New York Laws
Title 2 - Private Property
458-A - Veterans; Alternative Exemption.

(a) "Period of war" means the Spanish-American war; the Mexican border
period; World War I; World War II; the hostilities, known as the Korean
war, which commenced June twenty-seventh, nineteen hundred fifty and
terminated on January thirty-first, nineteen hundred fifty-five; the
hostilities, known as the Vietnam war, which commenced November first,
nineteen hundred fifty-five and terminated on May seventh, nineteen
hundred seventy-five; and the hostilities, known as the Persian Gulf
conflict, which commenced August second, nineteen hundred ninety.
(b) "Service connected" means, with respect to disability or death,
that such disability was incurred or aggravated, or that the death
resulted from a disability incurred or aggravated, in line of duty in
the active military, naval or air service.
(c) "Qualified owner" means a veteran, the spouse of a veteran or the
unremarried surviving spouse of a veteran. Where property is owned by
more than one qualified owner, the exemption to which each is entitled
may be combined. Where a veteran is also the unremarried surviving
spouse of a veteran, such person may also receive any exemption to which
the deceased spouse was entitled.
(d) "Qualifying residential real property" means property owned by a
qualified owner which is used exclusively for residential purposes;
provided however, that in the event any portion of such property is not
so used exclusively for residential purposes but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this
section. Such property must be the primary residence of the veteran or
unremarried surviving spouse of the veteran, unless the veteran or
unremarried surviving spouse is absent from the property due to medical
reasons or institutionalization. In the event the veteran dies and there
is no unremarried surviving spouse, "qualifying residential real
property" shall mean the primary residence owned by a qualified owner
prior to death, provided that the title to the property becomes vested
in the dependent father or mother or dependent child or children under
twenty-one years of age of a veteran by virtue of devise by or descent
from the deceased qualified owner, provided that the property is the
primary residence of one or all of the devisees.
(e) "Veteran" means a person (i) who served in the active military,
naval, or air service during a period of war, or who was a recipient of
the armed forces expeditionary medal, navy expeditionary medal, marine
corps expeditionary medal, or global war on terrorism expeditionary
medal, and who (1) was discharged or released therefrom under honorable
conditions, or (2) has a qualifying condition, as defined in section one
of the veterans' services law, and has received a discharge other than
bad conduct or dishonorable from such service, or (3) is a discharged
LGBT veteran, as defined in section one of the veterans' services law,
and has received a discharge other than bad conduct or dishonorable from
such service, (ii) who was employed by the War Shipping Administration
or Office of Defense Transportation or their agents as a merchant seaman
documented by the United States Coast Guard or Department of Commerce,
or as a civil servant employed by the United States Army Transport
Service (later redesignated as the United States Army Transportation
Corps, Water Division) or the Naval Transportation Service; and who
served satisfactorily as a crew member during the period of armed
conflict, December seventh, nineteen hundred forty-one, to August
fifteenth, nineteen hundred forty-five, aboard merchant vessels in
oceangoing, i.e., foreign, intercoastal, or coastwise service as such

terms are defined under federal law (46 USCA 10301 & 10501) and further
to include "near foreign" voyages between the United States and Canada,
Mexico, or the West Indies via ocean routes, or public vessels in
oceangoing service or foreign waters and who has received a Certificate
of Release or Discharge from Active Duty and a discharge certificate, or
an Honorable Service Certificate/Report of Casualty, from the department
of defense, (iii) who served as a United States civilian employed by the
American Field Service and served overseas under United States Armies
and United States Army Groups in world war II during the period of armed
conflict, December seventh, nineteen hundred forty-one through May
eighth, nineteen hundred forty-five, and who (1) was discharged or
released therefrom under honorable conditions, or (2) has a qualifying
condition, as defined in section one of the veterans' services law, and
has received a discharge other than bad conduct or dishonorable from
such service, or (3) is a discharged LGBT veteran, as defined in section
one of the veterans' services law, and has received a discharge other
than bad conduct or dishonorable from such service, (iv) who served as a
United States civilian Flight Crew and Aviation Ground Support Employee
of Pan American World Airways or one of its subsidiaries or its
affiliates and served overseas as a result of Pan American's contract
with Air Transport Command or Naval Air Transport Service during the
period of armed conflict, December fourteenth, nineteen hundred
forty-one through August fourteenth, nineteen hundred forty-five, and
who (1) was discharged or released therefrom under honorable conditions,
or (2) has a qualifying condition, as defined in section one of the
veterans' services law, and has received a discharge other than bad
conduct or dishonorable from such service, or (3) is a discharged LGBT
veteran, as defined in section one of the veterans' services law, and
has received a discharge other than bad conduct or dishonorable from
such service, or (v) notwithstanding any other provision of law to the
contrary, who are members of the reserve components of the armed forces
of the United States who (1) received an honorable discharge or release
therefrom under honorable conditions, or (2) has a qualifying condition,
as defined in section one of the veterans' services law, and has
received a discharge other than bad conduct or dishonorable from such
service, or (3) is a discharged LGBT veteran, as defined in section one
of the veterans' services law, and has received a discharge other than
bad conduct or dishonorable from such service, but are still members of
the reserve components of the armed forces of the United States provided
that such members meet all other qualifications under the provisions of
this section.
(f) "Latest state equalization rate" means the latest final state
equalization rate or special equalization rate established by the
commissioner pursuant to article twelve of this chapter. The
commissioner shall establish a special equalization rate if it finds
that there has been a material change in the level of assessment since
the establishment of the latest state equalization rate, but in no event
shall such special equalization rate exceed one hundred. In the event
that the state equalization rate exceeds one hundred, then the state
equalization rate shall be one hundred for the purposes of this section.
Where a special equalization rate is established for purposes of this
section, the assessor is directed and authorized to recompute the
alternative veterans exemption on the assessment roll by applying such
special equalization rate instead of the latest state equalization rate
applied in the previous year and to make the appropriate corrections on
the assessment roll, notwithstanding the fact that such assessor may
receive the special equalization rate after the completion, verification
and filing of such final assessment roll. In the event that the assessor

