NY A00131

Amends Real Property Tax Law Section 458-a to allow counties, cities, towns, and villages to adopt local laws extending property tax exemptions to active duty military members and their spouses.

Defines "active duty member of the armed forces" as a member of the U.S. Army, Navy, Marine Corps, Air Force, or Coast Guard on full-time active duty during a period of war.

Requires active duty military status be verified annually through a statement of service from the member's unit or other adequate proof of active duty military service.

Limits the exemption to the primary residence of the active duty member or their spouse by including such properties within the definition of "qualifying residential real property."

Takes effect immediately and applies to assessment rolls prepared on or after January 1st following the law's enactment.