NY Real Prop Tax L § 458-C (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 458-C - Improvements to Property of Severely Injured Members of the Armed Forces of the United States.

§  458-c.  Improvements to property of severely injured members of the armed forces of the United States. 1. For the purpose of  this  section, "member  of  the  armed forces of the United States" shall mean a person who served in the army, navy, air  force,  marines,  coast  guard  or  a reserve command.   2.  Real  property  altered, installed or improved for the purposes of removal of architectural barriers  that  challenge  the  mobility  of  a severely injured member of the armed forces of the United States who has a  service-connected  disability due to combat and found fit to serve by the physical  evaluation  board  of  such  service  member's  branch  of service, in existing property used solely for residential purposes shall be  exempt  from  taxation  and special ad valorem levies as hereinafter provided. After a public hearing, the governing board of a county, city, town or village may adopt a local law and a school district may adopt  a resolution to grant the exemption authorized pursuant to this section. A copy   of  such  local  law  or  resolution  shall  be  filed  with  the commissioner and the assessor of such county, city, town or village  who prepares  the  assessment  roll on which the taxes of such county, city, town, village or school district are levied.   3. (a) Improvements to such real property shall be exempt pursuant  to the following exemption schedule: Year of Exemption                     Percentage of Exemption        1                                        50        2                                        45        3                                        40        4                                        35        5                                        30        6                                        25        7                                        20        8                                        15        9                                        10       10                                         5  (b)  No  exemption shall be granted for alterations, installations, or improvements unless such  alterations,  installations,  or  improvements were  commenced  after  the  date  of the severely injured member of the armed forces' disability due to combat and subsequent to  the  effective date  of the local law or resolution adopted pursuant to subdivision two of this  section.  Notwithstanding  the  foregoing  provision,  if  such alterations,  installations  or improvements were commenced prior to the effective date of the  local  law  or  resolution  adopted  pursuant  to subdivision  two  of  this  section, such alternations, installations or improvements may receive an exemption pursuant to the exemption schedule of this section for the remainder of the authorized period of  exemption as   if  such  alterations,  installations  or  improvements,  had  been commenced on or  after  such  effective  date;  provided,  however,  the property  shall not be eligible for refunds of property taxes or special ad valorem levies paid prior to the effective date of the local  law  or resolution.   4. For the purpose of this section, the terms alteration, installation and improvement shall not include ordinary maintenance and repair.   5.  (a)  The  provisions  of  this  section  shall  only  apply to the qualifying  real  property  which  is  the  primary  residence  of   the applicant, provided that, in the event any portion of such real property is  not  used  exclusively  for  the  applicant's primary residence such portion shall not be subject to the exemption granted by this section.  (b) The exemption from taxation provided  by  this  section  shall  be applicable to county, city, town, village, and school district taxation.  (c)  If  a  severely  injured member of the United States armed forces receives the exemption under sections  four  hundred  fifty-eight,  four hundred   fifty-eight-a,   four   hundred  fifty-eight-b,  four  hundred fifty-nine or four hundred fifty-nine-c  of  this  title,  the  severely injured  member  of  the  armed forces of the United States shall not be eligible under this section.   6. (a) Applications for the exemption  allowable  under  this  section shall  be  made  by the owner, or all other owners, of the property on a form prescribed by the commissioner. The owner or owners shall file  the completed  form  in  the  assessor's office of the county, city, town or village having the power to assess property for taxation  on  or  before the  appropriate  taxable  status  date  of  such  county, city, town or village, with the following documentation:  (i) a copy of the applicant's military ID card;  (ii) a copy of the applicant's current military orders;  (iii)  a  statement  from  the  applicant's  commander   or   superior addressing the applicant's physical capabilities;  (iv)  a  letter  or letters from the applicant's treating physician or physicians addressing the applicant's physical capabilities and need for the  alterations,  installations  or  improvements  of  the  applicant's primary residence;  (v)  copy  of  the after action report which describes the events that resulted in the disability; and  (vi)  any  other  evidence  determined  to   be   necessary   by   the commissioner.  (b)  Any  applicant  convicted  of  making  a  false  statement on the application or submitted evidence for such exemption shall be subject to the penalties prescribed in article  one  hundred  seventy-five  of  the penal law.  (c)  Notwithstanding  the  provisions  of  this  section  or any other provisions of law, in a city having a population of one million or  more applications for the exemption authorized pursuant to this section shall be  considered  timely  filed on or before the fifteenth day of March of the appropriate tax years.   7. If satisfied  that  the  applicant  is  entitled  to  an  exemption pursuant to this section, the assessor shall approve the application and such  building  shall  thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with  the  assessment  roll prepared  on  the  basis  of  the  taxable  status  date  referred to in subdivision three of this section. The assessed value of  any  exemption granted pursuant to this section shall be entered by the assessor on the assessment  roll  with  the  taxable  property,  with  the amount of the exemption shown in a separate column.   8. A county, city, town or village may by local law, or  in  a  school district may by resolution:  (a)  reduce the per centum of the exemption otherwise allowed pursuant to this section; and  (b) limit eligibility for the exemption to those forms of alterations, installations, or improvements as are prescribed in such  local  law  or resolution.