§ 458-D — Active service exemption

New York § 458-D

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 458-d. Active service exemption. 1. For the purposes of this\nsection:\n (a) "active military service member" shall mean an individual serving\non active duty.\n (b) "active duty" shall have the same meaning as such term is used in\nsection 101 of title 10 of the United States code.\n (c) "armed forces" shall mean the army, navy, marine corps, air force,\nspace force, coast guard, or army or air national guard of the United\nStates, or New York naval militia.\n (d) "combat zone" shall mean areas designated by an executive order\nfrom the President of the United States in which the United States armed\nforces are engaging or have engaged in combat.\n (e) "military duty station" shall mean the permanent location to which\nan active military service member is assigned for duty as specified on\nthe individual's permanent change of status orders.\n (f) "qualified owner" means an active military service member whose\nmilitary duty station places such active military service member's\nresidence within the boundaries of New York state.\n (g) "qualified residential real property" means property owned by a\nqualified owner which is used exclusively for residential purposes;\nprovided, however, that in the event that any portion of such property\nis not used exclusively for residential purposes, but is used for other\npurposes, such portion shall be subject to taxation and only the\nremaining portion used exclusively for residential purposes shall be\nsubject to the exemption provided by this section.\n (h) "latest state equalization rate" means the latest final\nequalization rate established by the state board pursuant to article\ntwelve of this chapter.\n (i) "latest class ratio" means the latest final class ratio\nestablished by the state board pursuant to title one of article twelve\nof this chapter for use in a special assessing unit as defined in\nsection eighteen hundred one of this chapter.\n 2. The governing body of any county, city, town or village may adopt a\nlocal law or resolution to provide an active military service member,\nwho at any time during the taxable year performed active duty in the\narmed forces in a combat zone as documented by a copy of such active\nmilitary service member's military orders or certified letter from such\nactive military service member's commanding officer, an exemption from\ntaxation on qualifying residential real property up to twenty-five\npercent of the assessed value of such property, provided, that such\nexemption shall not exceed twenty thousand dollars or the product of\ntwenty thousand dollars multiplied by the latest state equalization rate\nfor the assessing unit, or in the case of a special assessing unit, the\nclass ratio, whichever is less. Such local law or resolution shall\nestablish a maximum exemption percentage or maximum exempt dollar amount\nnot to exceed the levels outlined in this subdivision.\n 3. The exemption from taxation provided by this section shall be\napplicable to any county, city, town, or village, but shall not be\napplicable to taxes levied for school purposes. If an active military\nservice member is currently receiving an exemption under section four\nhundred fifty-eight, four hundred fifty-eight-a or four hundred\nfifty-eight-b of this title in any given taxable year, the active duty\nservice member shall not be eligible to receive the exemption under this\nsection during the same taxable year.\n 4. Application for exemption shall be made by the owner, or all of the\nowners, of the property on a form prescribed by the state board. The\nowner or owners shall file the completed form in the assessor's office\non or before the first appropriate taxable status date. The owner or\nowners of the property shall be required to refile each year. Applicants\nshall refile on or before the appropriate taxable status date. Any\napplicant convicted of willfully making any false statement in the\napplication for such exemption shall be subject to the penalties\nprescribed in the penal law.\n 5. In a city having a population of one million or more, applications\nfor the exemption authorized pursuant to this section shall be\nconsidered timely filed if they are on or before the fifteenth day of\nMarch of the appropriate year.\n 6. A local law or resolution adopted pursuant to this section may be\nrepealed by the governing body of the applicable county, city, town, or\nvillage. Such repeal shall occur at least ninety days prior to the\ntaxable status date of such county, city, town, or village.\n