New York A 2369: Provides real property tax relief to certain veterans

Bill Text

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A02369 Summary:

BILL NOA02369 

&nbsp

SAME ASSAME AS S03504

&nbsp

SPONSORGandolfo

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §458-d, RPT L

&nbsp

Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

Go to top A02369 Actions:

BILL NOA02369 

&nbsp

01/16/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA02369 Committee&nbspVotes:

Go to topA02369 Floor&nbspVotes:

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

Go to topA02369 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2369

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 16, 2025
 ___________

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

 AN ACT to amend the real property tax law, in relation to providing real
 property tax relief to certain veterans

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

 1 Section 1. The real property tax law is amended by adding a new
 2 section 458-d to read as follows:
 3 § 458-d. Reservists; local property tax credit. 1. A county, city,
 4 town or village in this state may adopt a local law to provide qualify-
 5 ing residential real property a real property tax credit of up to four
 6 hundred dollars for the purpose of recognizing the service of residents
 7 of this state who have served in the military reserves of the United
 8 States or of the organized militia of the state of New York. Where qual-
 9 ifying residential real property is owned by more than one qualified
 10 owner, the real property tax credit to which each such owner is entitled
 11 under this section may be combined. Where a reservist is also the non-
 12 remarried surviving spouse of another reservist, such surviving spouse
 13 may receive any real property tax credit under this section to which
 14 such surviving spouse's deceased spouse was entitled, in addition to the
 15 real property tax credit such surviving spouse is themselves entitled
 16 under this section.
 17 2. An assessor shall apply the real property tax credit under subdivi-
 18 sion one of this section, as authorized by a municipality, to a qualify-
 19 ing owner's village, town, county and special district taxes.
 20 3. The real property tax credit under this section shall only be
 21 applied to county, city, town, village and special district taxes.
 22 4. If a qualified owner is already receiving an exemption under
 23 section four hundred fifty-eight, four hundred fifty-eight-a, or four
 24 hundred fifty-eight-b of this title, such qualifying owner shall not be
 25 eligible for the real property tax credit under this section.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04540-01-5

 A. 2369 2

 1 5. The commissioner of the department of taxation and finance shall
 2 develop a uniform application for use by local assessors for the real
 3 property tax credit under this section, and shall publish any related
 4 materials to support the use of such real property tax credit on its
 5 public website.
 6 6. For the purposes of this section, the following terms shall have
 7 the following meanings:
 8 (a) "Reservist" means any person who is or has been a member of the
 9 armed forces of the United States who served in the Army, Navy, Air
 10 Force, Marine Corps, Coast Guard or any reserve force or reserve compo-
 11 nent of the armed forces of the United States, or of the organized mili-
 12 tia of the state of New York, provided that such person is either a
 13 member in good standing, or has received a discharge under honorable or
 14 general conditions, after no less than ten years of service.
 15 (b) "Qualified owner" means a reservist, the spouse of a reservist, or
 16 the non-remarried surviving spouse of a reservist.
 17 (c) "Qualified residential real property" means property owned by a
 18 qualified owner which is used exclusively for residential purposes;
 19 provided, however, that in the event any portion of such property is not
 20 used exclusively for residential purposes but is used for other
 21 purposes, such p