What's happening
This bill allows local governments in New York to grant property tax exemptions to active duty military members and their spouses.
Why it matters
Expands Local Authority. The bill gives cities, towns, and villages the discretion to provide property tax relief to active duty military members and their spouses, meaning local governments can directly support military families in their communities if they choose.
Recognizes Ongoing Military Service. By defining “active duty member of the armed forces” as someone serving full-time during a period of war, the bill recognizes the unique burdens and sacrifices of those currently serving, not just veterans or retired personnel.
Requires Proof and Primary Residence. To qualify, applicants must provide annual proof of active duty status and the property must be their primary residence, ensuring the exemption is targeted to those most directly impacted by the demands of military service.
Potential for Uneven Application. Since the exemption is optional for local governments, there may be variation across the state, with some areas offering tax relief to military families and others not, potentially affecting where these families choose to live.
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Who cares
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
363
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. PAULIN, DenDEKKER, COLTON, ZEBROWSKI, 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.
LBD03692-01-9
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.