N.Y. Real Property Tax Law § 458-d: Combat zone service exemption

§ 458-d. Combat zone service exemption. 1. For the purposes of this

section:

(a) "active duty" shall have the same meaning as such term is used in

section 101 of title 10 of the United States code.

(b) "armed forces" shall have the same meaning as such term is used in

section 101 of title 10 of the United States code and shall also include

the army and air national guard of the United States and New York naval

militia.

(c) "combat zone" shall mean areas designated by an executive order

from the President of the United States in which the United States armed

forces are engaging or have engaged in combat.

(d) "qualified owner" means a member of the armed forces who, at any

time during the calendar year immediately preceding the applicable

taxable status date, served on active duty in a combat zone, as

documented by a copy of such member's military orders or a certified

letter from such member's commanding officer. Provided, however, that an

owner who is receiving an exemption under section four hundred

fifty-eight, four hundred fifty-eight-a or four hundred fifty-eight-b of

this title on a given assessment roll shall not be eligible for an

exemption under this section on the same assessment roll.

(e) "qualifying residential real property" means property owned by a

qualified owner that is used exclusively for residential purposes and is

the primary residence of the qualified owner; provided, however, that in

the event that any portion of such property is not used exclusively for

residential purposes, but is used for other purposes, such portion shall

be subject to taxation and only the remaining portion used exclusively

for residential purposes shall be subject to the exemption provided by

this section.

(f) "latest state equalization rate" means the latest final

equalization rate established by the state board pursuant to article

twelve of this chapter.

(g) "latest class ratio" means the latest final class ratio

established by the state board pursuant to title one of article twelve

of this chapter for use in a special assessing unit as defined in

section eighteen hundred one of this chapter.

2. The governing body of any county, city, town or village may adopt a

local law or resolution to provide a qualified owner an exemption from

taxation on qualifying residential real property up to twenty-five

percent of the assessed value of such property, provided, that such

exemption shall not exceed twenty thousand dollars or the product of

twenty thousand dollars multiplied by the latest state equalization rate

for the assessing unit, or in the case of a special assessing unit, the

class ratio, whichever is less. Such local law or resolution shall

establish a maximum exemption percentage or maximum exempt dollar amount

not to exceed the levels specified in this subdivision.

3. The exemption from taxation provided by this section shall be

applicable to any county, city, town, or village, but shall not be

applicable to taxes levied for school purposes.

4. Application for such exemption shall be filed with the assessor or

other agency, department, or office designated by the municipality on or

before the taxable status date on a form as prescribed by the

commissioner. The owner or owners of the property shall be required to

refile each year in order to continue receiving the exemption. Any

applicant convicted of willfully making any false statement in the

application for such exemption shall be subject to the penalties

prescribed in the penal law.

5. In a city having a population of one million or more, applications

for the exemption authorized pursuant to this section shall be

considered timely filed if they are on or before the fifteenth day of

March of the appropriate year.

6. A local law or resolution adopted pursuant to this section may be

repealed by the governing body of the applicable county, city, town, or

village. Such repeal shall occur at least ninety days prior to the

taxable status date of such county, city, town, or village.