exemptions for veterans with a one hundred percent service-connected disability. This bill would provide that the primary residence of any seriously disabled veteran, who meets certain criteria, shall be exempt from taxation. These criteria include variables such as being discharged under honorable conditions and having a qualifying condition as defined in veterans' services law. Furthermore, the legislation extends exemptions to LGBT veterans who were also discharged honorably.

Contention

However, the bill may stir some contention regarding its implementation and eligibility requirements. Critics might argue that the bill could inadvertently create disparities between veterans based on their service records or the interpretation of their disabilities. Additionally, there might be concerns about the potential financial impact on local government budgets resulting from widespread tax exemptions for a significant number of veterans in the state. Advocates for fiscal responsibility may raise questions about how such exemptions will affect funding for local services funded by property taxes.

Legislative context

A09448 is part of a wider legislative effort that began with previous bills aimed at enhancing veterans' rights and benefits. Notably, it connects with other efforts from 2025 that amended similar tax laws for veterans. The bill indicates an evolving legislative landscape where veterans’ tax relief is increasingly prioritized, illustrating a trend toward providing more financial assistance to those who have served in the military.

Companion Bills

NY S08803

Same As Establishes an additional real property tax exemption for the primary residence of veterans with a one hundred percent service connected disability.

Previously Filed As

NY S08803

Establishes an additional real property tax exemption for the primary residence of veterans with a one hundred percent service connected disability.

NY A00074

Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

NY S08549

Establishes a real property tax exemption for police officers who have a one hundred percent service-connected disability.

NY S01183

Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

NY A10839

Exempts disabled veterans rated as such by the US Department of Veterans affairs from real property taxation for their primary residence.

NY S08958

Exempts disabled veterans rated as such by the US Department of Veterans affairs from real property taxation for their primary residence.

NY HB1659

Relative to local property tax exemptions for veterans with a 100 percent disability rating.

NY HB2841

Property tax; primary residences; exemptions

NY S08638

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

NY HCR2039

Property tax; primary residences; exemptions

Similar Bills

CA SB1352

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CA AB245

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CA SB1053

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HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.