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Volume 2 - Opinions of Counsel SBEA No. 9

Opinions of Counsel index

Veterans’ exemption (seriously disabled veteran) (scope of exemption) - Real Property Tax Law, § 458(3):

The State Board and the Department of Audit and Control are in agreement that the additional exemption authorized by subdivision 3 of section 458 is applicable to school district taxes.

On March 30, 1955 the State Board issued an opinion that the additional exemption from real property taxation provided in subdivision 3 of section 458 of the Real Property Tax Law is applicable to school taxes as well as to other general municipal taxes.

          The State Board and the State Comptroller concur in the opinion that the exemption provided in subdivision 3 of section 458 is applicable to school taxes (See, 27 Op. State Compt. 57).

If an assessor denies an application for such additional exemption with reference to school taxes, the sole remedy available to the applicant would be to file a complaint on grievance day and, if necessary, to commence a proceeding pursuant to Article 7 of the Real Property Tax Law.

March 16, 1972

Updated: