A06579 Summary:

BILL NOA06579
 
SAME ASSAME AS S02068-A
 
SPONSORStern
 
COSPNSRGriffin
 
MLTSPNSR
 
Add §458-d, RPT L
 
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.
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A06579 Actions:

BILL NOA06579
 
03/06/2025referred to veterans' affairs
03/11/2025reported referred to ways and means
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A06579 Committee Votes:

VETERANS' AFFAIRS Chair:Stern DATE:03/11/2025AYE/NAY:19/0 Action: Favorable refer to committee Ways and Means
SternAyeManktelowAye
HunterAyeMorinelloAye
Pheffer AmatoAyeHawleyAye
JonesAyeSmullenAye
ButtenschonAyeAngelinoAye
RajkumarAye
SeptimoAye
BurdickAye
EachusAye
BergerAye
GriffinAye
KayAye
O'PharrowAye
SchiavoniAye

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A06579 Floor Votes:

There are no votes for this bill in this legislative session.
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A06579 Memo:

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.
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A06579 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6579
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                      March 6, 2025
                                       ___________
 
        Introduced  by M. of A. STERN -- read once and referred to the Committee
          on Veterans' Affairs
 
        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
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 458-d to read as follows:
     3    §  458-d.  Active  service  exemption.  1.  For  the  purposes of this
     4  section:
     5    (a) "active military service member" shall mean an individual  serving
     6  on active duty.
     7    (b)  "active duty" shall have the same meaning as such term is used in
     8  section 101 of title 10 of the United States code.
     9    (c) "armed forces" shall mean the army, navy, marine corps, air force,
    10  space force, coast guard, or army or air national guard  of  the  United
    11  States, or New York naval militia.
    12    (d)  "combat  zone"  shall mean areas designated by an executive order
    13  from the President of the United States in which the United States armed
    14  forces are engaging or have engaged in combat.
    15    (e) "military duty station" shall mean the permanent location to which
    16  an active military service member is assigned for duty as  specified  on
    17  the individual's  permanent change of status orders.
    18    (f)  "qualified  owner"  means an active military service member whose
    19  military duty station places such active military service member's resi-
    20  dence within the boundaries of New York state.
    21    (g) "qualified residential real property" means property  owned  by  a
    22  qualified  owner  which  is  used  exclusively for residential purposes;
    23  provided, however, that in the event that any portion of  such  property
    24  is  not used exclusively for residential purposes, but is used for other
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05775-03-5

        A. 6579                             2
 
     1  purposes, such portion shall be subject to taxation and only the remain-
     2  ing portion used exclusively for residential purposes shall  be  subject
     3  to the exemption provided by this section.
     4    (h)  "latest state equalization rate" means the latest final equaliza-
     5  tion rate established by the state board pursuant to article  twelve  of
     6  this chapter.
     7    (i)  "latest  class  ratio"  means the latest final class ratio estab-
     8  lished by the state board pursuant to title one  of  article  twelve  of
     9  this  chapter  for use in a special assessing unit as defined in section
    10  eighteen hundred one of this chapter.
    11    2. The governing body of any county, city, town or village may adopt a
    12  local law or resolution to provide an active  military  service  member,
    13  who  at  any  time  during the taxable year performed active duty in the
    14  armed forces in a combat zone as documented by a  copy  of  such  active
    15  military  service member's military orders or certified letter from such
    16  active military service member's commanding officer, an  exemption  from
    17  taxation  on  qualifying  residential  real  property  up to twenty-five
    18  percent of the assessed value of  such  property,  provided,  that  such
    19  exemption  shall  not  exceed  twenty thousand dollars or the product of
    20  twenty thousand dollars multiplied by the latest state equalization rate
    21  for the assessing unit, or in the case of a special assessing unit,  the
    22  class  ratio,  whichever  is  less.   Such local law or resolution shall
    23  establish a maximum exemption percentage or maximum exempt dollar amount
    24  not to exceed the levels outlined in this subdivision.
    25    3. The exemption from taxation  provided  by  this  section  shall  be
    26  applicable  to  any  county,  city,  town,  or village, but shall not be
    27  applicable to taxes levied for school purposes. If  an  active  military
    28  service  member  is  currently receiving an exemption under section four
    29  hundred fifty-eight, four hundred fifty-eight-a or four  hundred  fifty-
    30  eight-b of this title in any given taxable year, the active duty service
    31  member shall not be eligible to receive the exemption under this section
    32  during the same taxable year.
    33    4. Application for exemption shall be made by the owner, or all of the
    34  owners,  of  the  property on a form prescribed by the state board.  The
    35  owner or owners shall file the completed form in the  assessor's  office
    36  on  or  before  the  first appropriate taxable status date. The owner or
    37  owners of the property shall be required to refile each  year.    Appli-
    38  cants shall refile on or before the appropriate taxable status date. Any
    39  applicant  convicted  of  willfully  making  any  false statement in the
    40  application for  such  exemption  shall  be  subject  to  the  penalties
    41  prescribed in the penal law.
    42    5.  In a city having a population of one million or more, applications
    43  for the exemption authorized pursuant to this section shall  be  consid-
    44  ered timely filed if they are on or before the fifteenth day of March of
    45  the appropriate year.
    46    6.  A  local law or resolution adopted pursuant to this section may be
    47  repealed by the governing body of the applicable county, city, town,  or
    48  village. Such repeal shall occur at least ninety days prior to the taxa-
    49  ble status date of such county, city, town, or village.
    50    §  2.  This  act  shall  take effect on the second day of January next
    51  succeeding the date on which it shall have become a law and shall  apply
    52  to real property having a taxable status date on or after such effective
    53  date.
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A06579 LFIN:

 NO LFIN
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A06579 Chamber Video/Transcript:

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