Establishes an active service exemption, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2068--A
     Cal. No. 265
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 Introduced by Sens. SCARCELLA-SPANTON, ROLISON -- read twice and ordered
   printed,  and  when printed to be committed to the Committee on Veter-
   ans, Homeland Security and Military Affairs -- reported favorably from
   said committee, ordered to first and second report, ordered to a third
   reading, amended and ordered reprinted, retaining  its  place  in  the
   order of third reading
 
 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:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 458-d to read as follows:
   § 458-D. ACTIVE  SERVICE  EXEMPTION.  1.  FOR  THE  PURPOSES  OF  THIS
 SECTION:
   (A)  "ACTIVE MILITARY SERVICE MEMBER" SHALL MEAN AN INDIVIDUAL SERVING
 ON ACTIVE DUTY.
   (B) "ACTIVE DUTY" SHALL HAVE THE SAME MEANING AS SUCH TERM IS USED  IN
 SECTION 101 OF TITLE 10 OF THE UNITED STATES CODE.
   (C) "ARMED FORCES" SHALL MEAN THE ARMY, NAVY, MARINE CORPS, AIR FORCE,
 SPACE  FORCE,  COAST  GUARD, OR ARMY OR AIR NATIONAL GUARD OF THE UNITED
 STATES, OR NEW YORK NAVAL MILITIA.
   (D) "COMBAT ZONE" SHALL MEAN AREAS DESIGNATED BY  AN  EXECUTIVE  ORDER
 FROM THE PRESIDENT OF THE UNITED STATES IN WHICH THE UNITED STATES ARMED
 FORCES ARE ENGAGING OR HAVE ENGAGED IN COMBAT.
   (E) "MILITARY DUTY STATION" SHALL MEAN THE PERMANENT LOCATION TO WHICH
 AN  ACTIVE  MILITARY SERVICE MEMBER IS ASSIGNED FOR DUTY AS SPECIFIED ON
 THE INDIVIDUAL'S  PERMANENT CHANGE OF STATUS ORDERS.
   (F) "QUALIFIED OWNER" MEANS AN ACTIVE MILITARY  SERVICE  MEMBER  WHOSE
 MILITARY DUTY STATION PLACES SUCH ACTIVE MILITARY SERVICE MEMBER'S RESI-
 DENCE WITHIN THE BOUNDARIES OF NEW YORK STATE.
   (G)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05775-04-5
 S. 2068--A                          2
 
 IS NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR  OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
 ING  PORTION  USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL BE SUBJECT
 TO THE EXEMPTION PROVIDED BY THIS SECTION.
   (H)  "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
 TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE  TWELVE  OF
 THIS CHAPTER.
   (I)  "LATEST  CLASS  RATIO"  MEANS THE LATEST FINAL CLASS RATIO ESTAB-
 LISHED BY THE STATE BOARD PURSUANT TO TITLE ONE  OF  ARTICLE  TWELVE  OF
 THIS  CHAPTER  FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED IN SECTION
 EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
   2. THE GOVERNING BODY OF ANY COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
 LOCAL LAW OR RESOLUTION TO PROVIDE AN ACTIVE  MILITARY  SERVICE  MEMBER,
 WHO  AT  ANY  TIME  DURING THE TAXABLE YEAR PERFORMED ACTIVE DUTY IN THE
 ARMED FORCES IN A COMBAT ZONE AS DOCUMENTED BY A  COPY  OF  SUCH  ACTIVE
 MILITARY  SERVICE MEMBER'S MILITARY ORDERS OR CERTIFIED LETTER FROM SUCH
 ACTIVE MILITARY SERVICE MEMBER'S COMMANDING OFFICER, AN  EXEMPTION  FROM
 TAXATION  ON  QUALIFYING  RESIDENTIAL  REAL  PROPERTY  UP TO TWENTY-FIVE
 PERCENT OF THE ASSESSED VALUE OF  SUCH  PROPERTY,  PROVIDED,  THAT  SUCH
 EXEMPTION  SHALL  NOT  EXCEED  TWENTY THOUSAND DOLLARS OR THE PRODUCT OF
 TWENTY THOUSAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE
 FOR THE ASSESSING UNIT, OR IN THE CASE OF A SPECIAL ASSESSING UNIT,  THE
 CLASS  RATIO,  WHICHEVER  IS  LESS.   SUCH LOCAL LAW OR RESOLUTION SHALL
 ESTABLISH A MAXIMUM EXEMPTION PERCENTAGE OR MAXIMUM EXEMPT DOLLAR AMOUNT
 NOT TO EXCEED THE LEVELS OUTLINED IN THIS SUBDIVISION.
   3. THE EXEMPTION FROM TAXATION  PROVIDED  BY  THIS  SECTION  SHALL  BE
 APPLICABLE  TO  ANY  COUNTY,  CITY,  TOWN,  OR VILLAGE, BUT SHALL NOT BE
 APPLICABLE TO TAXES LEVIED FOR SCHOOL PURPOSES. IF  AN  ACTIVE  MILITARY
 SERVICE  MEMBER  IS  CURRENTLY RECEIVING AN EXEMPTION UNDER SECTION FOUR
 HUNDRED FIFTY-EIGHT, FOUR HUNDRED FIFTY-EIGHT-A OR FOUR  HUNDRED  FIFTY-
 EIGHT-B OF THIS TITLE IN ANY GIVEN TAXABLE YEAR, THE ACTIVE DUTY SERVICE
 MEMBER SHALL NOT BE ELIGIBLE TO RECEIVE THE EXEMPTION UNDER THIS SECTION
 DURING THE SAME TAXABLE YEAR.
   4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
 OWNERS,  OF  THE  PROPERTY ON A FORM PRESCRIBED BY THE STATE BOARD.  THE
 OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
 ON  OR  BEFORE  THE  FIRST APPROPRIATE TAXABLE STATUS DATE. THE OWNER OR
 OWNERS OF THE PROPERTY SHALL BE REQUIRED TO REFILE EACH  YEAR.    APPLI-
 CANTS SHALL REFILE ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE. ANY
 APPLICANT  CONVICTED  OF  WILLFULLY  MAKING  ANY  FALSE STATEMENT IN THE
 APPLICATION FOR  SUCH  EXEMPTION  SHALL  BE  SUBJECT  TO  THE  PENALTIES
 PRESCRIBED IN THE PENAL LAW.
   5.  IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE, APPLICATIONS
 FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL  BE  CONSID-
 ERED TIMELY FILED IF THEY ARE ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF
 THE APPROPRIATE YEAR.
   6.  A  LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION MAY BE
 REPEALED BY THE GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN,  OR
 VILLAGE. SUCH REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXA-
 BLE STATUS DATE OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
   §  2.  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 date on or after such effective
 date.