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A 11070

Relates to the alternative veterans property tax exemption

2025 Regular Session Introduced by Phil Ramos

Expands the alternative veterans property tax exemption by defining active service and allowing local governments to opt-in to extend coverage through a public hearing and resoluti

REFERRED TO REAL PROPERTY TAXATION
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Bill Summary · A 11070

Summary of Bill A 11070 (2025-2026) — Relates to the Alternative Veterans Property Tax Exemption

Purpose and intent

  • The bill amends the New York Real Property Tax Law to expand and define the scope of the alternative veterans property tax exemption.
  • It clarifies who qualifies by defining “active military service” and enables local governments (counties, cities, towns, villages, and school districts) to extend the exemption to additional qualifying individuals through a local procedure.

Key provisions and changes

  1. Definition of active military service

    • Adds new paragraph (h) to subdivision 1 of section 458-a.
    • Clear definition: “Active military service of the United States” and “in the armed forces of the United States” means full-time duty in the Army, Navy (including Marine Corps), Air Force, or Coast Guard.

  2. Local option to extend the exemption

    • Amends paragraph (d) of subdivision 2 of section 458-a by adding new subparagraph (iii).
    • Local governments may extend the exemption to:
      • Individuals engaged in active military service of the United States, and
      • Those in the armed forces of the United States,
      • If the local governing body adopts a resolution after a public hearing.
    • The extension procedure must be conducted separately from other local hearings or resolutions related to subparagraph (ii) of this paragraph, as well as other listed procedures in the statute (subdivision four, subdivision six, and subdivision seven).

  3. Effective date and applicability

    • Takes effect January 1 of the next calendar year following enactment.
    • Applies to assessment rolls based on taxable status dates occurring on or after the effective date.

Who is affected

  • Property owners who are members of the U.S. armed forces may be eligible for the alternative veterans property tax exemption.
  • Local governments (counties, cities, towns, villages, and school districts) have the option to extend the exemption through a formal public hearing and adopted resolution.

Procedural and timeline aspects

  • Local adoption process:
    • Public hearings are required.
    • A formal resolution is needed to extend the exemption.
    • The hearing and resolution process for the extension is distinct from other local procedures listed in the statute.
  • Effective date:
    • The bill becomes law on January 1 of the year following enactment.
    • Applies to assessment rolls for taxable status dates on or after that date.

Practical impact

  • Expands eligibility criteria for the alternative veterans exemption by allowing broader interpretation of who qualifies based on active service.
  • Empowers local governments to tailor exemptions to their communities by opt-in through a formal process, potentially increasing or restricting exemption coverage based on local decisions.
  • Provides clarity on the scope of “active military service” for exemption purposes.

Compiled from official sources — confirm details with the bill’s official record.

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