BILL NUMBER: S2068A
SPONSOR: SCARCELLA-SPANTON
 
TITLE OF BILL:
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
 
PURPOSE:
The purpose of this bill is to provide a property tax exemption for an
active service member whose military duty station is within the bounda-
ries of New York State and has served in a combat zone anytime during
the taxable year.
 
SUMMARY OF PROVISIONS:
Section one. Amends the real property tax law by adding a new section
458-d, which provides the authority for municipalities to enact a tax
exemption up to twenty-five percent of the assessed value owned by
members of the United States Armed Forces deployed in an active combat
zone. Armed Forces shall mean the Army, Navy, Marine Corps, Air Force,
Space Force, Coast Guard or Army or Air National Guard or New York Naval
Milita.
Section 2. Enacting clause.
 
JUSTIFICATION: Currently, active-duty members of the United States
armed forces do not qualify for the property tax exemptions afforded to
Veterans. This bill recognizes that those who volunteer to serve our
country should be afforded benefits in recognition of their service, and
willingness to make the ultimate sacrifice for their country.
 
LEGISLATIVE HISTORY:
2023-24 A.7796-A Jean-Pierre Assembly Veterans' Affairs Committee
2022: Passed the Senate
2021-22 A.5766 Cusick Assembly Veterans' Affairs Committee
2019-20 A.5344-A Cusick Assembly Veterans Affairs Committee
2018 A.9025 Cusick Assembly Veterans' Affairs Committee
 
FISCAL IMPLICATIONS:
None to the state
 
ENACTING CLAUSE:
This act will take effect on the second day of January next to succeed-
ing the date on which it shall have become a law and shall apply to real
property having a taxable status state on or after such an effective
date.