New York Disabled Veteran Property Tax Exemption (100% Rating)

The alternative veterans exemption has three parts that add together. A rating of 100 percent means the disability part is 50 percent of assessed value, but that part is still capped, so on a typical home the cap decides the amount, not the percentage. The 15 percent and 10 percent parts do not depend on the rating.

Every cap is the dollar figure times the latest state equalization rate for the assessing unit (or the class ratio in a special assessing unit), whichever is less; a rate above 100 counts as 100. If your assessment is at 100 percent of market value, the caps are the plain dollar figures. Worked example from the statute’s own numbers: assessed value $100,000, equalization rate 100, wartime service without combat, 100 percent rating: $12,000 + $40,000 = $52,000 of exempt assessed value.

• The disability part is the assessed value times fifty percent of the veteran's disability rating (a 100 percent rating is 50 percent of assessed value), and it shall not exceed $40,000 or $40,000 times the latest state equalization rate (or class ratio in a special assessing unit), whichever is less. It is added to the 15 percent and 10 percent parts.

  “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.”

• A county, city, town, village or school district may adopt a local law to reduce the maximums to $9,000 / $6,000 / $30,000 or $6,000 / $4,000 / $20,000, and the same subdivision lets it raise them in steps up to $45,000 / $30,000 / $150,000 (up to $75,000 / $50,000 / $250,000 for a high-appreciation municipality), so your amount may differ from the state maximums.

  “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.”

• The Department of Taxation and Finance’s assessor guide says the maximum amounts (the state figures or the local figures a municipality chose) must be multiplied by the latest final equalization rate or special equalization rate for the assessing unit, if the equalization rate is 100 or less, to get the maximum exemption for each assessment roll.

  “The maximum amounts must be multiplied by the latest final equalization rate or special equalization rate (if the equalization rate is 100 or less) for the assessing unit in order to arrive at the appropriate maximum exemption for each assessment roll.”

• If the final State equalization rate is 100 or greater, the chosen limit is the maximum, because the statute says to use the lesser of the chosen limit or the equalized limit.

  “If your final State equalization rate is 100 or greater, you do not have to go through this process because the statute says that you must use as the maximum amount the lesser of the chosen limit or the equalized limit.”

• In the guide’s Example B the town chose a first-level maximum of $6,000; with an equalization rate of 81.25 its maximum exemption for wartime service is $4,875, while the county and town chose different sets as the maximum limit.

  “The county and town have chosen different sets as the maximum limit. The latest final equalization rate for the town is 81.25.”

This one does not depend on the rating or on service during a period of war. It is for a seriously disabled veteran whose home is equipped with special facilities, or who is eligible for federal assistance to equip it. The Department of Taxation and Finance’s assessor manual says it applies without a local vote: its limits table lists the county, city, town, village and school district as Exempt, with no limit on the amount.

The manual describes the federal assistance as typically a Department of Veterans Affairs grant under what is now 38 U.S.C. 2101(a) for veterans with a permanent service-connected disability.

• The primary residence, including necessary land, of a seriously disabled veteran is wholly exempt from taxation, special ad valorem levies and special assessments, provided that the veteran is either eligible for or has received financial assistance from the United States Government to equip the residence with special facilities to accommodate the disability.

  “The primary residence (including necessary land) of a seriously disabled veteran is wholly exempt from taxation, special ad valorem levies, and special assessments, provided that the veteran is either eligible for or has received financial assistance from the United States Government to equip the residence with special facilities to accommodate the veteran's disability.”

• The same exemption is allowed for such a residence owned by the unremarried surviving spouse of such a veteran, and the surviving spouse may transfer it to a new primary residence.

  “The same exemption is allowed for such a residence owned by the unremarried surviving spouse of such a veteran.”

• The Governor’s approval message for Chapter 672 (the law behind 458-a(11)), printed in the ORPTS legislative summary, says the new local option exemption for seriously disabled veterans duplicated an existing mandatory provision, which is RPTL 458(3).

  “This bill created a local option tax exemption for seriously disabled veterans that duplicated an existing mandatory provision.”

This is a different exemption from the alternative veterans exemption and from 458(3). It is only available where your local government has chosen to offer it, and the veteran must also meet the other requirements of 458-a, including service during a period of war or an expeditionary medal. If your county, city, town, village or school district has not adopted it, the 458-a amounts above are what you get from that taxing unit (and 458(3) applies separately if you are eligible for adapted housing assistance).

The sources saved for this page do not say how the full exemption treats a surviving spouse; subdivision 11 is written about a seriously disabled veteran. Ask your assessor if you are a surviving spouse.

• A county, city, town, village or school district may adopt (it is not required to) a local law or resolution that fully exempts the primary residence of a seriously disabled veteran, provided that the veteran meets all other requirements of 458-a.

