§ 458 — Veterans

New York § 458

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 458. Veterans. The following property shall be exempt from taxation:\n1. All property exempt by law from execution, other than an exempt\nhomestead. But real property purchased with the proceeds of a pension,\nbonus or insurance, or dividends or refunds on such insurance, or\npayments received as prisoner of war compensation from the United States\ngovernment, heretofore or hereafter received, hereinafter referred to as\neligible funds, granted by the United States or by this state for\nmilitary or naval services, and owned by the person who rendered such\nservices, or by the spouse or unremarried surviving spouse, or dependent\nfather or mother, or the children under twenty-one years of age of such\nperson is subject to taxation as herein provided.\n (1) Such property shall be assessed in the same manner as other real\nproperty in the tax districts. On or before the appropriate taxable\nstatus date, a verified application on a form prescribed or approved by\nthe commissioner for the exemption of such real property from taxation\nmay be filed in the appropriate assessor's office by or on behalf of the\nowner thereof, which application must show the facts on which the\nexemption is claimed, including the amount of eligible funds used in or\ntoward the purchase of such property.\n (2) Except as provided in subdivision five of this section, no such\nexemption on account of eligible funds paid on account of military or\nnaval services rendered by an individual shall be allowed in excess of\nseven thousand five hundred dollars. For the purposes of this\nsubdivision any established exemption, or newly claimed exemption, or an\naggregate thereof, as the case may be, in excess of any multiple of\nfifty dollars shall be regarded as being the nearest multiple of fifty\ndollars and allowed in such amount. If the amount of such exemption has\nno nearest multiple of fifty dollars, it shall be regarded as being the\nnext higher multiple of fifty dollars and allowed in such amount. The\nmingling of such eligible funds with other funds or their retention by\nthe United States for insurance premiums shall not bar the granting of a\nclaim for such exemption.\n (3) If the assessors are satisfied that the applicant is entitled to\nany exemption, they shall make appropriate entries upon the\nassessment-roll opposite the description of such property and subtract\nthe total amount of such exemption from the total amount assessed\npursuant to the provisions of paragraph one of this subdivision. Such\nentries shall be made and continued in each assessment of the property\nso long as it is exempt from taxation for any purpose. Such real\nproperty, to the extent of the exemption entered by the assessors, shall\nbe exempt from state, county and general municipal taxation. The\ngoverning body of a school district in which such property is located\nor, in the case of a city with a population of one million or more, the\nlocal legislative body, may, after public hearings, adopt a local law,\nordinance or resolution providing for an exemption for local school\npurposes. The provisions herein, relating to the assessment and\nexemption of property purchased with eligible funds apply and shall be\nenforced in each municipal corporation authorized to levy taxes.\n (4) If the application for exemption is not granted, the property\nshall be subject to taxation for all purposes.\n (5) Notwithstanding the provisions of this section or any other\nprovision of law, in any city with a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n 2. Real property purchased with moneys collected by popular\nsubscription in partial recognition of extraordinary services rendered\nby any veteran of world war one, world war two, or of the hostilities\nwhich commenced June twenty-seventh, nineteen hundred fifty, who (a) was\nhonorably discharged from such service, or (b) has a qualifying\ncondition, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service, or (c) is a discharged LGBT veteran, as defined in section\none of the veterans' services law, and has received a discharge other\nthan bad conduct or dishonorable from such service, and who sustained\npermanent disability while on military duty, either total or partial,\nand owned by the person who sustained such injuries, or by his or her\nspouse or unremarried surviving spouse, or dependent father or mother,\nis subject to taxation as herein provided. Such property shall be\nassessed in the same manner as other real property in the tax district.\nAt the meeting of the assessors to hear complaints concerning the\nassessments, a verified application for the exemption of such real\nproperty from taxation may be presented to them by or on behalf of the\nowner thereof, which application must show the facts on which the\nexemption is claimed, including the amount of moneys so raised and used\nin or toward the purchase of such property. No exemption on account of\nany such gift shall be allowed in excess of five thousand dollars. The\napplication for exemption shall be presented and action thereon taken in\nthe manner provided by subdivision one of this section. If no\napplication for exemption be granted, the property shall be subject to\ntaxation for all purposes. The provisions herein, relating to the\nassessment and exemption of property purchased with moneys raised by\npopular subscription, apply and shall be enforced in each municipal\ncorporation authorized to levy taxes.\n 3. In addition to any exemption from taxation on real property which\nmay be allowed to veterans pursuant to the provisions of subdivisions\none and two of this section, the primary residence of any seriously\ndisabled veteran who is eligible for pecuniary assistance from the\nUnited States government, or who has received pecuniary assistance from\nthe United States government and has applied such assistance toward the\nacquisition or modification of a suitable housing unit with special\nfixtures or movable facilities made necessary by the nature of the\nveteran's disability, and the necessary land therefor, shall be fully\nexempt from taxation and special district charges and assessments and\nspecial ad valorem levies. The same exemption shall also be allowed on\nsuch a housing unit owned by the unremarried surviving spouse of such\nveteran, or by such veteran and spouse while occupying such premises as\na residence. The unremarried surviving spouse of such veteran may\ntransfer the exemption to any new housing unit to be used as his or her\nprimary residence. If an exemption has already been granted pursuant to\nthe provisions of subdivisions one and two of this section, application\nfor a further exemption as herein provided may be made and action taken\nthereon in the same manner as set forth in subdivision one of this\nsection.