Establishes the combat zone service exemption

New property tax break for military homeowners

New York counties, cities, towns, and villages can adopt a property tax break for military homeowners; adoption is not automatic. It covers up to 25% of your home's assessed value, but local governments can set a lower limit. The exempt value cannot exceed the lesser of $20,000 or $20,000 multiplied by the latest state equalization rate. Special assessing units use the latest class ratio instead. These limits apply to taxable property value, not dollars saved, and the break does not cover school taxes. To qualify, you must have served on active duty in a combat zone during the calendar year before the taxable status date. A combat zone is an area designated by presidential executive order where U.S. armed forces engage or have engaged in combat. You must own and use the home as your primary residence; any nonresidential portion remains taxable. You cannot also receive exemptions under Real Property Tax Law sections 458, 458-a, or 458-b on the same assessment roll. Apply each year to the assessor or designated municipal office using the commissioner's form, with military orders or a certified commanding-officer letter. The deadline is the taxable status date; in cities with at least one million people, filing by March 15 is timely. Knowingly providing false information carries penalties under the Penal Law. Local governments can repeal the exemption at least 90 days before the relevant taxable status date. The law's effective date is linked to a parallel 2025 amendment concerning combat-zone exemptions.