The New York State Legislature recently adopted § 458-d of the Real Property Tax Law, which provides the authority for municipalities to enact a tax exemption of up to twenty-five percent of the assessed value owned by members of the United States Armed Forces deployed in an active combat zone. The purpose of this legislation is to exercise local power by granting real property tax exemptions to persons deployed in an active combat zone.
[Adopted 2-25-2026 by L.L. No. 4-2026]
For the purpose of this Article the following words shall have the listed meanings:
(a)
"active military service member" shall mean an individual serving on active duty.
(b)
"active duty" shall have the same meaning as such term is used in section 101 of title 10 of the United States code.
(c)
"armed forces" 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.
(d)
"combat zone" 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.
(e)
"military duty station" 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.
(f)
"qualified owner" 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.
(g)
"qualified residential real property" 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 section.
(h)
"latest state equalization rate" means the latest final equalization rate established by the state board.
A.
Eligibility. 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 eligible for an exemption from taxation on qualifying residential real property of twenty-five percent of the assessed value of such property, provided, that such exemption shall not exceed twenty thousand dollars or the product of twenty thousand dollars multiplied by the latest state equalization rate.
B.
Procedure.
(1)
An application for 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 first appropriate taxable status date. The owner or owners of the property shall be required to refile each year. Applicants shall refile on or before the appropriate taxable status 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.