N.Y. Real Property Tax Law § 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.