New York 2025-2026 Regular Session

New York Senate Bill S02068

Introduced
1/15/25  
Refer
1/15/25  
Engrossed
5/27/25  
Refer
5/27/25  
Engrossed
5/29/25  
Enrolled
12/8/25  
Chaptered
12/19/25  

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 S02068 introduces a real property tax exemption for active military service members who have served in a combat zone during the taxable year. The legislation allows local governments to provide an exemption of up to 25% of the assessed value of qualifying residential properties owned by these service members, with a maximum exemption not exceeding $20,000. The bill outlines the definitions of key terms such as 'active military service member,' 'combat zone,' and 'qualified owner' to clarify eligibility for the exemption. The exemption is applicable to various municipalities but excludes taxes levied for school purposes.

Impact

If enacted, this bill will amend the real property tax law in New York, enabling counties, cities, towns, and villages to offer significant tax relief to active military service members who have served in combat zones. This could lead to increased financial support for veterans and their families, potentially encouraging them to reside in New York. However, the bill does not apply to school taxes, which may limit its overall financial impact on service members.

Sentiment

The sentiment surrounding Bill S02068 has been overwhelmingly positive, as evidenced by unanimous votes in both the Senate and Assembly. The discussions have highlighted the importance of supporting military personnel and recognizing their sacrifices, which has fostered bipartisan support for the legislation.

Contention

There appears to be minimal contention regarding the bill, as it has received unanimous support in committee and floor votes. However, some concerns may arise regarding the administrative burden on local governments to implement and manage the exemption process, as well as ensuring that the benefits are appropriately targeted to eligible service members.

Companion Bills

NY A06579

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 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 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 A06579

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 S09806

Authorizes early renewal of vehicle registration for members of the armed forces who will be engaged in the performance of their official military duties upon its expiration.

NY A11233

Authorizes early renewal of vehicle registration for members of the armed forces who will be engaged in the performance of their official military duties upon its expiration.

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 S00243

Includes the Space Force as being members of the armed forces or veterans eligible for certain credits and benefits that are available to other active and veteran members of the armed forces.

NY A00291

Includes the Space Force as being members of the armed forces or veterans eligible for certain credits and benefits that are available to other active and veteran members of the armed forces.

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NJ SR63

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TX SB2255

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