Bill > A05683

This bill amends the real property tax law to allow local governments (counties, cities, towns, villages, or school districts) to grant a full 100% property tax exemption to combat veterans who are 100% disabled as a result of their military service, or to their unmarried surviving spouse. The exemption is optional and can be implemented by the local governing body, and it differs from existing property tax exemption rules by removing the standard maximum exemption limit that typically applies to veterans' property tax benefits. This means that qualifying disabled veterans could potentially receive a complete property tax waiver, providing significant financial relief. The bill will take effect immediately and will apply to assessment rolls prepared on or after January 1, 2025, giving local governments time to implement the new exemption option. This legislation aims to provide additional support and recognition for veterans who have been severely disabled during military service in combat theaters or zones.

Military Affairs and Security

https://www.nysenate.gov/legislation/bills/2025/A5683