New York A 6284: Provides a tax exemption for real property owned by a person in active military service of the United States and their spouse

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A06284 Summary:

BILL NOA06284 

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SAME ASNo Same As

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SPONSORCarroll P

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COSPNSR

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MLTSPNSR

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Add §465, RPT L

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Provides a tax exemption for real property owned by a person in active military service of the United States and their spouse to the extent of fifteen percent of the assessed value of such property.

Go to top A06284 Actions:

BILL NOA06284 

&nbsp

03/03/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA06284 Committee&nbspVotes:

Go to topA06284 Floor&nbspVotes:

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

Go to topA06284 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6284

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 3, 2025
 ___________

 Introduced by M. of A. P. CARROLL -- read once and referred to the
 Committee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to providing a
 tax exemption for real property owned by active military members

 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 465 to read as follows:
 3 § 465. Active military members. 1. Real property owned by a person in
 4 active military service of the United States, including but not limited
 5 to commissioned officer, warrant officer, or enlisted personnel and
 6 their spouse residing in any county shall be exempt from taxation to the
 7 extent of fifteen percent of the assessed value of such property for
 8 city, village, town, part town, special district, school district, fire
 9 district or county purposes, exclusive of special assessments, provided
 10 that the governing body of a city, village, town, school district, fire
 11 district or county, after a public hearing, adopts a local law, ordi-
 12 nance or resolution providing therefor, or in the case of a city with a
 13 population of one million or more, the local legislative body, after
 14 public hearings, adopts a resolution or enacts a local law providing
 15 therefor; provided, however, that such exemption shall not exceed twelve
 16 thousand dollars or the product of twelve thousand dollars multiplied by
 17 the latest state equalization rate for the assessing unit, or in the
 18 case of a special assessing unit, the latest class ratio, whichever is
 19 less.
 20 2. Such exemption shall not be granted to an active military member
 21 unless:
 22 (a) the applicant active military member's primary residence is in the
 23 city, county, town or village;
 24 (b) the property is the primary residence of the applicant and the
 25 applicant's spouse;

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09148-01-5

 A. 6284 2

 1 (c) the property is used exclusively for residential purposes;
 2 provided however, that in the event any portion of such property is not
 3 used exclusively for the applicant's residence but is used for other
 4 purposes, such portion shall be subject to taxation and the remaining
 5 portion only shall be entitled to the exemption provided by this
 6 section; and
 7 (d) the applicant has been certified by the military branch in which
 8 such member serves as being an active member as determined by the local
 9 enforcement agency's standards for at least four years. It shall be the
 10 duty and responsibility of the municipality, school district and/or fire
 11 district which adopts a local law, ordinance or resolution pursuant to
 12 this section to determine the procedure for certification.
 13 3. Application for exemption must be made by the owner, or all of the
 14 owners, of the property on a form prescribed by the commissioner. The
 15 owner or owners shall file the completed form in the assessor's office
 16 on or before the appropriate taxable status date. The exemption shall
 17 continue in full force and effect for all appropriate subsequent tax
 18 years, subject to the owner or owners' continued status as an enlisted
 19 person. Applicants shall be required to refile on or before the appro-
 20 priate taxable status date if the applicant's status has changed to
 21 affect qualification for an exemption. Any a