§ 458-d. Combat zone service exemption. 1. For the purposes of this\nsection:\n (a) "active duty" shall have the same meaning as such term is used in\nsection 101 of title 10 of the United States code.\n (b) "armed forces" shall have the same meaning as such term is used in\nsection 101 of title 10 of the United States code and shall also include\nthe army and air national guard of the United States and New York naval\nmilitia.\n (c) "combat zone" shall mean areas designated by an executive order\nfrom the President of the United States in which the United States armed\nforces are engaging or have engaged in combat.\n (d) "qualified owner" means a member of the armed forces who, at any\ntime during the calendar year immediately preceding the applicable\ntaxable status date, served on active duty in a combat zone, as\ndocumented by a copy of such member's military orders or a certified\nletter from such member's commanding officer. Provided, however, that an\nowner who is receiving an exemption under section four hundred\nfifty-eight, four hundred fifty-eight-a or four hundred fifty-eight-b of\nthis title on a given assessment roll shall not be eligible for an\nexemption under this section on the same assessment roll.\n (e) "qualifying residential real property" means property owned by a\nqualified owner that is used exclusively for residential purposes and is\nthe primary residence of the qualified owner; provided, however, that in\nthe event that any portion of such property is not used exclusively for\nresidential purposes, but is used for other purposes, such portion shall\nbe subject to taxation and only the remaining portion used exclusively\nfor residential purposes shall be subject to the exemption provided by\nthis section.\n (f) "latest state equalization rate" means the latest final\nequalization rate established by the state board pursuant to article\ntwelve of this chapter.\n (g) "latest class ratio" means the latest final class ratio\nestablished by the state board pursuant to title one of article twelve\nof this chapter for use in a special assessing unit as defined in\nsection eighteen hundred one of this chapter.\n 2. The governing body of any county, city, town or village may adopt a\nlocal law or resolution to provide a qualified owner an exemption from\ntaxation on qualifying residential real property up to twenty-five\npercent of the assessed value of such property, provided, that such\nexemption shall not exceed twenty thousand dollars or the product of\ntwenty thousand dollars multiplied by the latest state equalization rate\nfor the assessing unit, or in the case of a special assessing unit, the\nclass ratio, whichever is less. Such local law or resolution shall\nestablish a maximum exemption percentage or maximum exempt dollar amount\nnot to exceed the levels specified in this subdivision.\n 3. The exemption from taxation provided by this section shall be\napplicable to any county, city, town, or village, but shall not be\napplicable to taxes levied for school purposes.\n 4. Application for such exemption shall be filed with the assessor or\nother agency, department, or office designated by the municipality on or\nbefore the taxable status date on a form as prescribed by the\ncommissioner. The owner or owners of the property shall be required to\nrefile each year in order to continue receiving the exemption. Any\napplicant convicted of willfully making any false statement in the\napplication for such exemption shall be subject to the penalties\nprescribed in the penal law.\n 5. In a city having a population of one million or more, applications\nfor the exemption authorized pursuant to this section shall be\nconsidered timely filed if they are on or before the fifteenth day of\nMarch of the appropriate year.\n 6. A local law or resolution adopted pursuant to this section may be\nrepealed by the governing body of the applicable county, city, town, or\nvillage. Such repeal shall occur at least
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