Senate Bill S4742

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4742
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 12, 2025
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs
 
 AN ACT to amend the real property tax law, in relation to a property tax
   exemption for active duty service members of the armed forces  of  the
   United States

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The section heading of section 458-a of the  real  property
 tax law, as added by chapter 525 of the laws of 1984, is amended to read
 as follows:
   Veterans; ACTIVE MILITARY; alternative exemption.
   §  2.  Paragraphs (c) and (d) of subdivision 1 of section 458-a of the
 real property tax law, paragraph (c) as amended by chapter  100  of  the
 laws  of  1988,  paragraph  (d) as amended by chapter 899 of the laws of
 1985, are amended and a new paragraph (h) is added to read as follows:
   (c) "Qualified owner" means a veteran, the spouse of a  veteran  [or],
 the  unremarried surviving spouse of a veteran OR AN ACTIVE DUTY SERVICE
 MEMBER OF THE ARMED FORCES OF THE UNITED  STATES.    Where  property  is
 owned  by  more than one qualified owner, the exemption to which each is
 entitled may be combined.  Where  a  veteran  is  also  the  unremarried
 surviving  spouse  of  a  veteran,  such  person  may  also  receive any
 exemption to which the deceased spouse was entitled.
   (d) "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  veteran  or
 unremarried  surviving  spouse  of  the  veteran  OR ACTIVE DUTY SERVICE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07810-01-5
              

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 MEMBER, unless the veteran or unremarried  surviving  spouse  OR  ACTIVE
 DUTY  SERVICE  MEMBER is absent from the property due to medical reasons
 or institutionalization. In the event the veteran OR ACTIVE DUTY SERVICE
 MEMBER  dies  and  there is no unremarried surviving spouse, "qualifying
 residential real property" shall mean the primary residence owned  by  a
 qualified  owner prior to death, provided that the title to the property
 becomes vested in the dependent [father or mother] PARENT  or  dependent
 child  or  children under twenty-one years of age of a veteran OR ACTIVE
 DUTY SERVICE MEMBER by virtue of devise by or descent from the  deceased
 qualified  owner, provided that the property is the primary residence of
 one or all of the devisees.
   (H) "ACTIVE DUTY SERVICE MEMBER" SHALL MEAN AN  INDIVIDUAL  PERFORMING
 ACTIVE  MILIARY  SERVICE IN THE ARMED FORCES OF THE UNITED STATES AS SET
 FORTH IN SUBDIVISION EIGHT OF SECTION ONE OF THE MILITARY LAW.
   § 3. Paragraph (b) of subdivision 2 of section 458-a of the real prop-
 erty tax law,  as amended by chapter 473 of the laws of 2004, is amended
 to read as follows:
   (b) In addition to the exemption provided by  paragraph  (a)  of  this
 subdivision, where the veteran OR ACTIVE DUTY SERVICE MEMBER served in a
 combat  theatre or combat zone of operations, as documented by the award
 of a United States campaign ribbon or service medal, or the armed forces
 expeditionary medal, navy expeditionary medal, marine corps  expedition-
 ary  medal,  or  global war on terrorism expeditionary medal, qualifying
 residential real property also shall be  exempt  from  taxation  to  the
 extent  of ten percent of the assessed value of such property; provided,
 however, that such exemption shall not exceed eight thousand dollars  or
 the  product  of  eight  thousand dollars multiplied by the latest state
 equalization rate for the assessing unit, or in the case  of  a  special
 assessing unit, the class ratio, whichever is less.
   §  4.  Subdivisions  8 and 9 of section 458-a of the real property tax
 law, subdivision 8 as amended by chapter 538 of the laws of 2015, subdi-
 vision 9 as amended by section 83 of part PP of chapter 56 of  the  laws
 of 2022, are amended to read as follows:
   8.  Notwithstanding the provisions of paragraph (c) of subdivision one
 of this section and subdivision three of  this  section,  the  governing
 body  of  any municipality may, after public hearing, adopt a local law,
 ordinance or resolution providing that where a veteran,  the  spouse  of
 the  veteran  [or],  unremarried surviving spouse OR ACTIVE DUTY SERVICE
 MEMBER already receiving an exemption pursuant to this section sells the
 property receiving the exemption and purchases property within the  same
 county,  or  in the case of a city having a population of one million or
 more persons, within the same city,  the  assessor  shall  transfer  and
 prorate,  for  the remainder of the fiscal year, the exemption received.
 The prorated exemption shall be based upon the  date  the  veteran,  the
 spouse  of the veteran [or], unremarried surviving spouse OR ACTIVE DUTY
 SERVICE MEMBER obtains title to the new property and shall be calculated
 by multiplying the tax rate or  rates  for  each  municipal  corporation
 which  levied  taxes, or for which taxes were levied, on the appropriate
 tax roll used for the fiscal year or years  during  which  the  transfer
 occurred  times  the previously granted exempt amount times the fraction
 of each fiscal year or years remaining subsequent  to  the  transfer  of
 title. Nothing in this section shall be construed to remove the require-
 ment  that any such veteran, the spouse of the veteran [or], unremarried
 surviving spouse OR ACTIVE DUTY SERVICE MEMBER transferring an exemption
 pursuant to this subdivision shall reapply for the exemption  authorized
 pursuant to this section on or before the following taxable status date,
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 in  the  event such veteran, the spouse of the veteran [or], unremarried
 surviving spouse OR ACTIVE DUTY SERVICE MEMBER  wishes  to  receive  the
 exemption in future fiscal years.
   9. The commissioner shall develop in consultation with the commission-
 er  of  the  New  York  state  department of veterans' services, AND THE
 UNITED STATES DEPARTMENT OF DEFENSE, a listing of documents to  be  used
 to  establish  eligibility under this section, including but not limited
 to, MILITARY SERVICE RECORDS OR a certificate of  release  or  discharge
 from  active  duty  also  known as a DD-214 form or an Honorable Service
 Certificate/Report of Casualty from the department  of  defense.    Such
 information  shall  be  made  available  to  each  county, city, town or
 village assessor's office, or congressional chartered  veterans  service
 officers  who  request such information. The listing of acceptable mili-
 tary records shall be made available on the  internet  websites  of  the
 department  of  veterans'  services  and the office of real property tax
 services.
   § 5. This act shall take effect immediately.