New York Laws
Title 2 - Private Property
458 - Veterans.

(1) Such property shall be assessed in the same manner as other real
property in the tax districts. On or before the appropriate taxable
status date, a verified application on a form prescribed or approved by
the commissioner for the exemption of such real property from taxation
may be filed in the appropriate assessor's office by or on behalf of the
owner thereof, which application must show the facts on which the
exemption is claimed, including the amount of eligible funds used in or
toward the purchase of such property.
(2) Except as provided in subdivision five of this section, no such
exemption on account of eligible funds paid on account of military or
naval services rendered by an individual shall be allowed in excess of
seven thousand five hundred dollars. For the purposes of this
subdivision any established exemption, or newly claimed exemption, or an
aggregate thereof, as the case may be, in excess of any multiple of
fifty dollars shall be regarded as being the nearest multiple of fifty
dollars and allowed in such amount. If the amount of such exemption has
no nearest multiple of fifty dollars, it shall be regarded as being the
next higher multiple of fifty dollars and allowed in such amount. The
mingling of such eligible funds with other funds or their retention by
the United States for insurance premiums shall not bar the granting of a
claim for such exemption.
(3) If the assessors are satisfied that the applicant is entitled to
any exemption, they shall make appropriate entries upon the
assessment-roll opposite the description of such property and subtract
the total amount of such exemption from the total amount assessed
pursuant to the provisions of paragraph one of this subdivision. Such
entries shall be made and continued in each assessment of the property
so long as it is exempt from taxation for any purpose. Such real
property, to the extent of the exemption entered by the assessors, shall
be exempt from state, county and general municipal taxation. The
governing body of a school district in which such property is located
or, in the case of a city with a population of one million or more, the
local legislative body, may, after public hearings, adopt a local law,
ordinance or resolution providing for an exemption for local school
purposes. The provisions herein, relating to the assessment and
exemption of property purchased with eligible funds apply and shall be
enforced in each municipal corporation authorized to levy taxes.
(4) If the application for exemption is not granted, the property
shall be subject to taxation for all purposes.
(5) Notwithstanding the provisions of this section or any other
provision of law, in any city with 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.
2. Real property purchased with moneys collected by popular
subscription in partial recognition of extraordinary services rendered
by any veteran of world war one, world war two, or of the hostilities

which commenced June twenty-seventh, nineteen hundred fifty, who (a) was
honorably discharged from such service, or (b) 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 (c) 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, and who sustained
permanent disability while on military duty, either total or partial,
and owned by the person who sustained such injuries, or by his or her
spouse or unremarried surviving spouse, or dependent father or mother,
is subject to taxation as herein provided. Such property shall be
assessed in the same manner as other real property in the tax district.
At the meeting of the assessors to hear complaints concerning the
assessments, a verified application for the exemption of such real
property from taxation may be presented to them by or on behalf of the
owner thereof, which application must show the facts on which the
exemption is claimed, including the amount of moneys so raised and used
in or toward the purchase of such property. No exemption on account of
any such gift shall be allowed in excess of five thousand dollars. The
application for exemption shall be presented and action thereon taken in
the manner provided by subdivision one of this section. If no
application for exemption be granted, the property shall be subject to
taxation for all purposes. The provisions herein, relating to the
assessment and exemption of property purchased with moneys raised by
popular subscription, apply and shall be enforced in each municipal
corporation authorized to levy taxes.
3. In addition to any exemption from taxation on real property which
may be allowed to veterans pursuant to the provisions of subdivisions
one and two of this section, the primary residence of any seriously
disabled veteran who is eligible for pecuniary assistance from the
United States government, or who has received pecuniary assistance from
the United States government and has applied such assistance toward the
acquisition or modification of a suitable housing unit with special
fixtures or movable facilities made necessary by the nature of the
veteran's disability, and the necessary land therefor, shall be fully
exempt from taxation and special district charges and assessments and
special ad valorem levies. The same exemption shall also be allowed on
such a housing unit owned by the unremarried surviving spouse of such
veteran, or by such veteran and spouse while occupying such premises as
a residence. The unremarried surviving spouse of such veteran may
transfer the exemption to any new housing unit to be used as his or her
primary residence. If an exemption has already been granted pursuant to
the provisions of subdivisions one and two of this section, application
for a further exemption as herein provided may be made and action taken
thereon in the same manner as set forth in subdivision one of this
section.
4. The definitions set forth in section one hundred two of this
chapter shall not apply to this section and the terms used in this
section shall have the same meaning as they had prior to the enactment
of this chapter.
4-a. For the purposes of this section, the term "military or naval
services" shall be deemed to also include service: (a) by a person 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; (b) service by a United States civilian employed by the
American Field Service who 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 (i) was discharged or
released therefrom under honorable conditions, or (ii) 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 (iii) 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 (c) service
by a United States civilian Flight Crew and Aviation Ground Support
Employee of Pan American World Airways or one of its subsidiaries or its
affiliates who 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 (i) was discharged or released therefrom under honorable conditions,
or (ii) 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 (iii) 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.
5. (a) Notwithstanding the limitation on the amount of exemption
prescribed in subdivision one or two of this section, upon adoption of a
local law by the governing board of a county, city, town, village,
school district or, in the case of a city with a population of one
million or more, the local legislative body, that levies taxes or for
which taxes are levied on an assessment roll, if the total assessed
value of the real property for which such exemption has been granted
increases or decreases as the result of a revaluation or update of
assessments, and a material change in level of assessment, as provided
in title two of article twelve of this chapter, is certified for the
assessment roll pursuant to the rules of the commissioner, the assessor
shall increase or decrease the amount of such exemption by multiplying
the amount of such exemption by the change in level of assessment
factor. If the assessor receives the certification after the completion,
verification and filing of the final assessment roll, the assessor shall
certify the amount of exemption as recomputed pursuant to this paragraph
to the local officers having custody and control of the roll, and such
local officers are hereby directed and authorized to enter the
recomputed exemption certified by the assessor on the roll.
(b) Notwithstanding the provisions of paragraph (b) of subdivision six
of this section, in municipalities granting exemptions pursuant to
section four hundred fifty-eight-a of this article, a local law adopted
pursuant to paragraph (a) of this subdivision may also authorize owners
of property who previously received an exemption pursuant to this

