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

§  458-a.  Veterans;  alternative  exemption.  1.  The following terms whenever used or referred to in this section shall  have  the  following meanings unless a different meaning clearly appears in the context:  (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 three  hundred  fifty of the executive 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 three hundred fifty of the executive 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 three hundred fifty of the  executive  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 three hundred fifty of the executive 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 three hundred fifty of the executive 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 three hundred fifty of the executive 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 three hundred fifty of the  executive  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 three  hundred  fifty of the executive 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 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.   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 three  hundred  fifty of the executive 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 three hundred fifty of the executive 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.