Volume 2 - Opinions of Counsel SBEA No. 3
Veterans’ exemption (“on-the-farm training”) - Real Property Tax Law, § 458:
For purposes of the veterans’ exemption provided by section 458 of the Real Property Tax Law, moneys received by a veteran while participating in a “farm cooperative program” are eligible funds and should be treated in the same manner as other “on-the-job training” moneys.
Moneys received by a veteran for “on-the-farm training” should be treated the same as moneys received for “on-the-job training” for purposes of the veterans’ exemption provided by section 458 of the Real Property Tax Law.
If a veteran received an allowance while participating in a “farm cooperative program” consisting of an institutional agricultural course, such funds are treated in the same manner as other on-the-job training moneys. If the assessor has any doubts as to the source or type of allowance listed on the application, he should require the applicant to obtain a statement from the Veterans’ Administration as to the exact nature of the allowance and a citation of the law pursuant to which the allowance was granted.
May 11, 1972
