What's happening
This bill allows local governments in New York to grant property tax exemptions to eligible military reservists called to active duty.
Why it matters
Targets active-duty reservists. The exemption specifically benefits reservists (and their spouses) called to federal active duty for at least 90 consecutive days in the prior year, recognizing the sacrifices and disruptions faced by these families.
Local discretion and community choice. The exemption is not automatic statewide; it requires each city, town, or county to hold a public hearing and pass a local law or resolution, allowing local governments to weigh fiscal impacts and community priorities.
Focus on primary residences. Only the reservist's (or spouse's) primary home is eligible, and if part of the property is used for non-residential purposes, only the residential portion qualifies—ensuring the benefit targets genuine housing costs.
Protection of existing benefits. Current reservists already receiving property tax-related benefits won't lose them due to this new exemption, preventing any unintended reduction in support for those already covered.
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Who cares
Headline styles
Tax Breaks for Reservists
Plain English, a few words. Used as the page title.
Sponsors
4 Multi-sponsors
History
- Print number 8711a
- Amend and recommit to real property taxation
- Referred to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Breaks for Reservists
In Senate Committee · Veterans, Homeland Security And Military Affairs · Sponsor Patrick M. Gallivan
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8711--A
2017-2018 Regular Sessions
IN ASSEMBLY
October 5, 2017
Introduced by M. of A. THIELE, GIGLIO, KOLB, McDONOUGH, RAIA, DiPIETRO, O'DONNELL -- Multi-Sponsored by -- M. of A. BARCLAY, BUTLER, CROUCH, HAWLEY -- read once and referred to the Committee on Real Property Taxation -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to tax exemptions for certain eligible reservists
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 458-c to read as follows:
§ 458-c. Exemption for certain reservists. 1. For purposes of this section, "eligible reservist" means a member of a reserve component of the armed forces of the United States ordered to active duty by the president of the United States.
2. Real property owned by an eligible reservist or such reservist's spouse shall be exempt from taxation of such property for city, village, town, part town, special district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
3. Such exemption shall not be granted to an eligible reservist or such reservist's spouse residing in such county unless:
(a) the property is the primary residence of the applicant;
(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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00290-06-7
A. 8711--A 2
portion only shall be entitled to the exemption provided by this section; and
(c) the eligible reservist retained his or her active duty status for at least ninety consecutive days within the immediately preceding calendar year in which he or she is requesting the exemption as authorized by this section.
4. Any eligible reservist shall be granted the exemption as authorized by this section for the period of his or her active duty status as long as his or her primary residence is located within a village, town or county in which the governing body of such village, town or county, after a public hearing, adopts a local law, ordinance or resolution providing for such exemption.
5. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner.
6. No applicant who is an eligible reservist who by reason of such status is receiving any benefit under the provisions of this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.
§ 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 January 1, 2019.
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.