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Volume 2 - Opinions of Counsel SBEA No. 40

Opinions of Counsel index

Exemptions generally (filing of applications) - Real Property Tax Law, § 458; Village Law, § 4-402; 9 NYCCR 188.3:

New applications for veterans, exemption must be filed in the assessor’s office.

The applications and determinations for veterans’ exemptions must be retained in the office of the city, town or village clerk except that if the assessor maintains an office separate and apart from his home, then the applications must be filed in his office.

We have received an inquiry as to whether new applications for veterans’ exemptions must be filed in the office of the village clerk.

Section 458, subdivision 1 (1) of the Real Property Tax Law directs that the application for the veterans’ exemption shall be filed in the assessor’s office on or before taxable status date. In addition, however, section 188.3 of Title 9 of the Codes, Rules and Regulations of the State of New York requires that the application and determinations for a veteran’s exemption shall be filed in the office of the city, town or village clerk except that if the assessor maintains an office separate and apart from his home, then the application shall be filed in his office. Therefore, if a village assessor does not maintain an office separate and apart from his home, then veterans’ applications must be retained in the office of the village clerk.

Section 4-402 of the Village Law, relating to the duties of the village clerk, would appear to have no application to the filing of the records discussed herein.

October 3, 1972
Revised April 1, 1974

Updated: