New York 2025-2026 Regular Session

New York Assembly Bill A09489

Introduced
1/7/26  
Refer
1/7/26  
Report Pass
1/28/26  
Refer
1/28/26  
Report Pass
2/25/26  
Refer
2/25/26  

Caption

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.

Impact

The legislation would amend existing real property tax law to more clearly define the conditions under which military service members may qualify for a tax exemption. It specifies that a service member must provide documentation of service in a combat zone to qualify for up to a 25% exemption on their qualifying residential property, capped at $20,000 or based on the latest state equalization rate. This change is expected to relieve some financial pressure on military families and provide an incentive for local governments to adopt supportive measures for their service members.

Summary

Bill A09489 introduces a provision that allows municipalities in New York to grant real property tax exemptions for combat zone service members who have performed active military duty in a combat zone at any time during the taxable year. The bill seeks to offer financial relief to active military personnel who are serving or have served in designated combat zones. This exemption emphasizes the state’s recognition of the sacrifices made by service members and aims to ease their financial burdens during or after their service.

Contention

There may be points of contention around the bill centered on its fiscal impact on local governments, specifically around their ability to fund essential services if a sizable number of exemptions are granted. Local municipalities may weigh the benefits of supporting veterans against the costs associated with reduced tax revenue. Additionally, concerns regarding the documentation process to verify combat zone service could lead to administrative burdens for both the municipalities and the service members applying for exemptions.

Companion Bills

NY S08790

Same As 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.

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 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 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 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.

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 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 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 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 HCR2023

Property tax; combat veterans; exemption

Similar Bills

No similar bills found.