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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6579
SPONSOR: Stern TITLE OF BILL:
An act to amend the real property tax law, in relation to a real proper-
ty tax exemption for property owned by certain persons performing active
duty in a combat zone
PURPOSE:
The purpose of this bill is provide a property tax exemption for active
service member whose military duty station is within the boundaries of
New York State and has served in a combat zone anytime during the taxa-
ble year.
SUMMARY OF PROVISIONS:
Section one. Amends the real property tax law by adding a new section
458-d, which provides the authority for municipalities to enact a tax
exemption up to twenty-five percent of the assessed value owned by
members of the United States Armed Forces deployed in an active combat
zone. Armed Forces shall mean the Army, Navy, Marine Corps, Air Force,
Space Force, Coast Guard or Army or Air National Guard or New York Naval
Milita.
Section 2. Enacting clause.
JUSTIFICATION:
Currently, active-duty members of the United States armed forces do not
qualify for the property tax exemptions afforded to Veterans. This bill
recognizes that those who volunteer to serve our country should be
afforded benefits in recognition of their service, and willingness to
make the ultimate sacrifice for their country.
LEGISLATIVE HISTORY:
2023-24 A.7796-A Jean-Pierre Assembly Veterans' Affairs Committee
2021-22 A.5766 Cusick Assembly Veterans' Affairs Committee
2019-20 A.5344-A Cusick Assembly Veterans Affairs Committee
2018 A.9025 Cusick Assembly Veterans' Affairs Committee
FISCAL IMPLICATIONS:
None to the state
ENACTING CLAUSE:
This act shall take effect on the second day of January next succeeding
the date on which it shall have become a law and shall apply to real
property having a taxable status state on or after such effective date.
