S 1788 New York Senate · 2025 Regular Session

Extends eligibility for real property tax exemptions to certain veterans

This bill expands the eligibility for real property tax exemptions to include veterans who served in designated combat zones or combat theaters. To qualify, veterans must provide proof of service through specific military documents, such as discharge papers, campaign medals, or records of receiving hostile fire pay. If approved, the property tax exemption will cover up to ten percent of the assessed value of their home, capped at a maximum dollar amount determined by state rates. The legislation applies immediately upon enactment and directly affects residential property owners who are eligible veterans.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2026
Senate Passage
Feb 2026
Assembly Passage
Governor
Introduced Jan 13, 2025 Last action May 29, 2026
Maddy AI version diff · 1 comparison

What changed between versions

S1788 S1788A · 2 edits
MINOR
This bill updates the criteria for veterans to qualify for a real property tax exemption in New York. It replaces a vague requirement for 'military service records' with specific, verifiable documents such as DD Form 214s, campaign medals, or proof of receiving combat pay. This change clarifies exactly what evidence a veteran must provide to claim the tax break, reducing ambiguity for both applicants and tax assessors.
Scope change
The scope of eligible documentation for proving combat service was expanded and made more specific, moving from general records to a defined list of federal forms and awards.
ELIGIBILITY

The requirement to prove service in a combat zone was changed from relying on general 'military service records' to requiring specific proof, including DD Form 214s with combat notations, specific expeditionary medals, or official receipts for Hostile Fire or Imminent Danger Pay.

DEFINITION

The bill now explicitly lists specific federal documents and awards (such as the DD Form 214 and various expeditionary medals) that satisfy the proof of combat service requirement.

Floor votes · Senate May 19, 2025

How they voted

560
Passed · 6 other
Total votes 62
May 19, 2025
D Democratic40
35 Yea 5
87% Yea
R Republican22
21 Yea 1
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
21
Key actions
3
Committee
4
Amendments
1
May 14, 2026
Upper · Passed
AMENDED ON THIRD READING 1788A
upper
Feb 9, 2026
Committee
REFERRED TO VETERANS' AFFAIRS
lower
Feb 9, 2026
Upper · Passed
PASSED SENATE
upper
Jan 7, 2026
Committee
REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
upper
May 19, 2025
Committee
REFERRED TO VETERANS' AFFAIRS
lower
May 19, 2025
Upper · Passed
PASSED SENATE
upper
Jan 13, 2025
Committee
REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
upper
1 primary · 8 co-sponsors

Sponsors