N.Y. Real Property Tax Law Section 458-D
Active service exemption

1.

For the purposes of this section:

(a)

“active military service member” shall mean an individual serving on active duty.

(b)

“active duty” shall have the same meaning as such term is used in section 101 of title 10 of the United States code.

(c)

“armed forces” shall mean the army, navy, marine corps, air force, space force, coast guard, or army or air national guard of the United States, or New York naval militia.

(d)

“combat zone” shall mean areas designated by an executive order from the President of the United States in which the United States armed forces are engaging or have engaged in combat.

(e)

“military duty station” shall mean the permanent location to which an active military service member is assigned for duty as specified on the individual’s permanent change of status orders.

(f)

“qualified owner” means an active military service member whose military duty station places such active military service member’s residence within the boundaries of New York state.

(g)

“qualified residential real property” means property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this section.

(h)

“latest state equalization rate” means the latest final equalization rate established by the state board pursuant to article 12 (State Equalization)article twelve of this chapter.

(i)

“latest class ratio” means the latest final class ratio established by the state board pursuant to title one of article 12 (State Equalization)article twelve of this chapter for use in a special assessing unit as defined in § 1801 (Definitions)section eighteen hundred one of this chapter.

2.

The governing body of any county, city, town or village may adopt a local law or resolution to provide an active military service member, who at any time during the taxable year performed active duty in the armed forces in a combat zone as documented by a copy of such active military service member’s military orders or certified letter from such active military service member’s commanding officer, an exemption from taxation on qualifying residential real property up to twenty-five percent of the assessed value of such property, provided, that such exemption shall not exceed twenty thousand dollars or the product of twenty thousand dollars multiplied by the latest state equalization rate for the assessing unit, or in the case of a special assessing unit, the class ratio, whichever is less. Such local law or resolution shall establish a maximum exemption percentage or maximum exempt dollar amount not to exceed the levels outlined in this subdivision.

3.

The exemption from taxation provided by this section shall be applicable to any county, city, town, or village, but shall not be applicable to taxes levied for school purposes. If an active military service member is currently receiving an exemption under section four hundred fifty-eight, four hundred fifty-eight-a or four hundred fifty-eight-b of this title in any given taxable year, the active duty service member shall not be eligible to receive the exemption under this section during the same taxable year.

4.

Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the assessor’s office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile each year. Applicants shall refile on or before the appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the penal law.

5.

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 if they are on or before the fifteenth day of March of the appropriate year.

6.

A local law or resolution adopted pursuant to this section may be repealed by the governing body of the applicable county, city, town, or village. Such repeal shall occur at least ninety days prior to the taxable status date of such county, city, town, or village. * NB Effective January 2, 2026

Source: Section 458-D — Active service exemption, https://www.­nysenate.­gov/legislation/laws/RPT/458-D (updated Dec. 26, 2025; accessed Jan. 3, 2026).

