Assembly Bill A8316

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8316
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 13, 2025
                                ___________
 
 Introduced  by M. of A. MAHER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to establishing a
   supplemental veterans' property tax exemption
 
   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. SUPPLEMENTAL VETERANS' EXEMPTION. 1. (A) REAL PROPERTY  OWNED
 BY A VETERAN RESIDING IN ANY COUNTY SHALL BE EXEMPT FROM TAXATION TO THE
 EXTENT  OF  UP TO TEN 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.
   (B) FOR THE PURPOSES OF THIS SECTION, VETERAN WILL HAVE THE SAME MEAN-
 ING AS DEFINED IN SECTION FOUR HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO A VETERAN RESIDING  IN  SUCH
 MUNICIPALITY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; AND
   (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.
   3. UN-REMARRIED SPOUSES OF VETERANS KILLED IN THE LINE  OF  DUTY.  ANY
 LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO THIS SECTION MAY BE SEPARATE-
 LY  AMENDED,  OR  A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE SEPARATELY
 ADOPTED TO CONTINUE AN EXEMPTION OR REINSTATE A  PRE-EXISTING  EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11376-01-5
              

 A. 8316                             2
 
 CLAIMED  UNDER  SUCH  STATUTES  BY A VETERAN, TO SUCH DECEASED VETERAN'S
 UN-REMARRIED SPOUSE IF SUCH MEMBER  IS  KILLED  IN  THE  LINE  OF  DUTY;
 PROVIDED, HOWEVER, THAT:
   (A) SUCH UN-REMARRIED SPOUSE IS CERTIFIED BY THE MUNICIPALITY OFFERING
 THE  EXEMPTION  AS AN UN-REMARRIED SPOUSE OF A VETERAN WHO WAS KILLED IN
 THE LINE OF DUTY; AND
   (B) SUCH DECEASED VETERAN HAD BEEN RECEIVING THE  EXEMPTION  PRIOR  TO
 SUCH VETERAN'S DEATH.
   4.  UN-REMARRIED  SPOUSES OF DECEASED VETERANS. ANY LOCAL LAW OR ORDI-
 NANCE ADOPTED PURSUANT TO THIS SECTION MAY BE SEPARATELY AMENDED,  OR  A
 LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE SEPARATELY ADOPTED TO CONTINUE
 AN  EXEMPTION  OR  REINSTATE A PRE-EXISTING EXEMPTION TO AN UN-REMARRIED
 SPOUSE OF A DECEASED VETERAN; PROVIDED, HOWEVER, THAT:
   (A) SUCH UN-REMARRIED SPOUSE IS CERTIFIED BY THE MUNICIPALITY OFFERING
 THE EXEMPTION AS AN UN-REMARRIED SPOUSE OF A VETERAN  WHO  IS  DECEASED;
 AND
   (B)  SUCH  DECEASED VETERAN AND UN-REMARRIED SPOUSE HAD BEEN RECEIVING
 THE EXEMPTION FOR SUCH PROPERTY PRIOR TO THE DEATH OF SUCH VETERAN.
   5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER  AGENCY,  DEPARTMENT  OR  OFFICE  DESIGNATED  BY THE MUNICIPALITY,
 SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
 BEFORE  THE  TAXABLE  STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
 SIONER.
   6. NO APPLICANT WHO IS A VETERAN WHO  BY  REASON  OF  SUCH  STATUS  IS
 RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFEC-
 TIVE  DATE  OF  THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT
 BECAUSE OF THE PROVISIONS OF THIS SECTION.
   7. A VETERAN WHO RECEIVES AN  EXEMPTION  UNDER  SECTION  FOUR  HUNDRED
 FIFTY-EIGHT,  FOUR  HUNDRED FIFTY-EIGHT-A, OR FOUR HUNDRED FIFTY-EIGHT-B
 OF THIS TITLE SHALL NOT BE ELIGIBLE TO RECEIVE THE EXEMPTION UNDER  THIS
 SECTION.
   § 2. This act shall take effect immediately.