New York 2025-2026 Regular Session

New York Assembly Bill A04708

Introduced
2/4/25  
Refer
2/4/25  

Caption

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be the primary residence; requires such reservist must have retained active duty status for at least 90 consecutive days to claim such tax exemption.

Summary

Bill A04708 proposes to amend the real property tax law in New York to provide a tax exemption for certain eligible reservists who own property. An eligible reservist is defined as a member of a reserve component of the armed forces ordered to active duty by the President of the United States. The exemption applies to real property owned by the reservist or their spouse, provided that the property is the primary residence and is used exclusively for residential purposes. The bill requires local governing bodies to adopt a law, ordinance, or resolution to implement the exemption after a public hearing.

Impact

If enacted, this bill would allow eligible reservists to receive a property tax exemption at the local level, which could result in significant financial relief for those who have served in active duty. Local governments would need to adjust their tax assessments and budgets to accommodate the potential loss of revenue from these exemptions. The bill also establishes criteria for eligibility, ensuring that only those reservists who meet specific conditions can benefit from the exemption.

Sentiment

The sentiment around Bill A04708 appears to be generally supportive, as it aims to provide financial assistance to military personnel who have served on active duty. However, there may be concerns from local governments regarding the financial implications of adopting such exemptions and the administrative burden of implementing the necessary local laws.

Contention

Notable points of contention may arise from local government officials who are concerned about the potential loss of tax revenue and the administrative complexities involved in implementing the exemption. Additionally, there may be discussions about the fairness of the exemption and whether it adequately addresses the needs of all veterans or only a specific subset of reservists.

Companion Bills

NY S00696

Same As Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be the primary residence; requires such reservist must have retained active duty status for at least 90 consecutive days to claim such tax exemption.

Similar Bills

No similar bills found.