does not have custody of the roll when such recomputation is
accomplished, the assessor shall certify such recomputation to the local
officers having custody and control of such roll, and such local
officers are hereby directed and authorized to enter the recomputed
alternative veterans exemption certified by the assessor on such roll.
(g) "Latest class ratio" means the latest final class ratio
established by the commissioner pursuant to title one of article twelve
of this chapter for use in a special assessing unit as defined in
section eighteen hundred one of this chapter.
2. (a) Qualifying residential real property shall be exempt from
taxation to the extent of fifteen percent of the assessed value of such
property; provided, however, that such exemption shall not exceed twelve
thousand dollars or the product of twelve thousand dollars multiplied by
the latest state equalization rate for the assessing unit, or in the
case of a special assessing unit, the latest class ratio, whichever is
less.
(b) In addition to the exemption provided by paragraph (a) of this
subdivision, where the veteran served in a combat theatre or combat zone
of operations, as documented by the award of a United States campaign
ribbon or service medal, or the armed forces expeditionary medal, navy
expeditionary medal, marine corps expeditionary medal, or global war on
terrorism expeditionary medal, qualifying residential real property also
shall be exempt from taxation to the extent of ten percent of the
assessed value of such property; provided, however, that such exemption
shall not exceed eight thousand dollars or the product of eight 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.
(c) In addition to the exemptions provided by paragraphs (a) and (b)
of this subdivision, where the veteran received a compensation rating
from the United States veteran's administration or from the United
States department of defense because of a service connected disability,
qualifying residential real property shall be exempt from taxation to
the extent of the product of the assessed value of such property
multiplied by fifty percent of the veteran's disability rating;
provided, however, that such exemption shall not exceed forty thousand
dollars or the product of forty thousand dollars multiplied by the
latest state equalization rate for the assessing unit, or in the case of
a special assessing unit, the latest class ratio, whichever is less. For
purposes of this paragraph, where a person who served in the active
military, naval or air service during a period of war died in service of
a service connected disability, such person shall be deemed to have been
assigned a compensation rating of one hundred percent.
(d) Limitations.
(i) The exemption from taxation provided by this
subdivision shall be applicable to county, city, town, village and
school district taxation if the governing body of the school district in
which the property is located, or in the case of a city with a
population of one million or more, the local legislative body, after
public hearings, adopts a resolution, or in the case of a city with a
population of one million or more, a local law, providing such
exemption, the procedure for such hearing and resolution or local law
shall be conducted separately from the procedure for any hearing and
local law or resolution conducted pursuant to subparagraph (ii) of this
paragraph, paragraph (b) of subdivision four, paragraph (d) of
subdivision six and paragraph (b) of subdivision seven of this section.
(ii) Each county, city, town, village or school district may adopt a
local law to reduce the maximum exemption allowable in paragraphs (a),
(b) and (c) of this subdivision to nine thousand dollars, six thousand

