Bill > A09489

This bill authorizes municipalities to offer a real property tax exemption for members of the armed forces who served on active duty in a combat zone at any point during the calendar year preceding the taxable status date, defining "active duty" as it is used in federal law, "armed forces" to include the army and air national guard and New York naval militia, and "combat zone" as areas designated by presidential executive order where U.S. forces are or have been engaged in combat. A "qualified owner" is such a service member, provided they are not already receiving a similar tax exemption under other sections of law, and the exemption applies to "qualifying residential real property" which is owned by the qualified owner and used as their primary residence, with any non-residential portion subject to taxation. Municipalities can adopt a local law or resolution to grant this exemption, which can be up to twenty-five percent of the assessed value or $20,000 (whichever is less, adjusted by equalization rates), but this exemption does not apply to school taxes, and owners must reapply annually.

Budget and Finance, Military Affairs and Security

https://www.nysenate.gov/legislation/bills/2025/A9489