Assessor Manuals, Exemption Administration: RPTL Section 458-c

Exemption Administration Manual—Part 1: Residential—Other than multiple dwellings

Section 4.01 - RPTL Section 458-c: Severely injured members of the Armed Forces

Exemption Code:

4118_

Year originally enacted:

2019

Related statutes:

RPTL §458, 458-a, 458-b

Summary:

To the extent allowed by local option, real property that is the primary residence of and that has been altered, installed, or improved for the purposes of removal of architectural barriers that challenge the mobility of  a member of the armed forces of the United States  who has a service connected disability due to combat  and who has been found fit to serve is partially exempt from increases in value due to the alterations, installations or improvements.  The exemption does not apply to ordinary maintenance or repairs.

Properties already receiving an exemption under the following RPTL sections are not eligible for exemption: 458, 458-a, 458-b, 459, or 459-c.

Ownership requirements:

The property must be owned by a severely injured member of the armed forces (Army, Navy, Air Force, Marines, Coast Guard, or Reserve Command) whose disability is service-connected and due to combat and who has been found fit to serve by the physical evaluation board of the member’s branch of service.

Property location requirements:

None

Property use requirements:

The property must be the primary residence of a severely injured member of the armed forces (Army, Navy, Air Force, Marines, Coast Guard, or Reserve Command) whose disability is service-connected and due to combat and who has been found fit to serve by the physical evaluation board of the member’s branch of service.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

The alterations, installations or improvements must be commenced after the date of the applicant’s disability due to combat and subsequent to the effective date of the local law or resolution adopting the exemption.

However, if the alterations, installations, or improvements were commenced prior to the effective date of the local law or resolution, they may receive an exemption according to the exemption schedule for the remainder of the authorized period as if they were commenced prior to the effective date of the local law or resolution, but are not eligible for any refunds of taxes paid prior to the effective date.

Local option

Yes. A county, city, town, village or school district may choose to allow the exemption through passage of a local law or, in the case of a school district, a resolution. 

In addition, a county, city, town, village or school district may choose to reduce the percentage of exemption allowed.

Furthermore, the county, city, town, village or school district may choose to restrict the exemption to certain forms of alterations, installations, or improvements.

Limitation on exemption

*If allowed by local option. See Local option above

**See Calculation of exemption below

Payments in lieu of taxes

None required.

Calculation of exemption

The amount of the exemption is a percentage of the increase in assessed value of the property due to the eligible alterations, installations, or improvements.

The amount of the exemption is calculated by using the following percentages of the increase in assessed value:

Special ad valorem levies and special assessments:

Special ad valorem levies are calculated in the same manner as general municipal and school district taxes above. 

No exemption from special assessments is allowed.

Filing requirements (owner or occupant of property)

RP-458-c, Application for Partial Tax Exemption for Improvements to Property of Severely Injured Members of the Armed Forces.

Exemption application forms

Form RP-458-c, Application for Partial Tax Exemption For Improvements to Property of Severely Injured Members of the Armed Forces.

Reporting requirements (assessor)

None. 

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