2023 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.