Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state.
STATE OF NEW YORK
________________________________________________________________________
3199
2025-2026 Regular Sessions
IN ASSEMBLY
January 23, 2025
___________
Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exemptions
available to veterans
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 and
2 subdivision 4 of section 458-a of the real property tax law, subpara-
3 graph (i) of paragraph (d) of subdivision 2 as amended by chapter 332 of
4 the laws of 2016, subdivision 4 as amended by chapter 899 of the laws of
5 1985 and paragraph (b) of subdivision 4 as added by chapter 430 of the
6 laws of 2014, are amended to read as follows:
7 (i) The exemption from taxation provided by this subdivision shall be
8 applicable to county, city, town, village and school district taxation
9 [if the governing body of the school district in which the property is
10 located, or in the case of a city with a population of one million or
11 more, the local legislative body, after public hearings, adopts a resol-
12 ution, or in the case of a city with a population of one million or
13 more, a local law, providing such exemption, the procedure for such
14 hearing and resolution or local law shall be conducted separately from
15 the procedure for any hearing and local law or resolution conducted
16 pursuant to subparagraph (ii) of this paragraph, paragraph (b) of subdi-
17 vision four, paragraph (d) of subdivision six and paragraph (b) of
18 subdivision seven of this section]. The cost of providing such exemption
19 from school district taxation shall be borne by the state.
20 4. [(a)] Notwithstanding the foregoing provisions of this section, no
21 later than ninety days before the taxable status date next occurring on
22 or after the thirty-first day of December nineteen hundred eighty-four,
23 the governing board of any county, city, town or village may adopt a
24 local law to provide that no exemption shall be granted pursuant to this
25 section for the purposes of taxes levied for such county, city, town or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00783-01-5
A. 3199 2
1 village. For the purposes of a county which is not an assessing unit,
2 the taxable status date next occurring on or after December thirty-
3 first, nineteen hundred eighty-four shall mean the first such taxable
4 status date of any city or town within such county upon the assessment
5 roll of which the county levies taxes. A local law adopted pursuant to
6 this paragraph may be repealed by the governing board of the applicable
7 county, city, town or village. Such repeal must occur at least ninety
8 days prior to the taxable status date of such county, city, town or
9 village.
10 [(b) Notwithstanding any other provision of law to the contrary, no
11 later than ninety days before the taxable status date next occurring on
12 or after the thirty-first day of December, two thousand thirteen, the
13 governing body of a school district may repeal a resolution adopted
14 pursuant to subparagraph (i) of paragraph (d) of subdivision two of this
15 section providing the exemption from taxation pursuant to this section
16 for the purposes of taxes levied by such school district. Nothing
17 contained in this paragraph shall be construed to preclude the governing
18 body of a school district from subsequently adopting a resolution grant-
19 ing such exemption pursuant to this section.]
20 § 2. This act shall take effect immediately and shall apply to assess-
21 ment rolls prepared on or after January 1, 2026.
