Bill > A06579

This bill authorizes municipalities in New York to offer a property tax exemption for active military service members who have performed active duty in a combat zone during the taxable year. The bill defines several key terms, including "active military service member" (an individual serving on active duty), "combat zone" (areas designated by presidential executive order where U.S. armed forces are or have been engaged in combat), and "qualified owner" (an active military service member whose duty station is within New York state). The proposed exemption allows local governments to provide a tax break of up to 25% of the property's assessed value, not exceeding $20,000 or the amount determined by the state's equalization rate. The exemption applies only to residential property and cannot be combined with other existing military exemptions. To qualify, service members must provide documentation of their active duty in a combat zone, such as military orders or a certified letter from their commanding officer. Applicants must apply annually and submit the necessary forms to the local assessor, with special provisions for cities with populations over one million. Local governments can choose to adopt or repeal this exemption, but any repeal must occur at least 90 days before the taxable status date. The bill aims to provide financial relief for military service members who have served in combat zones by reducing their property tax burden.

Budget and Finance, Military Affairs and Security

https://www.nysenate.gov/legislation/bills/2025/A6579