NY Real Prop Tax L § 458 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 458 - Veterans.

§ 458. Veterans. The following property shall be exempt from taxation: 1.  All  property  exempt  by  law  from execution, other than an exempt homestead. But real property purchased with the proceeds of  a  pension, bonus  or  insurance,  or  dividends  or  refunds  on such insurance, or payments received as prisoner of war compensation from the United States government, heretofore or hereafter received, hereinafter referred to as eligible funds, granted by the  United  States  or  by  this  state  for military  or  naval  services, and owned by the person who rendered such services, or by the spouse or unremarried surviving spouse, or dependent father or mother, or the children under twenty-one years of age of  such person is subject to taxation as herein provided.  (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 three hundred fifty of the executive 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 three hundred fifty of the executive 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 three hundred fifty of the executive 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  three  hundred  fifty  of the executive 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  three  hundred  fifty  of the executive 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 three hundred fifty of the executive 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.