Assembly Bill A4110

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4110
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 31, 2025
                                ___________
 
 Introduced by M. of A. REILLY -- read once and referred to the Committee
   on Veterans' Affairs
 
 AN  ACT to amend the real property tax law, in relation to real property
   tax exemptions for property in  cities  having  a  population  of  one
   million or more and owned by certain veterans or their family members

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 2 of subdivision 1 of section  458  of  the  real
 property  tax  law,  as  amended  by chapter 425 of the laws of 2014, is
 amended to read as follows:
   (2) Except as provided in subdivision five of this  section,  no  such
 exemption  on  account  of eligible funds paid on account of military or
 naval services rendered by an individual shall be allowed in  excess  of
 seven thousand five hundred dollars; PROVIDED, HOWEVER, IN A CITY WITH A
 POPULATION  OF  ONE MILLION OR MORE, AN EXEMPTION ON ACCOUNT OF ELIGIBLE
 FUNDS PAID ON ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY AN INDI-
 VIDUAL SHALL EQUAL FORTY PERCENT OF ELIGIBLE FUNDS, BUT IN NO CASE SHALL
 SUCH EXEMPTION BE ALLOWED IN EXCESS OF TWO  THOUSAND  DOLLARS.  For  the
 purposes of this subdivision any established exemption, or newly claimed
 exemption, or an aggregate thereof, as the case may be, in excess of any
 multiple  of fifty dollars shall be regarded as being the nearest multi-
 ple of fifty dollars and allowed in such amount. If the amount  of  such
 exemption has no nearest multiple of fifty dollars, it shall be regarded
 as  being  the next higher multiple of fifty dollars and allowed in such
 amount. The mingling of such eligible funds with other  funds  or  their
 retention  by the United States for insurance premiums shall not bar the
 granting of a claim for such exemption.
   § 2. Subdivision 2 of section 458 of the real  property  tax  law,  as
 amended  by  section 82 of part PP of chapter 56 of the laws of 2022, is
 amended to read as follows:

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03655-01-5
 A. 4110                             2
              

 
   2.  Real  property  purchased  with  moneys   collected   by   popular
 subscription  in  partial recognition of extraordinary services rendered
 by any veteran of world war one, world war two, or  of  the  hostilities
 which commenced June twenty-seventh, nineteen hundred fifty, who (a) was
 honorably  discharged  from such service, or (b) has a qualifying condi-
 tion, as defined in section one of the veterans' services law,  and  has
 received  a  discharge  other than bad conduct or dishonorable from such
 service, or (c) is a discharged LGBT veteran, as defined in section  one
 of  the  veterans' services law, and has received a discharge other than
 bad conduct or dishonorable from such service, and who sustained  perma-
 nent  disability  while  on  military duty, either total or partial, and
 owned by the person who sustained such injuries,  or  by  [his  or  her]
 THEIR  spouse  or  unremarried  surviving spouse, or dependent father or
 mother, is subject to taxation as herein provided. Such  property  shall
 be  assessed  in  the  same  manner  as  other  real property in the tax
 district. At the meeting of the assessors to hear complaints  concerning
 the  assessments,  a verified application for the exemption of such real
 property from taxation may be presented to them by or on behalf  of  the
 owner  thereof,  which  application  must  show  the  facts on which the
 exemption is claimed, including the amount of moneys so raised and  used
 in  or  toward the purchase of such property. No exemption on account of
 any such gift shall be allowed  in  excess  of  five  thousand  dollars;
 PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,
 NO  EXEMPTION  ON  ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN EXCESS OF TWO
 THOUSAND DOLLARS. The application for exemption shall be  presented  and
 action  thereon  taken in the manner provided by subdivision one of this
 section. If no application for exemption be granted, the property  shall
 be subject to taxation for all purposes. The provisions herein, relating
 to the assessment and exemption of property purchased with moneys raised
 by  popular  subscription, apply and shall be enforced in each municipal
 corporation authorized to levy taxes.
   § 3. Paragraph (a) of subdivision 1 of section 458-a of the real prop-
 erty tax law, as amended by chapter 606 of the laws of 2021, is  amended
 to read as follows:
   (a) "Period of war" means the Spanish-American war; the Mexican border
 period;  World War I; World War II; the hostilities, known as the Korean
 war, which commenced June twenty-seventh,  nineteen  hundred  fifty  and
 terminated  on  January  thirty-first,  nineteen hundred fifty-five; the
 hostilities, known as the Vietnam war, which commenced  November  first,
 nineteen  hundred  fifty-five  and  terminated  on May seventh, nineteen
 hundred seventy-five; [and] the hostilities, known as the  Persian  Gulf
 conflict, which commenced August second, nineteen hundred ninety; IN ANY
 CITY WITH A POPULATION OF ONE MILLION OR MORE, THE HOSTILITIES, KNOWN AS
 THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN ANY CITY
 WITH  A POPULATION OF ONE MILLION OR MORE, THE HOSTILITIES, KNOWN AS THE
 AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOUSAND ONE.
   § 4. Subdivision 2 of section 458-a of the real property tax  law,  as
 added  by  chapter  525 of the laws of 1984, paragraph (a) as amended by
 chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
 of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
 of 1988, subparagraph (i) of paragraph (d) as amended by chapter 332  of
 the  laws  of  2016 and subparagraph (ii) of paragraph (d) as amended by
 chapter 381 of the laws of 2015, is amended to read as follows:
   2. (a) Qualifying residential real property shall be exempt from taxa-
 tion to the extent of fifteen percent of  the  assessed  value  of  such
 property; provided, however, that such exemption shall not exceed twelve
 A. 4110                             3
 
