S T A T E O F N E W Y O R K
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4708
2025-2026 Regular Sessions
I N A S S E M B L Y
February 4, 2025
___________
Introduced by M. of A. EACHUS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to tax exemptions
for certain eligible reservists
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. EXEMPTION FOR CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
THE ARMED FORCES OF THE UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
2. REAL PROPERTY OWNED BY AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN, PART TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A CITY,
VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
3. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
(A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
(B) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY THIS
SECTION; AND
(C) THE ELIGIBLE RESERVIST RETAINED ACTIVE DUTY STATUS FOR AT LEAST
NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALENDAR YEAR
IN WHICH SUCH ELIGIBLE RESERVIST IS REQUESTING THE EXEMPTION AS AUTHOR-
IZED BY THIS SECTION.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02608-01-5
A. 4708 2
4. ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED
BY THIS SECTION FOR THE PERIOD OF ACTIVE DUTY STATUS AS LONG AS THE
PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR COUNTY IN WHICH
THE GOVERNING BODY OF SUCH VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEAR-
ING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR SUCH
EXEMPTION.
5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE COMMISSIONER.
6. NO APPLICANT WHO IS AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH
STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON
THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH
BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
§ 2. This act shall take effect immediately, and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after January 1, 2027.