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Volume 2 - Opinions of Counsel SBEA No. 10

Opinions of Counsel index

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

In order to qualify for the additional exemption provided by subdivision 3 of section 458 of the Real Property Tax Law, the property must be occupied by the veteran as his residence. The additional exemption, not to exceed $17,500, is available only to seriously disabled veterans of World War I, World War II, the Korean War and the Vietnam War who have suffered service connected disabilities.

We have received an inquiry as to whether there are any exemptions from real property taxation available to a 100 percent disabled veteran, and, if so, the amount of exemption available, whether such exemption applies if the disability was not service connected, and whether there are residency requirements for any such exemption.

Subdivision 1 of section 458 of the Real Property Tax Law makes available to all veterans (disabled or nondisable4) an exemption not to exceed the sum of $5,000 provided that the property is owned by the veteran, his wife, his unremarried widow, his minor children or his dependent parents and provided further that such property was purchased with the proceeds of a pension, bonus, or insurance paid by the United States government or the State of New York (commonly called eligible funds).

Subdivision 3 of section 458 provides an additional exemption not to exceed the sum of $17,500 to certain seriously disabled veterans who have received pecuniary assistance from the United States government toward the acquisition of a suitable housing unit with special fixtures and movable facilities made necessary by the nature of the veteran’s disability. As indicated, this exemption is in addition to the ordinary veterans’ exemption.

In order to qualify for the additional exemption, the veteran must not only be seriously disabled, but the property owned by him must have been purchased with moneys which were paid by the United States government for the specific purpose of installing special fixtures or movable facilities which are required by the veteran by reason of the nature of his disability.

There is no residency requirement with regard to the ordinary veterans’ exemption, but in order to qualify for the additional exemption it is necessary that the property be occupied by the veteran as a residence.

In order to qualify for the additional exemption the disability must be service connected, and it is available only to seriously disabled veterans of World War I, World War II, the Korean War and the Vietnam War (i.e., it is not available to peacetime veterans).

April 3, 1972
Revised March 27, 1974

NOTE: Construes law prior to L.1987, c.733.

Updated: