S 2068: 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.

  
  STATE OF NEW YORK ________________________________________________________________________ 2068 2025-2026 Regular Sessions  IN SENATE 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: 1 Section 1. The real property tax law is amended by adding a new 2 section 458-d to read as follows: 3 § 458-d. Active duty service. 1. As used in this section: 4 (a) "active military service of the United States" and "in the armed 5 forces of the United States" shall mean full-time duty in the army, 6 navy, marine corps, air force, coast guard, or army or air national 7 guard of the United States, or New York naval militia. 8 (b) "combat zone" shall mean areas designated by an executive order 9 from the President of the United States in which the United States armed 10 forces are engaging or have engaged in combat. 11 (c) "qualified owner" means an active military service member whose 12 military duty station places such active military service member's resi- 13 dence within the boundaries of New York state. 14 (d) "qualified residential real property" means property owned by a 15 qualified owner which is used exclusively for residential purposes; 16 provided, however, that in the event that any portion of such property 17 is not used exclusively for residential purposes, but is used for other 18 purposes, such portion shall be subject to taxation and only the remain- 19 ing portion used exclusively for residential purposes shall be subject 20 to the exemption provided by this section. 21 (e) "latest state equalization rate" means the latest final equaliza- 22 tion rate established by the state board pursuant to article twelve of 23 this chapter. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05775-01-5 
 S. 2068 2 1 (f) "latest class ratio" means the latest final class ratio estab- 2 lished by the state board pursuant to title one of article twelve of 3 this chapter for use in a special assessing unit as defined in section 4 eighteen hundred one of this chapter. 5 2. (a) Each governing body of a county, city, town or village may 6 after a public hearing adopt a local law or resolution to provide that 7 qualifying residential real property shall be exempt from taxation to 8 the extent of fifteen percent of the assessed value of such property, 9 provided however, that such exemption shall not exceed twelve thousand 10 dollars or the product of twelve thousand dollars multiplied by the 11 latest state equalization rate of the assessing unit, or, in the case of 12 a special assessing unit, the latest class ratio, whichever is less. 13 (b) In addition to the exemption provided by paragraph (a) of this 14 subdivision each governing body of a county, city, town or village may 15 adopt a local law or resolution to provide an active military service 16 member who at any time during the taxable year performed active service 17 in the armed forces of the United States in a combat zone as documented 18 by a copy of such active military service member's military orders or 19 certified letter from such active military service member's commanding 20 officer, qualifying residential real property may also be exempt from 21 taxation to the extent of ten percent of the assessed value of such 22 property, provided, that such exemption shall not exceed eight thousand 23 dollars or the product of eight thousand dollars multiplied by the 24 latest state equalization rate for the assessing unit, or in the case of 25 a special assessing unit, the class ratio, whichever is less. 26 3. The exemptions from taxation provided by this section shall be 27 applicable to any county, city, town, or village, but shall not be 28 applicable to taxes levied for school purposes. If an active duty 29 service member received an exemption under section four hundred fifty- 30 eight, four hundred fifty-eight-a or four hundred fifty-eight-b of this 31 title, the active duty service member shall not be eligible to receive 32 the exemption under this section. 33 4. Application for exemption shall be made by the owner, or all of the 34 owners, of the property on a form prescribed by the state board. The 35 owner or owners shall file the completed form in the assessor's office 36 on or before the first appropriate taxable status date. The owner or 37 owners of the property shall be required to refile each year. Appli- 38 cants shall refile on or before the appropriate taxable status date. Any 39 applicant convicted of willfully making any false statement in the 40 application for such exemption shall be subject to the penalties 41 prescribed in the penal law. 42 5. A local law adopted pursuant to this section may be repealed by the 43 governing body of the applicable county, city, town, or village. Such 44 repeal shall occur at least ninety days prior to the taxable status date 45 of such county, city, town, or village. 46 § 2. This act shall take effect on the second day of January next 47 succeeding the date on which it shall have become a law and shall apply 48 to real property having a taxable status date on or after such effective 49 date.