NY S08790

Amends a 2025 law to allow counties, cities, towns, and villages to grant property tax exemptions of up to 25% of assessed value (maximum $20,000) for armed forces members who served on active duty in a combat zone during the calendar year preceding the taxable status date

Defines "combat zone" as areas designated by presidential executive order where U.S. armed forces are engaging or have engaged in combat, and expands "armed forces" definition to align with federal law while including Army and Air National Guard and New York Naval Militia

Requires the property to be qualifying residential real property used exclusively as the qualified owner's primary residence; mixed-use properties receive only partial exemptions on the residential portion

Prohibits property owners already receiving exemptions under sections 458, 458-a, or 458-b (other veterans' exemptions) from also claiming this combat zone exemption on the same assessment roll

Requires annual application filing with the assessor or designated municipal office by the taxable status date, with a March 15 deadline for New York City; exemption does not apply to school taxes