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Please Note: The annual deadline for all exemption application filings is March 1st. After that deadline has passed, we begin accepting applications for the following year’s assessment roll in July. |
The Alternative Veterans’ Exemption provides a property tax exemption of 15% of assessed value for veterans who served during wartime and an additional 10% to those who served in a combat zone. The law also provides an additional exemption for disabled veterans equal to one-half of their service-connected disability rating.
The exemption is subject to dollar limits and only applies to the primary residence of the veteran. The application form for the exemption is available in our office or it can be downloaded here. Applications must be filed with our office by our taxable status date – March 1st.
Ownership
The legal title to the property must be in the name of the veteran or the spouse of the veteran or both, or the unremarried surviving spouse of the veteran.
Eligibility
The exemption is available to veterans who served on active duty in the U.S. armed services during:
- The Persian Gulf Conflict (on or after August 2, 1990)
- The Vietnam War (November 1, 1955-May 7, 1975)
- Korean War (June 27, 1950-January 31, 1955)
- World War II (December 7, 1941-December 31, 1946)
The dates of the Korean and Vietnam Wars and the Persian Gulf Conflict are prescribed in the State law, while the dates of the other wars are derived from Federal law. Also eligible for the exemption are certain individuals who served during World War II in the U.S. Merchant Marine. 2023 Legislation expanded eligibility to career military service members who remain active if they reenlisted after completing a tour of duty, would have been eligible for a non-dishonorable discharge or release if they had not reenlisted, and have served for at least 10 years. Veterans who do not meet the eligibility requirements listed above may be eligible for the Cold War Veterans’ Exemption.
Information To Prove Eligibility
The veteran must also provide his or her discharge or release from the U.S. Armed Forces under honorable conditions or a letter from the NYS Division of Veterans’ Services (DVS) stating that the veteran now meets the character of discharge criteria for all of the benefits and services listed in the Restoration of Honor Act. Form DD-214, which you should have received upon separation from the service, contains some of the information our office needs to determine your eligibility. Other written documentation also may help to prove eligibility, such as a copy of discharge orders, VA documentation for disability rating, etc. Proof of residency must also be submitted with the application.
The documents submitted must verify that the veteran’s service was during a period of war or that the veteran received an Armed Forces expeditionary medal, a Navy expeditionary medal, a Marine Corps expeditionary medal, or a Global War on Terrorism expeditionary medal. If the veteran seeks the additional exemption(s) available under the law, proof must be provided to show service in a combat zone and/or a service-connected disability.