NY A06252

Defines "active military service of the United States" and "in the armed forces of the United States" as full-time duty in the Army, Navy (including Marine Corps), Air Force, or Coast Guard.

Extends the alternative veterans property tax exemption to individuals currently engaged in active military service, subject to local government approval.

Requires the governing body of a county, city, town, village, or school district to adopt a resolution after public hearings to extend the exemption to active military members.

Mandates that the hearing and resolution process for active military members be conducted separately from other exemption procedures under the real property tax law.

Takes effect January 1st following enactment and applies to assessment rolls prepared on or after that date.