NY A08729

Establishes a new tax exemption for improvements to residential property of severely injured members of the U.S. armed forces with service-connected disabilities from combat.

Exemption applies to alterations and improvements that remove architectural barriers affecting mobility, with exemption percentages declining from 50% in year one to 5% in year ten.

Counties, cities, towns, villages, and school districts must adopt a local law or resolution to grant the exemption, which applies only to the applicant's primary residence.

Applicants must submit military ID, current orders, commander statement, physician letters documenting disability and need for improvements, and after-action report describing the disabling injury.

Ineligible applicants include those already receiving exemptions under other armed forces property tax provisions; local jurisdictions may reduce exemption percentages or limit eligible improvement types.