Real Property Tax Exemption for Combat Zone Service Members
Summary
New York Governor signed S08790 into law (Chapter 92), authorizing municipalities to grant real property tax exemptions to armed forces members who performed active duty in a combat zone during the taxable year. The bill defines qualifying combat zone service and establishes parameters for the optional exemption. No state-mandated compliance deadline applies as municipalities may choose whether to adopt the exemption.
What changed
S08790 amends New York real property tax law to permit municipalities, at their discretion, to exempt combat zone service members from real property taxes for the taxable year in which they performed qualifying active duty. The bill defines 'combat zone' and establishes eligibility criteria based on active duty service in the armed forces within a designated combat zone. The legislation passed unanimously in both chambers (57-0 Senate, 142-0 Assembly) before receiving gubernatorial signature.
Municipalities seeking to implement this exemption should review their local tax ordinances and determine whether adoption aligns with community priorities. As an enabling statute, no immediate compliance action is required—participation is voluntary for local governments. Veterans and service members should monitor municipal announcements regarding availability of the exemption in their jurisdiction.
Source document (simplified)
ChangeBridge / New York / S08790 Signed by Governor S08790 S Signed by Governor 2026-03-27
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.
Bill Details
State New York
Session 2025-2026 General Assembly
Chamber Senate
Official Source www.nysenate.gov/legislation/bills/2025/S8790
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Sponsors
Jessica Scarcella-Spanton (Sen - D)
Action History
2026-03-27 S SIGNED CHAP.92 2026-03-20 S DELIVERED TO GOVERNOR 2026-02-25 A returned to senate 2026-02-25 A passed assembly 2026-02-25 A ordered to third reading rules cal.87 2026-02-25 A substituted for a9489 2026-01-20 A referred to veterans' affairs 2026-01-20 S DELIVERED TO ASSEMBLY 2026-01-20 S PASSED SENATE 2026-01-12 S ORDERED TO THIRD READING CAL.26 2026-01-08 S REFERRED TO RULES
Votes
2026-01-12 Senate Rules Committee Vote Yea: 20 Nay: 0 2026-01-20 Senate Floor Vote - Final Passage Yea: 57 Nay: 0 2026-02-25 Assembly Floor Vote - Final Passage Yea: 142 Nay: 0
Committee Referrals
2026-01-08 S Rules 2026-01-20 A Veterans' Affairs
Bill Text Versions
2026-01-08 Introduced Legislative data powered by LegiScan (CC BY 4.0)
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