 thousand dollars or the product of twelve thousand dollars multiplied by
 the  latest  state  equalization  rate for the assessing unit, or in the
 case of a special assessing unit, the latest class ratio,  whichever  is
 less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
 MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
 TO  THE  EXTENT  OF  SIX PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY;
 PROVIDED, FURTHER, THAT SUCH EXEMPTION SHALL NOT  EXCEED  FOUR  THOUSAND
 EIGHT  HUNDRED  DOLLARS  OR  THE  PRODUCT OF FOUR THOUSAND EIGHT HUNDRED
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (b) In addition to the exemption provided by  paragraph  (a)  of  this
 subdivision, where the veteran served in a combat theatre or combat zone
 of  operations,  as  documented by the award of a United States campaign
 ribbon or service medal, or the armed forces expeditionary  medal,  navy
 expeditionary  medal, marine corps expeditionary medal, or global war on
 terrorism expeditionary medal, qualifying residential real property also
 shall be exempt from taxation to  the  extent  of  ten  percent  of  the
 assessed  value of such property; provided, however, that such exemption
 shall not exceed eight thousand dollars or the product of eight thousand
 dollars multiplied by the latest state equalization rate for the assess-
 ing unit, or in the case of a special assessing unit, the  class  ratio,
 whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
 OF  ONE MILLION OR MORE, WHERE THE VETERAN SERVED IN A COMBAT THEATRE OR
 COMBAT ZONE OF OPERATIONS, AS DOCUMENTED BY THE AWARD OF A UNITED STATES
 CAMPAIGN RIBBON OR SERVICE MEDAL,  OR  THE  ARMED  FORCES  EXPEDITIONARY
 MEDAL,  NAVY  EXPEDITIONARY  MEDAL, MARINE CORPS EXPEDITIONARY MEDAL, OR
 GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
 PROPERTY ALSO SHALL BE EXEMPT  FROM  TAXATION  TO  THE  EXTENT  OF  FOUR
 PERCENT  OF  THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED FURTHER, THAT
 SUCH EXEMPTION SHALL NOT EXCEED THREE THOUSAND TWO  HUNDRED  DOLLARS  OR
 THE  PRODUCT  OF  THREE  THOUSAND  TWO HUNDRED DOLLARS MULTIPLIED BY THE
 CLASS RATIO, WHICHEVER IS LESS.
   (c) In addition to the exemptions provided by paragraphs (a)  and  (b)
 of  this  subdivision,  where the veteran received a compensation rating
 from the United States  veteran's  administration  or  from  the  United
 States  department of defense because of a service connected disability,
 qualifying residential real property shall be exempt  from  taxation  to
 the  extent of the product of the assessed value of such property multi-
 plied by fifty percent of the  veteran's  disability  rating;  provided,
 however,  that such exemption shall not exceed forty thousand dollars or
 the product of forty thousand dollars multiplied  by  the  latest  state
 equalization  rate  for  the assessing unit, or in the case of a special
 assessing unit, the latest class ratio, whichever is less. For  purposes
 of  this  paragraph,  where  a person who served in the active military,
 naval or air service during a period of war died in service of a service
 connected disability, such person shall be deemed to have been  assigned
 a  compensation rating of one hundred percent; PROVIDED, HOWEVER, IN ANY
 CITY WITH A POPULATION OF ONE  MILLION  OR  MORE,  IN  ADDITION  TO  THE
 EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
 THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
 AN'S  ADMINISTRATION  OR  FROM  THE  UNITED STATES DEPARTMENT OF DEFENSE
 BECAUSE OF A SERVICE CONNECTED DISABILITY, QUALIFYING  RESIDENTIAL  REAL
 PROPERTY  SHALL  BE EXEMPT FROM TAXATION TO THE EXTENT OF THE PRODUCT OF
 THE ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF  THE
 VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL
 NOT  EXCEED  SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF SIXTEEN THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
 A. 4110                             4
 
