NY A05683

Authorizes counties, cities, towns, villages, and school districts to grant a 100% property tax exemption to veterans who served in a combat theatre or combat zone and are 100% disabled due to military service

Extends the same exemption eligibility to unmarried surviving spouses of qualifying disabled combat veterans

Overrides existing local maximum exemption caps that municipalities may have adopted, allowing the full 100% exemption regardless of local limits

Takes effect immediately and applies to assessment rolls prepared on or after January 1, 2025