Includes special districts in veterans' real property tax exemptions provided that such special district exemption is adopted by the local governing body.
STATE OF NEW YORK
________________________________________________________________________
9615
IN ASSEMBLY
January 21, 2026
___________
Introduced by M. of A. GRIFFIN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to including
special districts in veterans' real property tax exemptions
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) of paragraph (d) of subdivision 2 of
2 section 458-a of the real property tax law, as amended by chapter 332 of
3 the laws of 2016, is amended to read as follows:
4 (i) The exemption from taxation provided by this subdivision shall be
5 applicable to county, city, town, village, special district, and school
6 district taxation if the governing body of the school district in which
7 the property is located, or in the case of a city with a population of
8 one million or more, the local legislative body, after public hearings,
9 adopts a resolution, or in the case of a city with a population of one
10 million or more, a local law, providing such exemption, the procedure
11 for such hearing and resolution or local law shall be conducted sepa-
12 rately from the procedure for any hearing and local law or resolution
13 conducted pursuant to subparagraph (ii) of this paragraph, paragraph (b)
14 of subdivision four, paragraph (d) of subdivision six and paragraph (b)
15 of subdivision seven of this section.
16 § 2. Subparagraph (i) of paragraph (c) of subdivision 2 of section
17 458-b of the real property tax law, as amended by chapter 253 of the
18 laws of 2016, is amended to read as follows:
19 (i) The exemption from taxation provided by this subdivision shall be
20 applicable to county, city, town, village, special district, and school
21 district taxation.
22 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14225-01-5
