2023 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 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, (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, or (vi) who shall be considered to have been discharged or
released  from  active  military  service  of  the  United  States under
honorable conditions  if:  (1)  the  individual  served  in  the  active
military  service  of  the  United  States  for  the period of time such
individual was obligated to serve at the time of entry into service; (2)
the individual was not discharged or released from such service  at  the
time  of  completing  such  period  of  obligation due to an intervening
enlistment or reenlistment; (3) the individual would have been  eligible
for  a  discharge or release under conditions other than dishonorable at
such time except for such intervening enlistment  or  reenlistment;  and
(4)  the  individual served in the active military service of the United
States for a period of at least ten years, provided that such individual
meets 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.