dollars and thirty thousand dollars, respectively, or six thousand
dollars, four thousand dollars and twenty thousand dollars,
respectively. Each county, city, town, village or school district is
also authorized to adopt a local law to increase the maximum exemption
allowable in paragraphs (a), (b) and (c) of this subdivision to fifteen
thousand dollars, ten thousand dollars and fifty thousand dollars,
respectively; eighteen thousand dollars, twelve thousand dollars and
sixty thousand dollars, respectively; twenty-one thousand dollars,
fourteen thousand dollars, and seventy thousand dollars, respectively;
twenty-four thousand dollars, sixteen thousand dollars, and eighty
thousand dollars, respectively; twenty-seven thousand dollars, eighteen
thousand dollars, and ninety thousand dollars, respectively; thirty
thousand dollars, twenty thousand dollars, and one hundred thousand
dollars, respectively; thirty-three thousand dollars, twenty-two
thousand dollars, and one hundred ten thousand dollars, respectively;
thirty-six thousand dollars, twenty-four thousand dollars, and one
hundred twenty thousand dollars, respectively; thirty-nine thousand
dollars, twenty-six thousand dollars, and one hundred thirty thousand
dollars, respectively; forty-two thousand dollars, twenty-eight thousand
dollars, and one hundred forty thousand dollars, respectively; and
forty-five thousand dollars, thirty thousand dollars and one hundred
fifty thousand dollars, respectively. In addition, a county, city, town,
village or school district which is a "high-appreciation municipality"
as defined in this subparagraph is authorized to adopt a local law to
increase the maximum exemption allowable in paragraphs (a), (b) and (c)
of this subdivision to thirty-nine thousand dollars, twenty-six thousand
dollars, and one hundred thirty thousand dollars, respectively;
forty-two thousand dollars, twenty-eight thousand dollars, and one
hundred forty thousand dollars, respectively; forty-five thousand
dollars, thirty thousand dollars and one hundred fifty thousand dollars,
respectively; forty-eight thousand dollars, thirty-two thousand dollars
and one hundred sixty thousand dollars, respectively; fifty-one thousand
dollars, thirty-four thousand dollars and one hundred seventy thousand
dollars, respectively; fifty-four thousand dollars, thirty-six thousand
dollars and one hundred eighty thousand dollars, respectively;
fifty-seven thousand dollars, thirty-eight thousand dollars and one
hundred ninety thousand dollars, respectively; sixty thousand dollars,
forty thousand dollars and two hundred thousand dollars, respectively;
sixty-three thousand dollars, forty-two thousand dollars and two hundred
ten thousand dollars, respectively; sixty-six thousand dollars,
forty-four thousand dollars and two hundred twenty thousand dollars,
respectively; sixty-nine thousand dollars, forty-six thousand dollars
and two hundred thirty thousand dollars, respectively; seventy-two
thousand dollars, forty-eight thousand dollars and two hundred forty
thousand dollars, respectively; seventy-five thousand dollars, fifty
thousand dollars and two hundred fifty thousand dollars, respectively.
For purposes of this subparagraph, a "high-appreciation municipality"
means: (A) a special assessing unit that is a city, (B) a county for
which the commissioner has established a sales price differential factor
for purposes of the STAR exemption authorized by section four hundred
twenty-five of this title in three consecutive years, and (C) a city,
town, village or school district which is wholly or partly located
within such a county.
3. Application for exemption must be made by the owner, or all of the
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
on or before the appropriate taxable status date. The exemption shall
continue in full force and effect for all appropriate subsequent tax

years and the owner or owners of the property shall not be required to
refile each year. Applicants shall be required to refile on or before
the appropriate taxable status date if the percentage of disability
percentage increases or decreases or may refile if other changes have
occurred which affect qualification for an increased or decreased amount
of exemption. Any applicant convicted of making any willful false
statement in the application for such exemption shall be subject to the
penalties prescribed in the penal law.
3-a. Notwithstanding the provisions of this section or any other
provision 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 if they are filed on or before the fifteenth
day of March of the appropriate year.
4. (a) Notwithstanding the foregoing provisions of this section, no
later than ninety days before the taxable status date next occurring on
or after the thirty-first day of December nineteen hundred eighty-four,
the governing board of any county, city, town or village may adopt a
local law to provide that no exemption shall be granted pursuant to this
section for the purposes of taxes levied for such county, city, town or
village. For the purposes of a county which is not an assessing unit,
the taxable status date next occurring on or after December
thirty-first, nineteen hundred eighty-four shall mean the first such
taxable status date of any city or town within such county upon the
assessment roll of which the county levies taxes. A local law adopted
pursuant to this paragraph may be repealed by the governing board of the
applicable county, city, town or village. Such repeal must occur at
least ninety days prior to the taxable status date of such county, city,
town or village.
(b) Notwithstanding any other provision of law to the contrary, no
later than ninety days before the taxable status date next occurring on
or after the thirty-first day of December, two thousand thirteen, the
governing body of a school district may repeal a resolution adopted
pursuant to subparagraph (i) of paragraph (d) of subdivision two of this
section providing the exemption from taxation pursuant to this section
for the purposes of taxes levied by such school district. Nothing
contained in this paragraph shall be construed to preclude the governing
body of a school district from subsequently adopting a resolution
granting such exemption pursuant to this section.
5. Notwithstanding any other provision of law to the contrary, the
provisions of this section shall apply to any real property held in
trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption, pursuant to this section,
were such person or persons the owner or owners of such real property.
6. (a) For the purposes of this section, title to that portion of real
property owned by a cooperative apartment corporation in which a
tenant-stockholder of such corporation resides and which is represented
by his share or shares of stock in such corporation as determined by its
or their proportional relationship to the total outstanding stock of the
corporation, including that owned by the corporation, shall be deemed to
be vested in such tenant-stockholder.
(b) Provided that all other eligibility criteria of this section are
met, that proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such real property
owned by such cooperative apartment corporation in which such
tenant-stockholder resides shall be subject to exemption from taxation
pursuant to this section and any exemption so granted shall be credited
by the appropriate taxing authority against the assessed valuation of

