PRIA Logo™
New YorkS 87902025-2026 Regular SessionSenateWALLET

Establishes the combat zone service exemption

Sponsored By: Jessica Scarcella-Spanton (Democratic)

Became Law

RULESVETERANS' AFFAIRS

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

Home tax break for combat zone service

Counties, cities, towns, and villages may offer a combat zone property tax break on your primary home. The cut can be up to 25% of assessed value, capped at the lower of $20,000 or $20,000 times the latest state equalization rate (or times the class ratio in a special assessing unit). The break applies to county, city, town, or village taxes. It does not reduce school taxes. If your property has business space, only the residential part gets the break.

Who qualifies for the combat zone break

You qualify if you served on active duty in a combat zone at any time in the calendar year before the taxable status date. You must show military orders or a certified letter from your commanding officer. “Active duty” uses the meaning in 10 U.S.C. §101. “Armed forces” includes the services in federal law, plus the Army and Air National Guard and the New York naval militia. A “combat zone” is any area the President names by executive order. You cannot get this break on the same roll if you already receive RPTL §458, §458‑a, or §458‑b.

Annual filing rules to claim exemption

File your application with the assessor or the office your locality names by the taxable status date. Use the state‑prescribed form and refile every year to keep the break. In cities with one million or more people, applications are on time if filed by March 15. Willfully false statements can lead to criminal penalties under the Penal Law.

Local adoption timing and repeal rules

This law takes effect on the same date as the related 2025 state law on the combat zone exemption. A county, city, town, or village may repeal its local exemption, but it must do so at least 90 days before the taxable status date. This advance notice helps avoid last‑minute changes to the next tax roll.

Sponsors & Cosponsors

Sponsor

  • Jessica Scarcella-Spanton

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 77 • No: 0

Senate vote • 1/20/2026

FLOOR Vote

Yes: 57 • No: 0

committee vote • 1/12/2026

Rules Committee Vote

Yes: 20 • No: 0

Actions Timeline

  1. SIGNED CHAP.92

    3/27/2026Senate

  2. DELIVERED TO GOVERNOR

    3/20/2026Senate

  3. RETURNED TO SENATE

    2/25/2026House

  4. PASSED ASSEMBLY

    2/25/2026House

  5. ORDERED TO THIRD READING RULES CAL.87

    2/25/2026House

  6. SUBSTITUTED FOR A9489

    2/25/2026House

  7. REFERRED TO VETERANS' AFFAIRS

    1/20/2026House

  8. DELIVERED TO ASSEMBLY

    1/20/2026Senate

  9. PASSED SENATE

    1/20/2026Senate

  10. ORDERED TO THIRD READING CAL.26

    1/12/2026Senate

  11. REFERRED TO RULES

    1/8/2026Senate

Bill Text

  • Original

    1/8/2026

    PDF

Related Bills

Back to State Legislation