Amd §458-d, RPT L (as proposed in S.2068-A & A.6579)
Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.
STATE OF NEW YORK
________________________________________________________________________
9489
IN ASSEMBLY
January 7, 2026
___________
Introduced by M. of A. STERN -- read once and referred to the Committee
on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax exemption for property owned by certain persons performing
active duty in a combat zone
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 458-d of the real property tax law, as added by a
2 chapter of the laws of 2025 amending the real property tax law relating
3 to a real property tax exemption for property owned by certain persons
4 performing active duty in a combat zone, as proposed in legislative
5 bills numbers S. 2068-A and A. 6579, is amended to read as follows:
6 § 458-d. [Active] Combat zone service exemption. 1. For the purposes
7 of this section:
8 (a) ["active military service member" shall mean an individual serving
9 on active duty.
10 (b)] "active duty" shall have the same meaning as such term is used in
11 section 101 of title 10 of the United States code.
12 [(c)] (b) "armed forces" shall [mean the army, navy, marine corps, air
13 force, space force, coast guard, or army or air national guard of the
14 United States, or New York naval militia] have the same meaning as such
15 term is used in section 101 of title 10 of the United States code and
16 shall also include the army and air national guard of the United States
17 and New York naval militia.
18 [(d)] (c) "combat zone" shall mean areas designated by an executive
19 order from the President of the United States in which the United States
20 armed forces are engaging or have engaged in combat.
21 [(e) "military duty station" shall mean the permanent location to
22 which an active military service member is assigned for duty as speci-
23 fied on the individual's permanent change of status orders.
24 (f) "qualified owner" means an active military service member whose
25 military duty station places such active military service member's resi-
26 dence within the boundaries of New York state] (d) "qualified owner"
27 means a member of the armed forces who, at any time during the calendar
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05775-05-6
A. 9489 2
1 year immediately preceding the applicable taxable status date, served on
2 active duty in a combat zone, as documented by a copy of such member's
3 military orders or a certified letter from such member's commanding
4 officer. Provided, however, that an owner who is receiving an exemption
5 under section four hundred fifty-eight, four hundred fifty-eight-a or
6 four hundred fifty-eight-b of this title on a given assessment roll
7 shall not be eligible for an exemption under this section on the same
8 assessment roll.
9 [(g) "qualified] (e) "qualifying residential real property" means
10 property owned by a qualified owner [which] that is used exclusively for
11 residential purposes and is the primary residence of the qualified
12 owner; provided, however, that in the event that any portion of such
13 property is not used exclusively for residential purposes, but is used
14 for other purposes, such portion shall be subject to taxation and only
15 the remaining portion used exclusively for residential purposes shall be
16 subject to the exemption provided by this section.
17 [(h)] (f) "latest state equalization rate" means the latest final
18 equalization rate established by the state board pursuant to article
19 twelve of this chapter.
20 [(i)] (g) "latest class ratio" means the latest final class ratio
21 established by the state board pursuant to title one of article twelve
22 of this chapter for use in a special assessing unit as defined in
23 section eighteen hundred one of this chapter.
24 2. The governing body of any county, city, town or village may adopt a
25 local law or resolution to provide [an active military service member,
26 who at any time during the taxable year performed active duty in the
27 armed forces in a combat zone as documented by a copy of such active
28 military service member's military orders or certified letter from such
29 active military service member's commanding officer,] a qualified owner
30 an exemption from taxation on qualifying residential real property up to
31 twenty-five percent of the assessed value of such property, provided,
32 that such exemption shall not exceed twenty thousand dollars or the
33 product of twenty thousand dollars multiplied by the latest state equal-
34 ization rate for the assessing unit, or in the case of a special assess-
35 ing unit, the class ratio, whichever is less. Such local law or resol-
36 ution shall establish a maximum exemption percentage or maximum exempt
37 dollar amount not to exceed the levels [outlined] specified in this
38 subdivision.
39 3. The exemption from taxation provided by this section shall be
40 applicable to any county, city, town, or village, but shall not be
41 applicable to taxes levied for school purposes. [If an active military
42 service member is currently receiving an exemption under section four
43 hundred fifty-eight, four hundred fifty-eight-a or four hundred fifty-
44 eight-b of this title in any given taxable year, the active duty service
45 member shall not be eligible to receive the exemption under this section
46 during the same taxable year.]
47 4. Application for such exemption shall be [made by the owner, or all
48 of the owners, of the property on a form prescribed by the state board.
49 The owner or owners shall file the completed form in the assessor's
50 office on or before the first appropriate taxable status date] filed
51 with the assessor or other agency, department, or office designated by
52 the municipality on or before the taxable status date on a form as
53 prescribed by the commissioner. The owner or owners of the property
54 shall be required to refile each year in order to continue receiving the
55 exemption. [Applicants shall refile on or before the appropriate taxa-
56 ble status date.] Any applicant convicted of willfully making any false
A. 9489 3
1 statement in the application for such exemption shall be subject to the
2 penalties prescribed in the penal law.
3 5. In a city having a population of one million or more, applications
4 for the exemption authorized pursuant to this section shall be consid-
5 ered timely filed if they are on or before the fifteenth day of March of
6 the appropriate year.
7 6. A local law or resolution adopted pursuant to this section may be
8 repealed by the governing body of the applicable county, city, town, or
9 village. Such repeal shall occur at least ninety days prior to the taxa-
10 ble status date of such county, city, town, or village.
11 § 2. This act shall take effect on the same date and in the same
12 manner as a chapter of the laws of 2025 amending the real property tax
13 law relating to a real property tax exemption for property owned by
14 certain persons performing active duty in a combat zone, as proposed in
15 legislative bills numbers S. 2068-A and A. 6579, takes effect.
