Volume 1 - Opinions of Counsel SBEA No. 63
Veterans’ exemption (remarried widow) - Real Property Tax Law, § 458:
The remarried widow of a veteran is not entitled to a veterans’ exemption under section 458 of the Real Property Tax Law. She would not become eligible even if the second marriage were dissolved by a divorce decree.
Our opinion has been requested as to whether the remarried widow of a veteran is entitled to a veterans’ exemption upon the dissolution of her second marriage.
The veteran’s widow ceased to be a member of the exempt class upon her remarriage. Even if she becomes eligible for certain V.A. benefits upon the dissolution of the second marriage by a decree of divorce, she would not be reinstated as a member of the exempt class and would not be eligible for an exemption pursuant to section 458 of the Real Property Tax Law.
April 8, 1972
