S 2068 New York Senate · 2025 Regular Session

Establishes an active service exemption

Summary
Authorizes municipalities to offer a real property tax exemption for active military 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 status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
May 2025
Senate Passage
May 2025
Assembly Passage
May 2025
Signed into Law
Dec 2025
Introduced Jan 15, 2025 Signed Dec 19, 2025
Maddy AI version diff · 1 comparison

What changed between versions

S2068 S2068A · 5 edits
MODERATE
This bill was amended to add a second sponsor, include committee reporting status, and significantly expand the property tax exemption for military service members. The changes update definitions to reflect modern military branches, increase the maximum tax exemption from 15% to 25% (capped at $20,000 instead of $12,000), and add a special filing deadline for large cities.
Scope change
The bill now includes additional sponsors and reflects committee approval, expanding its procedural scope. The substantive policy scope increased by raising exemption limits and adding new definitions for military service.
ELIGIBILITY

Added a new sponsor (Sen. ROLISON) and included committee reporting and amendment status in the bill text.

DEFINITION

Updated military service definitions to include the Space Force and clarify terms like 'active military service member' and 'military duty station'.

FISCAL

Increased the maximum property tax exemption from 15% of assessed value (capped at $12,000) to 25% of assessed value (capped at $20,000) for military members serving in combat zones.

REQUIREMENT

Added a special filing deadline requiring applications in cities with one million or more residents to be submitted by March 15.

ENFORCEMENT

Clarified that members currently receiving other military exemptions cannot receive this additional exemption in the same taxable year.

Floor votes · Senate May 27, 2025 · Assembly May 29, 2025

How they voted

590
Passed · 4 other
Total votes 63
May 27, 2025
D Democratic41
38 Yea 3
92% Yea
R Republican22
21 Yea 1
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
4
Committee
2
Amendments
1
Dec 19, 2025
Signed into law
SIGNED CHAP.677
upper
May 29, 2025
Lower · Passed
PASSED ASSEMBLY
lower
May 27, 2025
Committee
REFERRED TO WAYS AND MEANS
lower
May 27, 2025
Upper · Passed
PASSED SENATE
upper
Mar 26, 2025
Upper · Passed
AMENDED ON THIRD READING 2068A
upper
Jan 15, 2025
Committee
REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
upper
1 primary · 4 co-sponsors

Sponsors