such real property; the reduction in real property taxes realized
thereby shall be credited by the cooperative apartment corporation
against the amount of such taxes otherwise payable by or chargeable to
such tenant-stockholder.
(c) Notwithstanding paragraph (b) of this subdivision, a
tenant-stockholder who resides in a dwelling that is subject to the
provisions of either article two, four, five or eleven of the private
housing finance law shall not be eligible for an exemption pursuant to
this section.
(d) Notwithstanding paragraph (b) of this subdivision, real property
owned by a cooperative corporation may be exempt from taxation pursuant
to this section by a municipality in which such property is located only
if the governing body of such municipality, after public hearing, adopts
a local law, ordinance or resolution providing therefor.
7. (a) As used in this subdivision, "Gold Star Parent" shall mean the
parent of a child who died in the line of duty while serving in the
United States armed forces during a period of war.
(b) A county, city, town, village or school district may adopt a local
law to include a Gold Star Parent within the definition of "qualified
owner", as provided in paragraph (c) of subdivision one of this section,
and to include property owned by a Gold Star Parent within the
definition of "qualifying residential real property" as provided in
paragraph (d) of subdivision one of this section, provided that such
property shall be the primary residence of the Gold Star Parent.
(c) The additional exemption provided for in paragraph (c) of
subdivision two of this section shall not apply to real property owned
by a Gold Star Parent.
8. Notwithstanding the provisions of paragraph (c) of subdivision one
of this section and subdivision three of this section, the governing
body of any municipality may, after public hearing, adopt a local law,
ordinance or resolution providing that where a veteran, the spouse of
the veteran or unremarried surviving spouse already receiving an
exemption pursuant to this section sells the property receiving the
exemption and purchases property within the same county, or in the case
of a city having a population of one million or more persons, within the
same city, the assessor shall transfer and prorate, for the remainder of
the fiscal year, the exemption received. The prorated exemption shall be
based upon the date the veteran, the spouse of the veteran or
unremarried surviving spouse obtains title to the new property and shall
be calculated by multiplying the tax rate or rates for each municipal
corporation which levied taxes, or for which taxes were levied, on the
appropriate tax roll used for the fiscal year or years during which the
transfer occurred times the previously granted exempt amount times the
fraction of each fiscal year or years remaining subsequent to the
transfer of title. Nothing in this section shall be construed to remove
the requirement that any such veteran, the spouse of the veteran or
unremarried surviving spouse transferring an exemption pursuant to this
subdivision shall reapply for the exemption authorized pursuant to this
section on or before the following taxable status date, in the event
such veteran, the spouse of the veteran or unremarried surviving spouse
wishes to receive the exemption in future fiscal years.
9. The commissioner shall develop in consultation with the
commissioner of the New York state department of veterans' services a
listing of documents to be used to establish eligibility under this
section, including but not limited to a certificate of release or
discharge from active duty also known as a DD-214 form or an Honorable
Service Certificate/Report of Casualty from the department of defense.
Such information shall be made available to each county, city, town or

village assessor's office, or congressional chartered veterans service
officers who request such information. The listing of acceptable
military records shall be made available on the internet websites of the
department of veterans' services and the office of real property tax
services.
10. A county, city, town, village or school district may adopt a local
law or resolution to include those military personnel who served in the
Reserve component of the United States Armed Forces that were deemed on
active duty under Executive Order 11519 signed March twenty-third,
nineteen hundred seventy, 35 Federal Register 5003, dated March
twenty-fourth, nineteen hundred seventy and later designated by the
United States Department of Defense as Operation Graphic Hand, if such
member (1) was discharged or released therefrom under honorable
conditions, or (2) has a qualifying condition, as defined in section one
of the veterans' services law, and has received a discharge other than
bad conduct or dishonorable from such service, or (3) is a discharged
LGBT veteran, as defined in section one of the veterans' services law,
and has received a discharge other than bad conduct or dishonorable from
such service, provided that such veteran meets all other qualifications
of this section.

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