N.Y. Real Property Tax Law § 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, 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, 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.

11. In addition to any other exemption from taxation on real property

which may be allowed to veterans pursuant to the provisions of this

chapter, including subdivision three of section four hundred fifty-eight

of this title, 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

and such veteran has met at least one of the criteria set forth in

paragraph (a) of this subdivision and the criterion set forth in

paragraph (b) of this subdivision. To be eligible for such exemption, a

veteran:

(a)(i) must have been discharged or released from active military,

naval, space or air service, including army and air national guard

service performed pursuant to federal orders under title 10 of the

United States code, under honorable conditions; or

(ii) must have a qualifying condition, as defined in section one of

the veterans' services law, and must have received a discharge other

than bad conduct or dishonorable from such service; or

(iii) must be a discharged LGBT veteran, as defined in section one of

the veterans' services law, and must have received a discharge other

than bad conduct or dishonorable from such service; and

(b) 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.

(c) In no case shall the taxable assessed value of the property of a

qualifying veteran be reduced below zero. Nothing contained herein shall

be construed to require or authorize the discontinuance of any exemption

granted pursuant to subdivision three of section four hundred

fifty-eight of this title.

(d) Each county, city, town, village or school district that adopts a

local law or resolution for the exemption authorized by this subdivision

shall notify the department of veterans' services within thirty days of

such adoption; provided, however, that a failure to notify the

department of veterans' services within thirty days shall not render

such local law or resolution ineffective. The department of veterans'

services shall compile and maintain a publicly available record of each

such county, city, town, village or school district that has adopted

such exemption.