   (d) Limitations.  (i) The exemption from  taxation  provided  by  this
 subdivision  shall  be  applicable  to  county,  city, town, village and
 school district taxation if the governing body of the school district in
 which the property is located, or in the case of a  city  with  a  popu-
 lation  of one million or more, the local legislative body, after public
 hearings, adopts a resolution, or in the case of a  city  with  a  popu-
 lation  of  one  million or more, a local law, providing such exemption,
 the procedure for such hearing and resolution  or  local  law  shall  be
 conducted separately from the procedure for any hearing and local law or
 resolution  conducted  pursuant  to subparagraph (ii) of this paragraph,
 paragraph (b) of subdivision four, paragraph (d) of subdivision six  and
 paragraph  (b)  of subdivision seven of this section; PROVIDED, HOWEVER,
 THAT IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE, THE EXEMPTION
 FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL BE APPLICABLE  TO  CITY
 TAXES AND TAXES LEVIED FOR LOCAL SCHOOL PURPOSES.
   (ii)  Each  county, city, town, village or school district may adopt a
 local law to reduce the maximum exemption allowable in  paragraphs  (a),
 (b)  and  (c) of this subdivision to nine thousand dollars, six thousand
 dollars and thirty  thousand  dollars,  respectively,  or  six  thousand
 dollars,  four thousand dollars and twenty thousand dollars, respective-
 ly. Each county, city, town, village or school district is also  author-
 ized to adopt a local law to increase the maximum exemption allowable in
 paragraphs  (a),  (b)  and  (c)  of this subdivision to fifteen thousand
 dollars, ten thousand dollars and fifty thousand dollars,  respectively;
 eighteen  thousand  dollars,  twelve thousand dollars and sixty thousand
 dollars, respectively; twenty-one thousand  dollars,  fourteen  thousand
 dollars,  and  seventy thousand dollars, respectively; twenty-four thou-
 sand dollars, sixteen thousand dollars,  and  eighty  thousand  dollars,
 respectively;  twenty-seven thousand dollars, eighteen thousand dollars,
 and ninety thousand  dollars,  respectively;  thirty  thousand  dollars,
 twenty thousand dollars, and one hundred thousand dollars, respectively;
 thirty-three  thousand  dollars,  twenty-two  thousand  dollars, and one
 hundred ten thousand dollars, respectively; thirty-six thousand dollars,
 twenty-four thousand dollars, and one hundred twenty  thousand  dollars,
 respectively; thirty-nine thousand dollars, twenty-six thousand dollars,
 and  one  hundred thirty thousand dollars, respectively; forty-two thou-
 sand dollars, twenty-eight thousand dollars, and one hundred forty thou-
 sand dollars, respectively;  and  forty-five  thousand  dollars,  thirty
 thousand  dollars  and one hundred fifty thousand dollars, respectively.
 In addition, a county, city, town, village or school district which is a
 "high-appreciation municipality" as  defined  in  this  subparagraph  is
 authorized to adopt a local law to increase the maximum exemption allow-
 able  in  paragraphs (a), (b) and (c) of this subdivision to thirty-nine
 thousand dollars, twenty-six thousand dollars, and  one  hundred  thirty
 thousand dollars, respectively; forty-two thousand dollars, twenty-eight
 thousand  dollars, and one hundred forty thousand dollars, respectively;
 forty-five thousand dollars, thirty thousand  dollars  and  one  hundred
 fifty  thousand  dollars,  respectively;  forty-eight  thousand dollars,
 thirty-two thousand dollars and  one  hundred  sixty  thousand  dollars,
 respectively;  fifty-one  thousand dollars, thirty-four thousand dollars
 and one hundred seventy thousand dollars, respectively; fifty-four thou-
 sand dollars, thirty-six thousand dollars and one hundred  eighty  thou-
 sand  dollars,  respectively; fifty-seven thousand dollars, thirty-eight
 thousand dollars and one hundred ninety thousand dollars,  respectively;
 sixty  thousand dollars, forty thousand dollars and two hundred thousand
 dollars, respectively; sixty-three thousand dollars, forty-two  thousand
 A. 4110                             5

