NY A09489

Amends an existing law to rename the "active service exemption" to "combat zone service exemption" and refines eligibility to members of the armed forces who served on active duty in a combat zone during the calendar year immediately preceding the taxable status date

Allows counties, cities, towns, and villages to adopt a local law providing qualifying combat zone veterans a property tax exemption of up to 25% of assessed value, capped at $20,000 (adjusted by equalization rate)

Requires the property to be the primary residence of the qualified owner and used exclusively for residential purposes; mixed-use properties receive only partial exemptions

Excludes owners already receiving veteran exemptions under sections 458, 458-a, or 458-b from receiving this additional exemption on the same assessment roll

Requires annual application filing with documentation such as military orders or a certified letter from a commanding officer to verify combat zone service