S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6284
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 3, 2025
                                ___________
 
 Introduced  by  M.  of  A.  P. CARROLL  -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax exemption for real property owned by active military members
 
   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 465 to read as follows:
   §  465. ACTIVE MILITARY MEMBERS. 1. REAL PROPERTY OWNED BY A PERSON IN
 ACTIVE MILITARY SERVICE OF THE UNITED STATES, INCLUDING BUT NOT  LIMITED
 TO  COMMISSIONED  OFFICER,  WARRANT  OFFICER,  OR ENLISTED PERSONNEL AND
 THEIR SPOUSE RESIDING IN ANY COUNTY SHALL BE EXEMPT FROM TAXATION TO THE
 EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE  OF  SUCH  PROPERTY  FOR
 CITY,  VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT, SCHOOL DISTRICT, FIRE
 DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,  PROVIDED
 THAT  THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT, FIRE
 DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDI-
 NANCE  OR RESOLUTION PROVIDING THEREFOR, OR IN THE CASE OF A CITY WITH A
 POPULATION OF ONE MILLION OR MORE, THE  LOCAL  LEGISLATIVE  BODY,  AFTER
 PUBLIC  HEARINGS,  ADOPTS  A  RESOLUTION OR ENACTS A LOCAL LAW PROVIDING
 THEREFOR; PROVIDED, HOWEVER, THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE
 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.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ACTIVE  MILITARY  MEMBER
 UNLESS:
   (A) THE APPLICANT ACTIVE MILITARY MEMBER'S PRIMARY RESIDENCE IS IN THE
 CITY, COUNTY, TOWN OR VILLAGE;
   (B)  THE  PROPERTY  IS  THE PRIMARY RESIDENCE OF THE APPLICANT AND THE
 APPLICANT'S SPOUSE;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09148-01-5
              

 A. 6284                             2
 
   (C)  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
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE MILITARY BRANCH  IN  WHICH
 SUCH  MEMBER SERVES AS BEING AN ACTIVE MEMBER AS DETERMINED BY THE LOCAL
 ENFORCEMENT AGENCY'S STANDARDS FOR AT LEAST FOUR YEARS. IT SHALL BE  THE
 DUTY AND RESPONSIBILITY OF THE MUNICIPALITY, SCHOOL DISTRICT AND/OR FIRE
 DISTRICT  WHICH  ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PURSUANT TO
 THIS SECTION TO DETERMINE THE PROCEDURE FOR CERTIFICATION.
   3. APPLICATION FOR EXEMPTION MUST BE MADE BY THE OWNER, OR ALL OF  THE
 OWNERS,  OF  THE  PROPERTY ON A FORM PRESCRIBED BY THE COMMISSIONER. THE
 OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
 ON  OR  BEFORE  THE APPROPRIATE TAXABLE STATUS DATE. THE EXEMPTION SHALL
 CONTINUE IN FULL FORCE AND EFFECT FOR  ALL  APPROPRIATE  SUBSEQUENT  TAX
 YEARS,  SUBJECT  TO THE OWNER OR OWNERS' CONTINUED STATUS AS AN ENLISTED
 PERSON. APPLICANTS SHALL BE REQUIRED TO REFILE ON OR BEFORE  THE  APPRO-
 PRIATE  TAXABLE  STATUS  DATE  IF  THE APPLICANT'S STATUS HAS CHANGED TO
 AFFECT QUALIFICATION FOR AN EXEMPTION. ANY APPLICANT CONVICTED OF MAKING
 ANY WILLFUL FALSE STATEMENT IN THE APPLICATION FOR SUCH EXEMPTION  SHALL
 BE SUBJECT TO THE PENALTIES PRESCRIBED IN THE PENAL LAW.
   4. THE COMMISSIONER SHALL DEVELOP IN CONSULTATION WITH THE DIRECTOR OF
 THE  NEW  YORK STATE DIVISION OF MILITARY AND NAVAL AFFAIRS A LISTING OF
 DOCUMENTS TO BE  USED  TO  ESTABLISH  ELIGIBILITY  UNDER  THIS  SECTION,
 INCLUDING  BUT  NOT LIMITED TO A MILITARY IDENTIFICATION CARD, LEAVE AND
 EARNING STATEMENT, OR TAX STATEMENTS. SUCH  INFORMATION  SHALL  BE  MADE
 AVAILABLE  TO  EACH COUNTY, CITY, TOWN OR VILLAGE ASSESSOR'S OFFICE, WHO
 REQUEST SUCH INFORMATION. THE LISTING  OF  ACCEPTABLE  MILITARY  RECORDS
 SHALL BE MADE AVAILABLE ON THE INTERNET WEBSITES OF THE DIVISION OF REAL
 PROPERTY TAX SERVICES.
   5. NO APPLICANT WHO IS AN ACTIVE MILITARY MEMBER 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.
   6. AS USED IN THIS SECTION:
   (A)  "MILITARY"  SHALL MEAN ARMY OR LAND, AIR OR AIR FORCE AND NAVY OR
 NAVAL.
   (B) THE TERM "ACTIVE MILITARY SERVICE OF THE UNITED STATES" SHALL MEAN
 FULL TIME DUTY IN THE ARMY, NAVY (INCLUDING MARINE CORPS), AIR FORCE  OR
 COAST GUARD OF THE UNITED STATES.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable status dates occurring on or after such date.