Babylon considers tax exemptions for military in combat zones, spouses of officers killed on duty

The Town of Babylon is proposing two new laws that would give property tax exemptions to spouses of police officers killed in the line of duty and active military members in combat zones.

The exemptions were written by the state and signed into law by Gov. Kathy Hochul on Dec. 19, Town Assessor Matt Cronin said, and towns were given the option to enact them. A public hearing on the property tax breaks will take place Feb. 11 at 3 p.m. at Town Hall in Lindenhurst.

The first proposed law states any property owned by a surviving spouse of a police officer killed in the line of duty and “constituting the primary residence of such surviving spouse” will be exempt “to the extent of 50% of the assessed valuation” of the property.

The second law being considered is for any property owned by an active military service member whose “military duty station is within New York State and who at any time during the taxable year performed active duty in a combat zone.”

A combat zone is defined as “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.” Military duty station is 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.”

That proposed tax break is for the “extent of 25% of the assessed value of such property.” However, the law states the exemption “shall not exceed $20,000.” Only those who are not already receiving a veteran exemption can qualify, Cronin said, although those with other types of exemptions would also be able to get the active-duty tax break.

Cronin explained to Newsday that with the high value of properties in the town, it is likely that most are “going to get capped at that $20,000.”

Those seeking the exemptions would have to apply with specific forms, which Cronin said the town would have online and at Town Hall should the measures pass by a town board vote at the Feb. 11 meeting. The forms must be submitted by March 1. Property owners would have to refile each year for the exemption, he said.

Cronin said he did not know how many properties in the town would qualify for the exemptions, but he believes it would probably only “be a handful.” Under the state statutes, the surviving-spouse exemption can also be adopted by towns, counties and school districts, Cronin said, while the active-duty exemption can only be adopted by the town and county.

Babylon offers a dozen other tax exemptions for properties, with those having a percentage base ranging from 5% to 50%, Cronin said.

Another exemption that Hochul signed in December, which would exempt permanently disabled veterans from paying town property taxes, is being prepared by the town and is expected to be voted on by the end of the month, Cronin said. That measure is also being considered by Brookhaven and Huntington towns.

By Denise M. Bonilla

denise.bonilla@newsday.comdenisebonilla

Denise Bonilla has worked at Newsday since 2003 and covers the Town of Babylon, including the villages of Lindenhurst and Amityville.