---
type: "Bill"
title: "Establishes the combat zone service exemption"
description: "Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2025-2026"
identifier: "S 8790"
citation: "New York S 8790 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jessica Scarcella-Spanton"]
version_count: 1
action_count: 11
vote_count: 3
first_action: "2026-01-08"
last_action: "2026-03-27"
source: "openstates"
source_identifier: "ocd-bill/4b655a82-2084-4e71-914c-801884676f51"
source_url: "http://www.nysenate.gov/legislation/bills/2025/S8790"
source_hash: "f89457db19922bc184a0e9e06b05d638326dffe2b1b9f5e90b17e71590a592c0"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 8790 (2025-2026) — Establishes the combat zone service exemption

Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S8790** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S8790&term=2025&Text=Y)

## Votes

- Assembly Vote — **142–0** (pass) · lower
- Floor Vote — **57–0** (pass) · upper
- Rules Vote — **20–0** (pass) · upper

## Sponsors

- Jessica Scarcella-Spanton — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-08** REFERRED TO RULES `referral-committee`
- **2026-01-12** ORDERED TO THIRD READING CAL.26
- **2026-01-20** PASSED SENATE `passage`
- **2026-01-20** DELIVERED TO ASSEMBLY
- **2026-01-20** REFERRED TO VETERANS' AFFAIRS `referral-committee`
- **2026-02-25** SUBSTITUTED FOR A9489
- **2026-02-25** ORDERED TO THIRD READING RULES CAL.87
- **2026-02-25** PASSED ASSEMBLY `passage`
- **2026-02-25** RETURNED TO SENATE
- **2026-03-20** DELIVERED TO GOVERNOR `executive-receipt`
- **2026-03-27** SIGNED CHAP.92 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4b655a82-2084-4e71-914c-801884676f51`. Confidence: reported (aggregated from official New York legislature records).