 dollars  and  two  hundred ten thousand dollars, respectively; sixty-six
 thousand dollars, forty-four thousand dollars  and  two  hundred  twenty
 thousand  dollars,  respectively; sixty-nine thousand dollars, forty-six
 thousand  dollars and two hundred thirty thousand dollars, respectively;
 seventy-two thousand  dollars,  forty-eight  thousand  dollars  and  two
 hundred  forty  thousand  dollars,  respectively;  seventy-five thousand
 dollars, fifty thousand dollars and two hundred fifty thousand  dollars,
 respectively;  PROVIDED,  HOWEVER, A HIGH-APPRECIATION MUNICIPALITY THAT
 IS A SPECIAL ASSESSING UNIT THAT IS A CITY  WITH  A  POPULATION  OF  ONE
 MILLION  OR  MORE,  IS  AUTHORIZED  TO ADOPT A LOCAL LAW TO INCREASE THE
 MAXIMUM EXEMPTION ALLOWABLE IN PARAGRAPHS  (A),  (B)  AND  (C)  OF  THIS
 SUBDIVISION  TO  FIFTEEN THOUSAND SIX HUNDRED DOLLARS, TEN THOUSAND FOUR
 HUNDRED DOLLARS, AND FIFTY-TWO THOUSAND DOLLARS,  RESPECTIVELY;  SIXTEEN
 THOUSAND EIGHT HUNDRED DOLLARS, ELEVEN THOUSAND TWO HUNDRED DOLLARS, AND
 FIFTY-SIX  THOUSAND  DOLLARS,  RESPECTIVELY;  EIGHTEEN THOUSAND DOLLARS,
 TWELVE THOUSAND DOLLARS, AND SIXTY THOUSAND DOLLARS, RESPECTIVELY; NINE-
 TEEN  THOUSAND  TWO  HUNDRED  DOLLARS,  TWELVE  THOUSAND  EIGHT  HUNDRED
 DOLLARS,  AND SIXTY-FOUR THOUSAND DOLLARS, RESPECTIVELY; TWENTY THOUSAND
 FOUR HUNDRED DOLLARS, THIRTEEN THOUSAND SIX HUNDRED DOLLARS, AND  SIXTY-
 EIGHT  THOUSAND  DOLLARS,  RESPECTIVELY; TWENTY-ONE THOUSAND SIX HUNDRED
 DOLLARS, FOURTEEN THOUSAND FOUR HUNDRED DOLLARS, AND  SEVENTY-TWO  THOU-
 SAND DOLLARS, RESPECTIVELY.  For purposes of this subparagraph, a "high-
 appreciation municipality" means: (A) a special assessing unit that is a
 city,  (B)  a  county for which the commissioner has established a sales
 price differential factor for purposes of the STAR exemption  authorized
 by  section  four hundred twenty-five of this title in three consecutive
 years, and (C) a city, town, village or school district which is  wholly
 or partly located within such a county.
   § 5. An exemption granted pursuant to section 458 or 458-a of the real
 property  tax  law that precedes the effective date of this act shall be
 calculated on subsequent assessment rolls as if the  original  exemption
 had  been granted pursuant to the provisions of such section, as amended
 by this act.
   § 6. This act shall take effect immediately and  apply  to  assessment
 rolls based upon the taxable status date occurring on or after the fifth
 day  of January next succeeding the date on which it shall have become a
 law.