S T A T E O F N E W Y O R K
________________________________________________________________________
1868
2025-2026 Regular Sessions
I N S E N A T E
January 14, 2025
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Introduced by Sens. ASHBY, GALLIVAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Veterans, Home-
land Security and Military Affairs
AN ACT to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to
National Guard members and 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 NATIONAL GUARD MEMBERS AND RESERVISTS. 1. AS
USED IN THIS SECTION:
(A) "QUALIFIED OWNER" MEANS AN ACTIVE OR RETIRED MEMBER OF THE
NATIONAL GUARD OR RESERVES. WHERE PROPERTY IS OWNED BY MORE THAN ONE
QUALIFIED OWNER, THE EXEMPTION TO WHICH EACH IS ENTITLED MAY BE
COMBINED.
(B) "QUALIFYING RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES 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. SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM THE PROPERTY DUE TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
(C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
2. THE GOVERNING BODY OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY OR OTHER GOVERNING AGENCY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN
AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01967-01-5
S. 1868 2
SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY EXEMPTION
OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
3. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER RESIDES AT THE
PROPERTY. APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE A COPY OF THE QUALIFIED
OWNER'S TWENTY-YEAR FAVORABLE SERVICE LETTER FROM THE UNITED STATES
DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO THE ASSESSOR OF SUCH
MUNICIPALITY WHICH HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF THE
ASSESSOR IS SATISFIED THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL IMPROVEMENTS SHALL BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
§ 2. This act shall take effect immediately.