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
              

 S. 2068                             2
 
   (F) "LATEST CLASS RATIO" MEANS THE LATEST  FINAL  CLASS  RATIO  ESTAB-
 LISHED  BY  THE  STATE  BOARD PURSUANT TO TITLE ONE OF ARTICLE TWELVE OF
 THIS CHAPTER FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED  IN  SECTION
 EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
   2.  (A)  EACH  GOVERNING  BODY  OF A COUNTY, CITY, TOWN OR VILLAGE MAY
 AFTER A PUBLIC HEARING ADOPT A LOCAL LAW OR RESOLUTION TO  PROVIDE  THAT
 QUALIFYING  RESIDENTIAL  REAL  PROPERTY SHALL BE EXEMPT FROM TAXATION TO
 THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE  OF  SUCH  PROPERTY,
 PROVIDED  HOWEVER,  THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE THOUSAND
 DOLLARS OR THE PRODUCT OF TWELVE  THOUSAND  DOLLARS  MULTIPLIED  BY  THE
 LATEST STATE EQUALIZATION RATE OF THE ASSESSING UNIT, OR, IN THE CASE OF
 A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (B)  IN  ADDITION  TO  THE EXEMPTION PROVIDED BY PARAGRAPH (A) OF THIS
 SUBDIVISION EACH GOVERNING BODY OF A COUNTY, CITY, TOWN OR  VILLAGE  MAY
 ADOPT  A  LOCAL  LAW OR RESOLUTION TO PROVIDE AN ACTIVE MILITARY SERVICE
 MEMBER WHO AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE  SERVICE
 IN  THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE AS DOCUMENTED
 BY A COPY OF SUCH ACTIVE MILITARY SERVICE MEMBER'S  MILITARY  ORDERS  OR
 CERTIFIED  LETTER  FROM SUCH ACTIVE MILITARY SERVICE MEMBER'S COMMANDING
 OFFICER, QUALIFYING RESIDENTIAL REAL PROPERTY MAY ALSO  BE  EXEMPT  FROM
 TAXATION  TO  THE  EXTENT  OF  TEN PERCENT OF THE ASSESSED VALUE OF SUCH
 PROPERTY, PROVIDED, THAT SUCH EXEMPTION SHALL NOT EXCEED EIGHT  THOUSAND
 DOLLARS  OR  THE  PRODUCT  OF  EIGHT  THOUSAND DOLLARS MULTIPLIED BY THE
 LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT, OR IN THE CASE OF
 A SPECIAL ASSESSING UNIT, THE CLASS RATIO, WHICHEVER IS LESS.
   3. THE EXEMPTIONS FROM TAXATION PROVIDED  BY  THIS  SECTION  SHALL  BE
 APPLICABLE  TO  ANY  COUNTY,  CITY,  TOWN,  OR VILLAGE, BUT SHALL NOT BE
 APPLICABLE TO TAXES LEVIED  FOR  SCHOOL  PURPOSES.  IF  AN  ACTIVE  DUTY
 SERVICE  MEMBER  RECEIVED AN EXEMPTION UNDER SECTION FOUR HUNDRED FIFTY-
 EIGHT, FOUR HUNDRED FIFTY-EIGHT-A OR FOUR HUNDRED FIFTY-EIGHT-B OF  THIS
 TITLE,  THE  ACTIVE DUTY SERVICE MEMBER SHALL NOT BE ELIGIBLE TO RECEIVE
 THE EXEMPTION UNDER THIS SECTION.
   4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
 OWNERS, OF THE PROPERTY ON A FORM PRESCRIBED BY THE STATE  BOARD.    THE
 OWNER  OR  OWNERS SHALL FILE THE COMPLETED FORM IN THE ASSESSOR'S OFFICE
 ON OR BEFORE THE FIRST APPROPRIATE TAXABLE STATUS  DATE.  THE  OWNER  OR
 OWNERS  OF  THE  PROPERTY SHALL BE REQUIRED TO REFILE EACH YEAR.  APPLI-
 CANTS SHALL REFILE ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE. ANY
 APPLICANT CONVICTED OF WILLFULLY  MAKING  ANY  FALSE  STATEMENT  IN  THE
 APPLICATION  FOR  SUCH  EXEMPTION  SHALL  BE  SUBJECT  TO  THE PENALTIES
 PRESCRIBED IN THE PENAL LAW.
   5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
 GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN,  OR  VILLAGE.  SUCH
 REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
 OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
   §  2.  This  act  shall  take effect on the second day of January next
 succeeding the date on which it shall have become a law and shall  apply
 to real property having a taxable status date on or after such effective
 date.