Veterans exemptions
New property tax exemption for veterans with a permanent and total disability
Recent legislation allows municipalities the option to offer a new property tax exemption for eligible veterans who are considered by the Department of Veterans Affairs to have a permanent and total disability as a result of military service (see RPTL 458-a(11) as enacted by L.2025, chap.672 and amended by L.2026 chaps.59 [Pt. EE] and 77). If offered, this exemption will apply to assessment rolls based on taxable status dates occurring on or after October 1, 2026.
There are four different property tax exemptions available to veterans (or certain members of their family) who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines, and Coast Guard.
In addition, a current member of the armed forces who recently served in a combat zone on active duty may qualify for the Combat zone service exemption.
Municipalities may choose whether they offer these exemptions. Ask your assessor or municipal clerk if any of these veterans exemptions are available for your property.
Obtaining a veterans exemption is not automatic – If you're an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1—please confirm the date with your assessor.
- Alternative veterans exemption
- Available only on residential property of a veteran who has served during a designated time of war, or a veteran who has received an expeditionary medal.
- Active service members who have reenlisted after completing their initial tours of duty may generally be considered veterans for this purpose if they have been in service for at least 10 years.
- Counties, cities, towns, villages, and school districts have the option to offer this exemption to qualified veterans.
- The exemption does not apply to special district charges.
- Authorized by Real Property Tax Law, section 458-a.
- Available only on residential property of a veteran who has served during a designated time of war, or a veteran who has received an expeditionary medal.
- Cold War veterans exemption
- Available only on residential property of a veteran who served during the Cold War period.
- Counties, cities, towns, villages, and school districts have the option to offer this exemption to qualified veterans.
- Authorized by Real Property Tax Law, section 458-b.
- Eligible funds exemption
- Provides a partial exemption from taxation.
- Applies to property that a veteran or certain other designated person purchases.
- Such owners must purchase the property with pension, bonus or insurance monies.
- The exemption does not apply to special district charges.
- Veterans with a permanent and total disability exemption
- Available only on the primary residence of a veteran who is considered by the Department of Veteran Affairs to be permanently and totally disabled as a result of military service.
- Counties, cities, towns, villages, and school districts have the option to offer this exemption to qualified veterans.
- Provides a full exemption from property taxes, special ad valorem levies, and special assessments.
- Authorized by Real Property Tax Law, section 458-a(11).
See Publication 1093, Veterans Exemption Questions & Answers – Partial Exemption from Property Taxes in New York State for more information (updates coming soon).