420–A
Nonprofit organizations 420–B
Nonprofit organizations 420–C
Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ... 421–A
Affordable New York Housing Program 421–B
Exemption of certain private dwellings, multiple dwellings and improvements from local taxation 421–C
Exemption of certain new multiple dwellings from local taxation 421–D
Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation 421–E
Exemption of cooperative, condominium, homesteading and rental projects from local taxation 421–F
Exemption of capital improvements to residential buildings and certain new construction 421–FF
Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe... 421–G
Exemption from local taxation of certain multiple dwellings 421–H
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–H*2
Exemption of capital improvements to residential buildings 421–I
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–I*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–J
Exemption of capital investment in multiple dwelling buildings within certain cities 421–J*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–K
Exemption of certain multiple dwellings 421–L
Exemption of capital improvements to residential buildings in certain towns 421–M
Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation 421–N
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–O
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–O*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421–P
Exemption of newly-constructed or converted rental multiple dwellings 421–P*2
Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units 421–PP
Exemption of newly converted or constructed fully income restricted rental multiple dwellings 421–Q
Exemption from taxation for capital improvements to residential buildings to reduce carbon emissions 422
Not-for-profit housing companies 423
Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract 424
Institute of arts and sciences 425
School tax relief (STAR) exemption 425–A
Abatement of county taxes in special assessing units 426
Opera houses 427
Performing arts buildings 428
Fraternal organizations 429
Real property used for professional major league sports 430
Interdenominational centers 432
Theatrical corporations created by act of congress 434
Academies of music 436
Officers of religious denominations 438
Trustees of a hospital, playground and library 440
Infant homes 442
Soldiers monument corporations 444
Historical societies 444–A
Historic property 446
Cemeteries 450
Agricultural societies 452
Veterans organizations 454
Indians 455
Exemption option 456
Municipal railroads 457
Exemption for first-time homebuyers of newly constructed homes 457–A
Exemption for eligible residential property transferred to a low-income household 458
Veterans 458–A
Veterans 458–B
Exemption for Cold War veterans 458–C
Improvements to property of severely injured members of the armed forces of the United States 458–D
Active service exemption 459
Persons who are physically disabled 459–A
Improvements to property made pursuant to the Americans with Disabilities Act of 1990 459–B
Physically disabled crime victims 459–C
Persons with disabilities and limited incomes 460
Clergy 462
Religious corporations 464
Incorporated associations of volunteer firefighters 465
Volunteer auxiliary police officers 466
Volunteer firefighters and fire companies in villages 466–A
Volunteer firefighters and volunteer ambulance workers 466–A*2
Volunteer firefighters and volunteer ambulance workers 466–B
Volunteer firefighters and volunteer ambulance workers 466–C
Volunteer firefighters and volunteer ambulance workers 466–C*2
Volunteer firefighters and volunteer ambulance workers 466–C*3
Volunteer firefighters and volunteer ambulance workers 466–C*4
Volunteer firefighters and volunteer ambulance workers 466–C*5
Volunteer firefighters and volunteer ambulance workers 466–C*6
Volunteer firefighters and volunteer ambulance workers 466–C*7
Volunteer firefighters and volunteer ambulance workers 466–D
Volunteer firefighters and volunteer ambulance workers 466–D*2
Volunteer firefighters and volunteer ambulance workers 466–D*3
Volunteer firefighters and volunteer ambulance workers 466–D*4
Volunteer firefighters and volunteer ambulance workers 466–E
Volunteer firefighters and volunteer ambulance workers 466–E*2
Volunteer firefighters and volunteer ambulance workers 466–E*3
Volunteer firefighters and volunteer ambulance workers 466–E*4
Volunteer firefighters and volunteer ambulance workers 466–F
Volunteer firefighters and volunteer ambulance workers 466–F*2
Volunteer firefighters and volunteer ambulance workers 466–F*3
Volunteer firefighters and volunteer ambulance workers 466–F*4
Volunteer firefighters and volunteer ambulance workers 466–F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty 466–G
Volunteer firefighters and volunteer ambulance workers 466–G*2
Volunteer firefighters and volunteer ambulance workers 466–H
Volunteer firefighters and volunteer ambulance workers 466–H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers 466–I
Volunteer firefighters and volunteer ambulance workers 466–J
Volunteer firefighters and volunteer ambulance workers 466–K
Volunteer firefighters and volunteer ambulance workers 466–L
Extension of benefits 466–M
Ocean rescue squad members in certain municipalities 466–N
Ocean rescue squad members 467
Persons sixty-five years of age or over 467–A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio... 467–B
Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities 467–C
Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen... 467–D
Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual 467–E
Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper... 467–F
Protective and safety devices tax abatement 467–G
Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob... 467–H
Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth... 467–I
Real property tax abatement 467–J
Exemption for certain residential properties located in certain counties 467–K
Senior citizen longtime resident exemption 467–K*2
Exemption for certain residential property required to participate in the federal flood insurance program 467–L
Rebate for owners of certain real property in the city of New York 467–M
Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more 467–N
Assessment relief for disasters 468
Fire patrol and salvage corps 469
Assessment exemption for living quarters for parent or grandparent 470
Exemption for improvements to real property meeting certification standards for green buildings 471
Surviving spouses of police officers killed in the line of duty 472
Pharmaceutical societies 474
Dental societies 476–A
Railroad passenger stations 477
Tax exemption for industrial waste treatment facilities 477–A
Tax exemption for air pollution control facilities 478
Tax exemption for off-street parking facilities providing underground shelters 479
Fallout shelter facilities 480
Forest and reforested lands 480–A
Taxation of forest land 481
Taxation of land used for agricultural production 482
Quarantined lands 483
Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands 483–A
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities 483–B
Historic barns 483–C
Temporary greenhouses 483–D
Farm or food processing labor camps or commissaries 483–E
Anaerobic digestion facilities 484
Urban redevelopment corporations and companies 485
Nuclear powered electric generating facilities 485–A
Residential-commercial urban exemption program 485–B
Business investment exemption 485–C
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons 485–D
Water-works corporations 485–E
Empire zone exemption 485–F
Banking development districts 485–G
Infrastructure exemption 485–H
Residential investment exemption 485–I
Residential investment exemption 485–I*2
Residential investment exemption 485–J
Residential property improvement exemption 485–J*2
Residential investment exemption 485–J*3
Residential investment exemption 485–J*4
Residential investment exemption 485–J*5
Residential investment exemption 485–K
Residential investment exemption 485–L
Residential property improvement 485–L*2
Residential investment exemption 485–M
Residential investment exemption 485–N
Residential-commercial exemption program 485–O
New residential property exemption 485–P
Economic transformation area exemption 485–Q
Residential investment exemption 485–R
Residential redevelopment inhibited property exemption 485–S
Residential reassessment exemption 485–S*2
Residential reassessment exemption 485–S*3
Mixed use exemption program for villages 485–T
Owner occupied residential property exemption program 485–U
Class one reassessment exemption 485–V
Residential revaluation exemption 485–V*2
Residential and mixed-use investment exemption 485–W
Newly constructed single-family and multi-family residential exemption 485–X
Affordable neighborhoods for New Yorkers tax incentive 485–Y
Vacant residential real property improvement exemption 486
Non-profit medical and dental indemnity, or hospital service corporations 486–A
Non-profit corporations operating as health maintenance organizations 487
Exemption from taxation for certain energy systems 487–A
Exemption from taxation of conservation improvements to certain residential premises 488
Retirement systems 488–A
Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy 489
Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards
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Verified:
Jan. 3, 2026

Last modified:
Dec. 26, 2025

§ 458-D. Active service exemption's source at nysenate​.gov

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