BILL NUMBER: S8790
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:
This is a chapter amendment that makes changes to L.2025, C.677.
 
SUMMARY OF PROVISIONS:
This legislation amends the underlying chapter by clarifying the defi-
nition of "armed forces" to include those service members who are
current Guard or Naval Militia members who may be activated to a combat
zone under Title 10 of the United States Code and considered "armed
forces." The amendment also specifies that a service member currently
receiving any other property tax exemption on another assessment roll
would be ineligible for this tax exemption on the same roll.
 
JUSTIFICATION:
This legislation is a negotiated change to the underlying chapter.
 
LEGISLATIVE HISTORY:
Chapter amendment to Chapter 677 of the Laws of 2025.
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2025 amending the Real Property Tax Law relating
to a real property tax exemption for property owned by certain persons
performing active duty in a combat zone, as proposed in legislative
bills numbers S.2068-A and A.6579, takes effect.