2023 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 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.