Bill > A09875

This bill provides a tax exemption of up to 15% of the assessed value of real property owned by active military members of the United States, including commissioned officers, warrant officers, and enlisted personnel, and their spouses. The exemption applies to city, village, town, school district, fire district, or county taxes, excluding special assessments. The governing body of the relevant jurisdiction must adopt a local law, ordinance, or resolution to implement the exemption. The exemption is subject to certain requirements, such as the property being the primary residence of the active military member and their spouse, and the active military member being certified as such by the local enforcement agency. The bill also outlines the application process and documentation requirements for the exemption.