Assembly Bill A9489

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9489
 
                           I N  A S S E M B L Y
 
                              January 7, 2026
                                ___________
 
 Introduced  by M. of A. STERN -- read once and referred to the Committee
   on Veterans' Affairs
 
 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. Section 458-d of the real property tax law, as added  by  a
 chapter  of the laws of 2025 amending the real property tax law relating
 to a real property tax exemption for property owned by  certain  persons
 performing  active  duty  in  a  combat zone, as proposed in legislative
 bills numbers S. 2068-A and A. 6579, is amended to read as follows:
   § 458-d. [Active] COMBAT ZONE 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)] (B) "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] HAVE THE SAME MEANING AS  SUCH
 TERM  IS  USED  IN SECTION 101 OF TITLE 10 OF THE UNITED STATES CODE AND
 SHALL ALSO INCLUDE THE ARMY AND AIR NATIONAL GUARD OF THE UNITED  STATES
 AND NEW YORK NAVAL MILITIA.
   [(d)]  (C)  "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 speci-
 fied 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] (D) "QUALIFIED OWNER"
 MEANS A MEMBER OF THE ARMED FORCES WHO, AT ANY TIME DURING THE  CALENDAR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05775-05-6
 A. 9489                             2
 
 YEAR IMMEDIATELY PRECEDING THE APPLICABLE TAXABLE STATUS DATE, SERVED ON
 ACTIVE  DUTY  IN A COMBAT ZONE, AS DOCUMENTED BY A COPY OF SUCH MEMBER'S
 MILITARY ORDERS OR A CERTIFIED  LETTER  FROM  SUCH  MEMBER'S  COMMANDING
 OFFICER.  PROVIDED, HOWEVER, THAT AN OWNER WHO IS RECEIVING AN EXEMPTION
 UNDER SECTION FOUR HUNDRED FIFTY-EIGHT, FOUR  HUNDRED  FIFTY-EIGHT-A  OR
 FOUR  HUNDRED  FIFTY-EIGHT-B  OF  THIS  TITLE ON A GIVEN ASSESSMENT ROLL
 SHALL NOT BE ELIGIBLE FOR AN EXEMPTION UNDER THIS SECTION  ON  THE  SAME
 ASSESSMENT ROLL.
   [(g)  "qualified]  (E)  "QUALIFYING  residential  real property" means
 property owned by a qualified owner [which] THAT is used exclusively for
 residential purposes AND IS  THE  PRIMARY  RESIDENCE  OF  THE  QUALIFIED
 OWNER;  provided,  however,  that  in the event that any portion of such
 property is not used exclusively for residential purposes, but  is  used
 for  other  purposes, such portion shall be subject to taxation and only
 the remaining portion used exclusively for residential purposes shall be
 subject to the exemption provided by this section.
   [(h)] (F) "latest state equalization  rate"  means  the  latest  final
 equalization  rate  established  by  the state board pursuant to article
 twelve of this chapter.
   [(i)] (G) "latest class ratio" means  the  latest  final  class  ratio
 established  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,] A QUALIFIED OWNER
 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 equal-
 ization rate for the assessing unit, or in the case of a special assess-
 ing unit, the class ratio, whichever is less.  Such local law or  resol-
 ution  shall  establish a maximum exemption percentage or maximum exempt
 dollar amount not to exceed the  levels  [outlined]  SPECIFIED  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 SUCH 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] FILED
 WITH THE ASSESSOR OR OTHER AGENCY, DEPARTMENT, OR OFFICE  DESIGNATED  BY
 THE  MUNICIPALITY  ON  OR  BEFORE  THE TAXABLE STATUS DATE ON A  FORM AS
 PRESCRIBED BY THE COMMISSIONER. The owner  or  owners  of  the  property
 shall be required to refile each year IN ORDER TO CONTINUE RECEIVING THE
 EXEMPTION.   [Applicants shall refile on or before the appropriate taxa-
 ble status date.] Any applicant convicted of willfully making any  false
 A. 9489                             3
 
 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 same date and in the same
 manner as a chapter of the laws of 2025 amending the real  property  tax
 law  relating  to  a  real  property tax exemption for property owned by
 certain persons performing active duty in a combat zone, as proposed  in
 legislative bills numbers S. 2068-A and A. 6579, takes effect.