New York 2025-2026 Regular Session

New York Assembly Bill A06579

Introduced
3/6/25  
Refer
3/6/25  
Report Pass
3/11/25  
Refer
3/11/25  
Report Pass
5/27/25  
Refer
5/27/25  

Caption

Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

Summary

Bill A06579 proposes to amend the real property tax law in New York to provide a tax exemption for active military service members who have served in a combat zone. This exemption allows municipalities to offer a reduction of up to 25% of the assessed value of qualifying residential properties owned by these service members, with a maximum exemption amount not exceeding $20,000 or the product of $20,000 multiplied by the latest state equalization rate, whichever is lower. The bill defines key terms such as 'active military service member,' 'combat zone,' and 'qualified owner' to clarify eligibility criteria for the exemption.

Impact

If enacted, this bill would enable local governments in New York to provide financial relief to active military service members by reducing their property tax burden. The exemption would apply to residential properties and would not affect taxes levied for school purposes. This change could lead to a significant decrease in property tax revenues for municipalities, necessitating adjustments in local budgets and funding allocations.

Sentiment

The sentiment around Bill A06579 appears to be overwhelmingly positive, as evidenced by the unanimous votes in favor from various committees, including the Assembly Veterans' Affairs Committee and the Assembly Ways and Means Committee. The discussions indicate strong support for providing benefits to military service members, reflecting a commitment to honor their service.

Contention

There are no notable points of contention surrounding this bill as it has received unanimous support in committee votes. However, potential concerns could arise regarding the fiscal impact on local governments and the administration of the exemption process, particularly in larger municipalities with more complex tax structures.

Companion Bills

NY S02068

Same As Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

Previously Filed As

NY A09489

Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

NY S08790

Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

NY S02068

Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

NY A11070

Relates to the alternative veterans property tax exemption; authorizes active members of the military to apply for such exemption.

NY H8103

Increases the time that mortgage foreclosure notices are required to be provided to active military service members, from nine (9) months to one year, after completion of their active duty.

NY SB8

Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

NY SB900

Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

NY HB175

Real property; tax exemption, surviving spouses of members of Armed Forces who died in line of duty.

NY HB2157

To provide that members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

NY HB1868

Real property tax exemption; surviving spouses of members of armed forces who died in line of duty.

Similar Bills

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