  “a county, city, town, village or school district may adopt a local law or resolution providing that the primary residence of any seriously disabled veteran shall be fully exempt from taxation and special district charges, assessments and special ad valorem levies, provided that such veteran meets all other requirements of this section”

• The veteran must be considered by the VA to be permanently and totally disabled as a result of military service, as evidenced by a VA letter, form or other document that specifically says so.

  “must be considered by the United States department of veterans affairs to be permanently and totally disabled as a result of military service, as evidenced by a letter, official form, or other document sent to such veteran from such department that specifically states such veteran is considered to be permanently and totally disabled as a result of such service.”

• The Department of Taxation and Finance says municipalities have the option to offer this new exemption for veterans with a permanent and total disability; if offered, it applies to assessment rolls based on taxable status dates on or after October 1, 2026.

  “Recent legislation allows municipalities the option to offer a new property tax exemption for eligible veterans who are considered by the Department of Veterans Affairs to have a permanent and total disability as a result of military service”

• The ORPTS summary of the 2025 legislation (written before the 2026 amendments) says the veteran must meet the eligibility requirements otherwise applicable to veterans under the Alternative Veterans Exemption, in line with the statute’s “provided that such veteran meets all other requirements of this section”.

  “The veteran must meet the eligibility requirements otherwise applicable to veterans under the Alternative Veterans Exemption (RPTL § 458-a).”

The veteran (or the veteran’s spouse or unremarried surviving spouse) must own the property, and it must be used exclusively for residential purposes and be the primary residence, unless the owner is away for medical reasons or institutionalization. Any part used for other purposes is taxed.

Service during a period of war includes the Persian Gulf conflict, which the statute dates from August 2, 1990, with no end date in the text read. Active service members who have reenlisted after their initial tours may generally be considered veterans for this purpose if they have been in service for at least 10 years, according to the Department of Taxation and Finance.

• A veteran served in the active military, naval, space or air service during a period of war, or received an armed forces, navy, marine corps or global war on terrorism expeditionary medal, and was discharged under honorable conditions (or has a qualifying condition as defined in the Veterans’ Services Law and a discharge other than bad conduct or dishonorable).

  “"Veteran" means a person (i) who served in the active military, naval, space, 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,”

School district taxes are covered only where the school district chooses. County, city, town and village taxes follow the statute and the local laws those governments adopt, and the Department of Taxation and Finance says municipalities may choose whether they offer these exemptions, so ask your assessor which of your tax bills the exemption reduces.

• The exemption applies to county, city, town, village and school district taxation if the governing body of the school district (or, in a city of one million or more, the local legislative body) adopts a resolution or local law providing it after public hearings.

  “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”

• Municipalities may choose whether they offer these exemptions, so ask your assessor or municipal clerk if any of them is available for your property.

  “Municipalities may choose whether they offer these exemptions. Ask your assessor or municipal clerk if any of these veterans exemptions are available for your property.”

• The Department of Taxation and Finance lists this limit under the alternative veterans exemption: it does not apply to special district charges (the 458-a(11) full exemption is different and covers them where adopted).

  “The exemption does not apply to special district charges.”

Apply to your local assessor on the form the Department of Taxation and Finance prescribes, with proof of service such as a DD-214 and your VA rating letter. The owners all sign. If your rating changes you refile; otherwise the exemption renews on its own.

• The exemption is not automatic: you must submit the initial application to your assessor. The deadline in most communities is March 1, so confirm the date with your assessor.

  “Obtaining a veterans exemption is not automatic – If you're an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1—please confirm the date with your assessor.”

• In a city with a population of one million or more, an application filed on or before the fifteenth day of March of the appropriate year is considered timely filed.

  “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.”

• The owner or owners shall not be required to refile each year, but applicants shall refile on or before the appropriate taxable status date if the percentage of disability percentage increases or decreases, and may refile if other changes affect the amount.

  “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.”

The statute treats the unremarried surviving spouse of a veteran as a qualified owner, and a veteran who is also the unremarried surviving spouse of a veteran may also receive any exemption the deceased spouse was entitled to. A person who served during a period of war and died in service of a service-connected disability is deemed to have had a 100 percent compensation rating. If the veteran dies and there is no unremarried surviving spouse, a dependent parent or child under 21 who inherits the primary residence may qualify. The rules around remarriage and title are in the statute; read subdivision 1(c) and (d) or ask your assessor.

• A qualified owner is a veteran, the spouse of a veteran or the unremarried surviving spouse of a veteran; a surviving spouse who remarries is not an unremarried surviving spouse.

  “"Qualified owner" means a veteran, the spouse of a veteran or the unremarried surviving spouse of a veteran.”