What's happening
This bill creates a property tax exemption for eligible military reservists and their spouses during periods of active duty in New York.
Why it matters
Provides financial relief for reservists on active duty and their families. by exempting their primary residence from local property taxes during deployment, potentially easing the economic burden of military service.
Requires local government approval. , meaning the exemption is not automatic statewide but depends on each city, village, town, or county choosing to adopt it after a public hearing; this could lead to variations in benefits across New York.
Targets only those reservists with significant active duty service. specifically, at least 90 consecutive days in the previous calendar year—ensuring the exemption is focused on those with substantial recent deployments.
Prevents loss of current benefits for reservists. already receiving property tax exemptions under other provisions, safeguarding existing support while introducing this new option.
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Who cares
Headline styles
Tax Breaks for Reservists
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 59
1 Co-sponsor
History
- Print number 2520b
- Amend and recommit to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 62–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.562
- Print number 2520a
Show 2 earlier actions
- Amend (t) and recommit to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
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 Assembly Committee · Real Property Taxation · Sponsor Fred Thiele
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2520--B
2017-2018 Regular Sessions
IN SENATE
January 13, 2017
Introduced by Sens. GALLIVAN, PHILLIPS -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Veterans, Homeland Security and Military Affairs in accordance with Senate Rule 6, sec. 8 -- 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.
LBD00290-05-7
S. 2520--B 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.
Sponsor's memo
Purpose
This legislation would allow the governing body of a city, village, town or county to adopt a local law that would exempt property of reservists called to active duty, from real property taxes.
Summary of provisions
Section 1. The real property tax law is amended by adding a new section 458-c, which permits municipalities to adopt local laws exempting prop- erty owned by reservists, from real property taxes.
Section 2. Sets forth the effective date.
Justification
This legislation provides a benefit to those reservists who are called to active duty by the President of the United States. Military personnel who are serving our country are sacrificing so much in order to protect the citizens of the United States. This legislation would allow the communities in which they live to express their gratitude to the mili- tary personnel by providing an exemption from real property taxes for the time that they are called to active duty. Furthermore, this exemption would ease the financial burden that reservists and their families often face when they are called upon to serve.
Legislative history
2015-16: S.534/A.2635 Referred to Veterans, Homeland Security and Mili- tary Affairs/Referred to Real Property Taxation 2013-14: S.6429/A.8134 Passed Senate/Referred to Real Property Taxation 2011-12: A.8058 2009-10: A.4030 2007-08: A.7610
Fiscal implications
To be determined.
Effective date
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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.