NY State Senate Bill 2025-S1868

Senate Bill S1868

2025-2026 Legislative Session

Permits municipalities the local option of providing a tax exemption to National Guard members and reservists

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Current Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 14, 2025	referred to veterans, homeland security and military affairs

co-Sponsors

2025-S1868 (ACTIVE) - Details

See Assembly Version of this Bill:: A515
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S4227, A5255
2019-2020: S2667, A1553
2021-2022: S2090, A1282
2023-2024: S4568, A1098

2025-S1868 (ACTIVE) - Summary

Provides a tax exemption for U.S. military reservists and members of the National Guard.

2025-S1868 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S1868

SPONSOR: ASHBY
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to National
Guard members and reservists

 
PURPOSE:

To allow active and retired members of the National Guard or Reserves to
receive the same real property tax benefits as other service members.

 
SUMMARY OF PROVISIONS:

Section 1 amends real property tax law permitting municipalities the
local option of providing a tax exemption to National Guard members and
reservists. Such exemption shall not be in addition to any other mili-
tary exemption or abatement of taxes. Such exemption shall be granted
upon a yearly application from a qualified owner, and. and shall include
a copy of the owner's twenty-year favorable service letter from the

United States department of defense.  "Qualified owner" is defined as
active and retired members of the National Guard or Reserves.

Section 2 sets forth the effective date.

 
JUSTIFICATION:

New York State takes pride in its military personnel. Members of the
National Guard and Reserves choose to give their time to our country and
are ready to put their lives at risk should an extreme situation arise.
These brave citizens deserve recognition and appreciation for their
willingness to serve, and were finally granted that recognition by the
Jeff Miller and Richard Blumenthal Veterans Health Care and Benefits
Improvement Act of 2016. This federal law expanded the federal legal
definition of a veteran for National Guardsmen and reservists who honor-
ably serve or had served in the military for 20 years but were never
called up for federal active duty for an extended period of time.

New York State law, however, has not been amended to reflect this change
in the federal law. As such, National Guard members and reservists who
served in the military for 20 years but were never called up for federal
active duty are still not eligible for many veterans' benefits, includ-
ing any of the available veterans' property tax exemptions.

This legislation would permit municipalities the local option of provid-
ing a tax exemption to National Guard members and reservists, thereby
effectively demonstrating New York State's gratitude for their service.

 
LEGISLATIVE HISTORY:

2023-24: S.4568- referred to Veterans, Homeland Security, and Military
Affairs.

2021-22: S.2090 - referred to Veterans, Homeland Security, and Military
Affairs

 
FISCAL IMPLICATIONS:
None to the State

 
EFFECTIVE DATE:
Immediately.

2025-S1868 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1868
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2025
                                ___________
 
 Introduced  by  Sens. ASHBY, GALLIVAN -- read twice and ordered printed,
   and when printed to be committed to the Committee on  Veterans,  Home-
   land Security and Military Affairs
 
 AN  ACT  to  amend  the real property tax law, in relation to permitting
   municipalities the local  option  of  providing  a  tax  exemption  to
   National Guard members and reservists
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 458-d to read as follows:
   §  458-D.  EXEMPTION  FOR NATIONAL GUARD MEMBERS AND RESERVISTS. 1. AS
 USED IN THIS SECTION:
   (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
 NATIONAL  GUARD  OR  RESERVES.  WHERE PROPERTY IS OWNED BY MORE THAN ONE
 QUALIFIED OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY  BE
 COMBINED.
   (B)  "QUALIFYING  RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
 SECTION.  SUCH  PROPERTY  MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
 OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
 MEDICAL REASONS OR INSTITUTIONALIZATION.
   (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
   2.  THE  GOVERNING  BODY  OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND
 EMPOWERED  TO  ADOPT  AND  AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
 QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES,  IN  AN
 AMOUNT  EQUAL  TO  FIVE  PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01967-01-5

 S. 1868                             2
 
 SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY  EXEMPTION
 OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
   3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
 WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
 PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
 GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
 OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
 DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
 LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
 MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
 BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
 ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
 PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
 EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
   § 2. This act shall take effect immediately.

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Senate Bill S1868

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Sponsored By

Jacob Ashby