Senate Bill S2068A

2025-2026 Legislative Session

Establishes an active service exemption

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Sponsored By

Current Bill Status - On Floor Calendar


  • 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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Bill Amendments

co-Sponsors

2025-S2068 - Details

See Assembly Version of this Bill:
A6579
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2025-S2068 - Summary

Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

2025-S2068 - Sponsor Memo

2025-S2068 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2068
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 Introduced  by Sen. SCARCELLA-SPANTON -- 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 a real proper-
   ty  tax  exemption  for  property  owned by certain persons performing
   active duty in a combat zone

   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. ACTIVE DUTY SERVICE. 1. AS USED IN THIS SECTION:
   (A) "ACTIVE MILITARY SERVICE OF THE UNITED STATES" AND "IN  THE  ARMED
 FORCES  OF  THE  UNITED  STATES"  SHALL MEAN FULL-TIME DUTY IN THE ARMY,
 NAVY, MARINE CORPS, AIR FORCE, COAST GUARD,  OR  ARMY  OR  AIR  NATIONAL
 GUARD OF THE UNITED STATES, OR NEW YORK NAVAL MILITIA.
   (B)  "COMBAT  ZONE"  SHALL MEAN AREAS DESIGNATED BY AN EXECUTIVE ORDER
 FROM THE PRESIDENT OF THE UNITED STATES IN WHICH THE UNITED STATES ARMED
 FORCES ARE ENGAGING OR HAVE ENGAGED IN COMBAT.
   (C) "QUALIFIED OWNER" MEANS AN ACTIVE MILITARY  SERVICE  MEMBER  WHOSE
 MILITARY DUTY STATION PLACES SUCH ACTIVE MILITARY SERVICE MEMBER'S RESI-
 DENCE WITHIN THE BOUNDARIES OF NEW YORK STATE.
   (D)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
 IS NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR  OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
 ING  PORTION  USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL BE SUBJECT
 TO THE EXEMPTION PROVIDED BY THIS SECTION.
   (E) "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL  EQUALIZA-
 TION  RATE  ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE TWELVE OF
 THIS CHAPTER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05775-01-5
              

co-Sponsors

2025-S2068A (ACTIVE) - Details

See Assembly Version of this Bill:
A6579
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2025-S2068A (ACTIVE) - Summary

Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

2025-S2068A (ACTIVE) - Sponsor Memo

2025-S2068A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2068--A
     Cal. No. 265
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 Introduced by Sens. SCARCELLA-SPANTON, ROLISON -- read twice and ordered
   printed,  and  when printed to be committed to the Committee on Veter-
   ans, Homeland Security and Military Affairs -- reported favorably from
   said committee, ordered to first and second report, ordered to a third
   reading, amended and ordered reprinted, retaining  its  place  in  the
   order of third reading
 
 AN ACT to amend the real property tax law, in relation to a real proper-
   ty  tax  exemption  for  property  owned by certain persons performing
   active duty in a combat zone
 
   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. ACTIVE  SERVICE  EXEMPTION.  1.  FOR  THE  PURPOSES  OF  THIS
 SECTION:
   (A)  "ACTIVE MILITARY SERVICE MEMBER" SHALL MEAN AN INDIVIDUAL SERVING
 ON ACTIVE DUTY.
   (B) "ACTIVE DUTY" SHALL HAVE THE SAME MEANING AS SUCH TERM IS USED  IN
 SECTION 101 OF TITLE 10 OF THE UNITED STATES CODE.
   (C) "ARMED FORCES" SHALL MEAN THE ARMY, NAVY, MARINE CORPS, AIR FORCE,
 SPACE  FORCE,  COAST  GUARD, OR ARMY OR AIR NATIONAL GUARD OF THE UNITED
 STATES, OR NEW YORK NAVAL MILITIA.
   (D) "COMBAT ZONE" SHALL MEAN AREAS DESIGNATED BY  AN  EXECUTIVE  ORDER
 FROM THE PRESIDENT OF THE UNITED STATES IN WHICH THE UNITED STATES ARMED
 FORCES ARE ENGAGING OR HAVE ENGAGED IN COMBAT.
   (E) "MILITARY DUTY STATION" SHALL MEAN THE PERMANENT LOCATION TO WHICH
 AN  ACTIVE  MILITARY SERVICE MEMBER IS ASSIGNED FOR DUTY AS SPECIFIED ON
 THE INDIVIDUAL'S  PERMANENT CHANGE OF STATUS ORDERS.
   (F) "QUALIFIED OWNER" MEANS AN ACTIVE MILITARY  SERVICE  MEMBER  WHOSE
 MILITARY DUTY STATION PLACES SUCH ACTIVE MILITARY SERVICE MEMBER'S RESI-
 DENCE WITHIN THE BOUNDARIES OF NEW YORK STATE.
   (G)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
              

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