Alternative veterans exemption and veterans with a permanent and total disability exemption

Alternative veterans exemption overview

Municipalities may offer the alternative veterans exemption on a property if it is owned by a veteran (or certain members of their family) and it is their primary residence. See Eligibility requirements to learn whether you’re eligible.

Municipalities also have the option to provide this exemption to cooperative apartments.

Benefits include:

• 15% reduction in assessed value to veterans who served during a time of war (Note: Career members of the armed forces who meet certain qualifications may be considered to be veterans for purposes of this exemption)
• additional 10% reduction in assessed value to veterans serving in combat zones (includes recipients of expeditionary medals)
• additional reduction in assessed value to veterans who incur service-connected disabilities, equal to one-half of their service-connected disability ratings (regardless of whether such veterans served in combat zones)
• percentage-level benefits are subject to maximum dollar limits set by each taxing jurisdiction

How to apply

To apply:

1. Complete Form RP- 458-a, Application for Alternative Veterans and Veterans with a Permanent and Total Disability Exemptions from Real Property Taxation. (For instructions, see Form RP-458-a-I, Instructions for Form RP-458-a Application for Alternative Veterans and Veterans with a Permanent and Total Disability Exemptions from Real Property Taxation.)
2. File the form with your municipal assessor.

Required documentation

If you have been discharged or released from the armed forces, you must attach to your application either:

1. proof that you were discharged or released from service under honorable conditions (usually Form DD-214; see the complete listing of Acceptable Military Records for Veterans Property Tax Exemption); or
2. a letter you received from the New York State Department of Veterans' Services (DVS) stating that you now meet the character of discharge criteria for all of the benefits and services listed in the Restoration of Honor Act.

If you qualify as a career member of the armed forces, you must provide proof such as reenlistment documents or a written statement from your military chain of command verifying that you fulfilled your entire contracted term of service and reenlisted, and that you have served for at least ten years.

You must also provide proof of the times and places served in active duty, if not already included on the documentation described above.

Submit U.S. Department of Veterans Affairs documents for service-connected disability rating to receive disability benefits portion of exemption.

If you need copies of service records or other information, you can contact the following as to how you should proceed:

• your local office of the New York State Department of Veterans’ Services 
• your County Veterans' Service Agency, or
• the National Personnel Records Center, 9700 Page Boulevard, St. Louis, MO 63132

If you are a veteran or next of kin to a deceased veteran, visit www.archives.gov/research_room/vetrecs to order a copy of military records. All others must file federal Form 180, Request pertaining to Military Records.

You may also contact your local office of the New York State Division of Veterans' Services or your County Veterans' Service Agency for assistance.

You only need to apply once

There is no time limit on the duration of the exemption - once you file, you will continue to receive the exemption in future years.

If you move or your veterans service-connected disability rating changes, you will need to re-file Form RP- 458-a, Application for Alternative Veterans and Veterans with a Permanent and Total Disability Exemptions from Real Property Taxation.

Application deadline

In most communities, the deadline for submitting exemption applications is March 1. However, the dates vary. Confirm it with your local assessor, and village assessor if applicable. Exemption application deadlines and contact information may be listed on your locality’s or county’s website, if they have one. You can also find contact information for your assessor in our Municipal Data Portal.

Veterans with a permanent and total disability exemption

Municipalities and school districts may offer a full exemption from property taxes, special ad valorem levies, and special assessments on the primary residence of a veteran who has a permanent and total disability as a result of military service. 

A veteran may qualify for the exemption if:

• The veteran’s permanent and total disability is documented by a letter, official form, or other document sent to the veteran by the United States Department of Veterans Affairs. 
  • The documentation must specifically state the veteran is considered to be permanently and totally disabled as a result of their service.
• The veteran meets all eligibility requirements of the alternative veterans exemption.
• The veteran’s discharge or release from active military, naval, space, or air service (including army and air national guard service pursuant to federal orders under title 10 of the United States code) was honorable, unless the requirements of the Restoration of Honor Act (L.2019, c.490) have been met. 

How to apply

To apply:

1. Complete Form RP- 458-a, Application for Alternative Veterans and Veterans with a Permanent and Total Disability Exemptions from Real Property Taxation. For instructions, see Form RP-458-a-I, Instructions for Form RP-458-a Application for Alternative Veterans and Veterans with a Permanent and Total Disability Exemptions from Real Property Taxation.
2. File the form with your municipal assessor.

You only need to apply once

There is no time limit on the duration of the exemption - once you file, you will continue to receive the exemption in future years.

Application deadline

In most communities, the deadline for submitting exemption applications is March 1. However, the dates vary. Confirm it with your local assessor, and village assessor if applicable. Exemption application deadlines and contact information may be listed on your locality’s or county’s website, if they have one. You can also find contact information for your assessor in our Municipal Data Portal.