section, but who opted instead to receive exemption pursuant to section
four hundred fifty-eight-a, to again receive an exemption pursuant to
this section upon application by the owner within one year of the
adoption of such local law. Where such provision is included in the
local law, the assessor shall recompute all exemptions granted pursuant
to this section by multiplying the amount of each such exemption by the
cumulative change in level of assessment factor certified by the
commissioner measured from the assessment roll immediately preceding the
assessment roll on which exemptions were first granted pursuant to
section four hundred fifty-eight-a; provided, however, that if an
exemption pursuant to this section was initially granted to a parcel on
a later assessment roll, the cumulative change in level factor to be
used in recomputing that exemption shall be measured from the assessment
roll immediately preceding the assessment roll on which that exemption
was initially granted. No refunds or retroactive entitlements shall be
granted.
(c) Notwithstanding the provisions of subdivision four of this
section, terms used in this subdivision shall be subject to the
definitions of section one hundred two of this chapter. For special
assessing units, the change in level of assessment factor to be used for
purposes of this subdivision is the municipal-wide change in level of
assessment factor determined for the class in which the property subject
to exemption is included.
(d) (i) For the purposes of this paragraph (d), a "recompute
exemption" means the sum of the original exemption and any additional
eligible funds received multiplied by the change in level of assessment
from the assessment roll in the year the exemption was originally
granted.
(ii) An assessing unit which finally files a change in level of
assessment roll in or after the calendar year nineteen hundred
ninety-eight may, pursuant to local law, ordinance or resolution adopted
by the governing board of a county, city, town, village, school district
or, in the case of a city with a population of one million or more, the
local legislative body, that levies taxes or for which taxes are levied
on an assessment roll, grant to every veteran who is entitled to any
additional eligible funds a recompute exemption in lieu of the exemption
otherwise authorized by this subdivision. Such recompute exemption may
be granted on any change in level of assessment roll filed in or after
calendar year nineteen hundred ninety-eight. A local law adopted
pursuant to this paragraph shall not be subject to referendum.
6. (a) (i) Except as otherwise provided in subparagraph (ii) of this
paragraph, no new exemption may be granted pursuant to subdivision one
or former subdivision five of this section on an assessment roll based
upon a taxable status date occurring on or after March second, nineteen
hundred eighty-six, except for purposes of taxes levied by or on behalf
of a county, city, town or village that has enacted and has in effect a
local law as provided in paragraph (a) of subdivision four of section
four hundred fifty-eight-a of this title. Notwithstanding the foregoing,
the owner of real property receiving an exemption pursuant to
subdivision one or former subdivision five of this section prior to
March second, nineteen hundred eighty-six may continue to receive the
exemption on the property to which it is applicable.
(ii) In any city with a population of one million or more, no new
exemption may be granted pursuant to subdivision one or former
subdivision five of this section on an assessment roll based upon a
taxable status date occurring on or after January sixth, nineteen
hundred eighty-five, except for purposes of taxes levied by or on behalf
of such city that has enacted and has in effect a local law as provided

in subdivision four of section four hundred fifty-eight-a of this
chapter. Notwithstanding the foregoing provisions of this subparagraph,
the owner of real property receiving an exemption pursuant to
subdivision one or former subdivision five of this section prior to
January sixth, nineteen hundred eighty-five may continue to receive the
exemption on the property to which it is applicable.
(iii) Except as provided in paragraph (b) of former subdivision five
of this section, where such property is sold and moneys equalling or
exceeding the amount of eligible funds used in the purchase of the
parcel are received upon such sale, if such moneys are at any time
thereafter used to purchase another parcel, an exemption may be granted
as provided in subdivision one of this section provided the parcel is
otherwise eligible for such exemption.
(iv) The provisions of former subdivision five of this section as
referred to in this paragraph are the provisions originally enacted by
chapter one hundred thirty-four of the laws of nineteen hundred
seventy-nine and repealed by chapter four hundred ten of the laws of
nineteen hundred ninety-four.
(b) In lieu of receiving an exemption pursuant to this section, the
owner may apply for an exemption pursuant to section four hundred
fifty-eight-a or four hundred fifty-eight-b of this title. If an
exemption is granted pursuant to section four hundred fifty-eight-a, the
owner may not thereafter receive an exemption pursuant to this section,
unless the owner sells the property receiving exemption and uses the
proceeds of such sale to purchase property in a municipality that has
adopted and has in effect a local law as provided in subdivision four of
section four hundred fifty-eight-a of this title. In such event, the
owner may again receive exemption pursuant to subdivision one of this
section.
7. 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 subdivision
one, two or three of this section, were such person or persons the owner
or owners of such real property.
8. (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 apartment corporation may be exempt from taxation
pursuant to this section by a municipality in which such real property
is located only if the governing body of such municipality, after public
hearing, adopts a local law, ordinance or resolution providing therefor.
9. Notwithstanding the provisions of subdivision one of this section,
the governing body of any municipality may, after public hearing, adopt
a local law, ordinance or resolution providing 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 school
district, 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 which the
veteran, the spouse of the veteran or unremarried surviving spouse
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.
10. The commissioner shall develop in consultation with the director
of the New York state division 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 Causality 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
division of veterans' services and the office of real property tax
services.

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