What's happening
This bill allows local governments to grant property tax exemptions to active duty military members and their spouses.
Why it matters
Expands local authority. By allowing counties, cities, towns, and villages to opt in, the bill gives communities more control over supporting active duty military families, potentially leading to varied benefits depending on where service members live.
Direct support for military households. Extending eligibility to both active duty service members and their spouses helps address the unique financial pressures faced by military families, especially those frequently relocating or managing on a single income.
Targeted relief tied to primary residence. The exemption is restricted to the primary home of the service member or spouse, ensuring that the tax benefit is focused on where the family actually lives, rather than investment or secondary properties.
Administrative safeguards. The annual requirement for proof of active duty status helps ensure that only those currently serving (or their spouses) receive the exemption, maintaining the program’s integrity and preventing misuse.
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Who cares
Active-duty military homeowners
Members of the Army, Navy, Marine Corps, Air Force or Coast Guard serving full-time during a period of war could qualify for alternative property tax exemptions on their primary residences if their locality opts in.
Spouses of active-duty service members
They could qualify for the exemption on homes they own that serve as their or the service member’s primary residence, subject to local adoption.
County, city, town and village governments
The bill would let them adopt local laws extending eligibility to qualifying active-duty members and their spouses.
Local property tax assessors
Eligibility would require annual documentation through a unit statement of service or other adequate proof of active-duty military service.
Headline styles
Tax Breaks for Active Military
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1973
2017-2018 Regular Sessions
IN ASSEMBLY
January 17, 2017
Introduced by M. of A. PAULIN, DenDEKKER, TITONE, COLTON, ZEBROWSKI, HOOPER, DiPIETRO -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to alternative exemptions for active duty members of the armed forces
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 458-a of the real property tax law is amended by adding a new subdivision 11 to read as follows:
11. (a) As used in this subdivision, "active duty member of the armed forces" means a member of the United States Army, Navy, Marine Corps, Air Force or Coast Guard on full-time active duty during a period of war.
(b) A county, city, town, or village may adopt a local law to include an active duty member of the armed forces or the spouse of an active duty member of the armed forces, as evidenced annually by a statement of service from the unit in which the active duty member serves or other adequate proof of active duty military service, within the definition of "qualified owner," as provided in paragraph (c) of subdivision one of this section, and to include property owned by an active duty member of the armed forces or the spouse of an active duty member of the armed forces within the definition of "qualifying residential real property" as provided in paragraph (d) of subdivision one of this section, provided that such property shall be the primary residence of the active duty member of the armed forces or the spouse of an active duty member of the armed forces.
§ 2. This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after the first of January next succeeding the date on which this act shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06303-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.