[Adopted 2-19-2026 by L.L. No. 1-2026]
For the purposes of this article:
Shall have the same meaning as such term is used in Section 101 of Title 10 of the United States Code.
Shall mean an individual serving on active duty.
Shall mean the army, navy, marine corps, air force, space force, coast guard, or army or air national guard of the United States, or New York naval militia.
Shall mean areas designated by an executive order from the President of the United States in which the United States armed forces are engaging or have engaged in combat.
Means the latest final equalization rate established by the State Board of Real Property Tax Services pursuant to Article 12 of the Real Property Tax Law.
Shall mean the permanent location to which an active military service member is assigned for duty as specified on the individual's permanent change of status orders.
Means an active military service member whose military duty station places such active military service member's residence within the boundaries of New York state.
Means property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this article.
A.
Real property owned by an active military service member, who at any time during the taxable year performed active duty in the armed forces in a combat zone as documented by a copy of such active military service member's military orders or certified letter from such active military service member's commanding officer, shall be afforded an exemption from taxation on qualifying residential real property up to 25% of the assessed value of such property, provided, that such exemption shall not exceed $20,000 or the product of $20,000 multiplied by the latest state equalization rate for the assessing unit, or in the case of a special assessing unit, the class ratio, whichever is less.
B.
If an active military service member is currently receiving an exemption under Real Property Tax Law § 458 (Veterans Exemption), § 458-a (Alternative Veterans Exemption), or § 458-b (Cold War Veterans Exemption) in any given taxable year, the active-duty service member shall not be eligible to receive the exemption under this article during the same taxable year.
A.
Application for the active service exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the taxable status date, March 1st, of each year and shall be required to refile each year on or before said date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the penal law.
This article shall take effect immediately upon its filing in the office of the Secretary of State.