Loading chat...

NY A06579

Bill

Status

Introduced

3/6/2025

Primary Sponsor

Steve Stern

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Authorizes counties, cities, towns, and villages to adopt local laws providing property tax exemptions for active military service members who served in a combat zone during the taxable year

  • Exemption covers up to 25% of assessed value on residential property, capped at $20,000 (adjusted by state equalization rate)

  • Applies only to municipal taxes, not school taxes, and requires documentation of combat zone service through military orders or commanding officer certification

  • Service members already receiving exemptions under existing veterans' property tax sections (458, 458-a, or 458-b) cannot also claim this exemption in the same tax year

  • Property owners must file applications annually with the assessor's office by the taxable status date (March 15 in New York City), with false statements subject to penal law penalties

Legislative Description

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.

Last Action

substituted by s2068a

5/29/2025

Committee Referrals

Rules5/27/2025
Ways and Means3/11/2025
Veterans' Affairs3/6/2025

Full Bill Text

No bill text available