New York A 3864: Relates to a real property tax exemption for property owned by active duty service members

Bill Text

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A03864 Summary:

BILL NOA03864 

&nbsp

SAME ASSAME AS S04742

&nbsp

SPONSORDiPietro

&nbsp

COSPNSRChludzinski

&nbsp

MLTSPNSR

&nbsp

Amd §458-a, RPT L

&nbsp

Provides a real property tax exemption for property owned by active duty service members of the armed forces of the United States in taxing jurisdictions which elect to provide a veterans exemption.

Go to top A03864 Actions:

BILL NOA03864 

&nbsp

01/30/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA03864 Committee&nbspVotes:

Go to topA03864 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03864 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3864

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
 tee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to a property tax
 exemption for active duty service members of the armed forces of the
 United States

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The section heading of section 458-a of the real property
 2 tax law, as added by chapter 525 of the laws of 1984, is amended to read
 3 as follows:
 4 Veterans; active military; alternative exemption.
 5 § 2. Paragraphs (c) and (d) of subdivision 1 of section 458-a of the
 6 real property tax law, paragraph (c) as amended by chapter 100 of the
 7 laws of 1988, paragraph (d) as amended by chapter 899 of the laws of
 8 1985, are amended and a new paragraph (h) is added to read as follows:
 9 (c) "Qualified owner" means a veteran, the spouse of a veteran [or],
 10 the unremarried surviving spouse of a veteran or an active duty service
 11 member of the armed forces of the United States. Where property is
 12 owned by more than one qualified owner, the exemption to which each is
 13 entitled may be combined. Where a veteran is also the unremarried
 14 surviving spouse of a veteran, such person may also receive any
 15 exemption to which the deceased spouse was entitled.
 16 (d) "Qualifying residential real property" means property owned by a
 17 qualified owner which is used exclusively for residential purposes;
 18 provided however, that in the event any portion of such property is not
 19 so used exclusively for residential purposes but is used for other
 20 purposes, such portion shall be subject to taxation and the remaining
 21 portion only shall be entitled to the exemption provided by this
 22 section. Such property must be the primary residence of the veteran or
 23 unremarried surviving spouse of the veteran or active duty service
 24 member, unless the veteran or unremarried surviving spouse or active

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07810-01-5

 A. 3864 2

 1 duty service member is absent from the property due to medical reasons
 2 or institutionalization. In the event the veteran or active duty service
 3 member dies and there is no unremarried surviving spouse, "qualifying
 4 residential real property" shall mean the primary residence owned by a
 5 qualified owner prior to death, provided that the title to the property
 6 becomes vested in the dependent [father or mother] parent or dependent
 7 child or children under twenty-one years of age of a veteran or active
 8 duty service member by virtue of devise by or descent from the deceased
 9 qualified owner, provided that the property is the primary residence of
 10 one or all of the devisees.
 11 (h) "Active duty service member" shall mean an individual performing
 12 active miliary service in the armed forces of the United States as set
 13 forth in subdivision eight of section one of the military law.
 14 § 3. Paragraph (b) of subdivision 2 of section 458-a of the real prop-
 15 erty tax law, as amended by chapter 473 of the laws of 2004, is amended
 16 to read as follows:
 17 (b) In addition to the exemption provided by paragraph (a) of this
 18 subdivision, where the veteran or active duty service member served in a
 19 combat theatre or combat zone of operations, as documented by the award
 20 of a United States campaign