Assessor Manuals, Exemption Administration: RPTL Section 458-d
Exemption Administration Manual—Part 1: Residential—Other than multiple dwellings
Section 4.01 - RPTL Section 458-d: Combat zone service exemption from real property taxation
| Exemption code | Description of code |
|---|---|
| 4131_ | Active duty combat zone |
Year Originally Enacted:
2025
Related Statutes:
RPTL §458, 458-a, 458-b, 458-c
Summary
If allowed by local option, the primary residence owned by a qualified member of the armed forces who recently served in a combat zone on active duty is partially exempt from real property taxes (the exemption does not apply to taxes levied for school purposes). The amount of the exemption may be up to 25 percent of assessed value, subject to a maximum of up to $20,000 multiplied by the latest state equalization rate (or, in a special assessing unit, the latest class ratio), whichever is less. No exemption is allowed for special ad valorem levies or special assessments.
Eligibility requirements
Ownership requirements:
The owner of the property must be a member of the armed forces (Pursuant to § 101 Title 10 of the United States Code), the Army or Air National Guard of the United States, or the New York Naval Militia.
At any time during the calendar year immediately preceding the municipality’s applicable taxable status date, the owner must have served on active duty (pursuant to § 101 Title 10 of the United States Code) in a combat zone as designated by an executive order by the President of the United States.
Service on active duty in a combat zone must be documented by:
- a copy of their military orders, or
- a certified letter from their commanding officer.
Property location requirements:
None.
Property use requirements:
The property must be used exclusively for residential purposes. It must also be the primary residence of the applicant. In the event that a portion of the property is not used exclusively for residential purposes, that portion is not entitled to exemption. In such cases, the assessor may apportion the assessed value and apply the exemption only to the residential portion of the property.
Certification by state or local government:
None.
Required construction start date or other time requirement:
At any time during the calendar year immediately preceding the municipality’s applicable taxable status date, the owner must have served on active duty (pursuant to § 101 Title 10 of the United States Code) in a combat zone as designated by an executive order by the President of the United States.
Local option
Yes – Each city, county, town, or village may choose whether to allow the exemption. This option must be exercised through adoption of a local law or resolution.
The local law or resolution authorizing this exemption shall establish a maximum exemption percentage or exempt dollar amount up to 25% of the assessed value of the property or up to $20,000, whichever is less.
A local law or resolution authorizing this exemption may be repealed by the governing body of the municipality. A repeal of the local law or resolution must take place at least ninety days prior to the taxable status date of the municipality.
Limitation on exemption
| Taxing Jurisdiction | Amount* | Duration | General municipal and school district taxes | Special ad valorem levies | Special assessments |
|---|---|---|---|---|---|
| County or county special district | Up to 25% or $20,000** | 1 year | Exempt** | Taxable | Taxable |
| City | Up to 25% or $20,000** | 1 year | Exempt** | Not applicable | Taxable |
| Town or town special district | Up to 25% or $20,000** | 1 year | Exempt** | Taxable | Taxable |
| Village | Up to 25% or $20,000** | 1 year | Exempt** | Not applicable | Taxable |
| School district | No exemption allowed | No exemption allowed | Taxable | Not applicable | Not applicable |
*See Calculation of exemption below.
**If allowed by local option.
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes
General municipal taxes:
Up to 25% of the property’s assessed value, subject to a maximum of up to $20,000 or the product of up to $20,000 multiplied by the latest state equalization rate (or, in a special assessing unit, the latest class ratio), whichever is less.
School district taxes:
No exemption allowed.
Special ad valorem levies and special assessments
Special ad valorem levies:
No exemption allowed.
Special assessments:
No exemption allowed.
Coding of exemption on assessment roll
4131_
Assessment roll section
Taxable (RPS Section 1).
Filing requirements (owner or occupant of property)
File Form RP-458-d, Application for Combat Zone Service Exemption from Real Property Taxation
The owner must refile each year to continue receiving the exemption.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Veterans | RPTL 458 |
| Alternative veterans | RPTL 458-a |
| Cold War veterans | RPTL 458-b |
Exemption application forms
Form RP-458-d, Application for Combat Zone Service Exemption from Real Property Taxation
Please send general questions or comments to ORPTS.