\n 4. The definitions set forth in section one hundred two of this\nchapter shall not apply to this section and the terms used in this\nsection shall have the same meaning as they had prior to the enactment\nof this chapter.\n 4-a. For the purposes of this section, the term "military or naval\nservices" shall be deemed to also include service: (a) by a person who\nwas employed by the War Shipping Administration or Office of Defense\nTransportation or their agents as a merchant seaman documented by the\nUnited States Coast Guard or Department of Commerce, or as a civil\nservant employed by the United States Army Transport Service (later\nredesignated as the United States Army Transportation Corps, Water\nDivision) or the Naval Transportation Service; and who served\nsatisfactorily as a crew member during the period of armed conflict,\nDecember seventh, nineteen hundred forty-one, to August fifteenth,\nnineteen hundred forty-five, aboard merchant vessels in oceangoing,\ni.e., foreign, intercoastal, or coastwise service as such terms are\ndefined under federal law (46 USCA 10301 & 10501) and further to include\n"near foreign" voyages between the United States and Canada, Mexico, or\nthe West Indies via ocean routes, or public vessels in oceangoing\nservice or foreign waters and who has received a Certificate of Release\nor Discharge from Active Duty and a discharge certificate, or an\nHonorable Service Certificate/Report of Casualty, from the department of\ndefense; (b) service by a United States civilian employed by the\nAmerican Field Service who served overseas under United States Armies\nand United States Army Groups in world war II during the period of armed\nconflict, December seventh, nineteen hundred forty-one through May\neighth, nineteen hundred forty-five, and who (i) was discharged or\nreleased therefrom under honorable conditions, or (ii) has a qualifying\ncondition, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service, or (iii) is a discharged LGBT veteran, as defined in\nsection one of the veterans' services law, and has received a discharge\nother than bad conduct or dishonorable from such service; or (c) service\nby a United States civilian Flight Crew and Aviation Ground Support\nEmployee of Pan American World Airways or one of its subsidiaries or its\naffiliates who served overseas as a result of Pan American's contract\nwith Air Transport Command or Naval Air Transport Service during the\nperiod of armed conflict, December fourteenth, nineteen hundred\nforty-one through August fourteenth, nineteen hundred forty-five, and\nwho (i) was discharged or released therefrom under honorable conditions,\nor (ii) has a qualifying condition, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service, or (iii) is a discharged LGBT\nveteran, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service.\n 5. (a) Notwithstanding the limitation on the amount of exemption\nprescribed in subdivision one or two of this section, upon adoption of a\nlocal law by the governing board of a county, city, town, village,\nschool district or, in the case of a city with a population of one\nmillion or more, the local legislative body, that levies taxes or for\nwhich taxes are levied on an assessment roll, if the total assessed\nvalue of the real property for which such exemption has been granted\nincreases or decreases as the result of a revaluation or update of\nassessments, and a material change in level of assessment, as provided\nin title two of article twelve of this chapter, is certified for the\nassessment roll pursuant to the rules of the commissioner, the assessor\nshall increase or decrease the amount of such exemption by multiplying\nthe amount of such exemption by the change in level of assessment\nfactor. If the assessor receives the certification after the completion,\nverification and filing of the final assessment roll, the assessor shall\ncertify the amount of exemption as recomputed pursuant to this paragraph\nto the local officers having custody and control of the roll, and such\nlocal officers are hereby directed and authorized to enter the\nrecomputed exemption certified by the assessor on the roll.\n (b) Notwithstanding the provisions of paragraph (b) of subdivision six\nof this section, in municipalities granting exemptions pursuant to\nsection four hundred fifty-eight-a of this article, a local law adopted\npursuant to paragraph (a) of this subdivision may also authorize owners\nof property who previously received an exemption pursuant to this\nsection, but who opted instead to receive exemption pursuant to section\nfour hundred fifty-eight-a, to again receive an exemption pursuant to\nthis section upon application by the owner within one year of the\nadoption of such local law. Where such provision is included in the\nlocal law, the assessor shall recompute all exemptions granted pursuant\nto this section by multiplying the amount of each such exemption by the\ncumulative change in level of assessment factor certified by the\ncommissioner measured from the assessment roll immediately preceding the\nassessment roll on which exemptions were first granted pursuant to\nsection four hundred fifty-eight-a; provided, however, that if an\nexemption pursuant to this section was initially granted to a parcel on\na later assessment roll, the cumulative change in level factor to be\nused in recomputing that exemption shall be measured from the assessment\nroll immediately preceding the assessment roll on which that exemption\nwas initially granted. No refunds or retroactive entitlements shall be\ngranted.\n (c) Notwithstanding the provisions of subdivision four of this\nsection, terms used in this subdivision shall be subject to the\ndefinitions of section one hundred two of this chapter. For special\nassessing units, the change in level of assessment factor to be used for\npurposes of this subdivision is the municipal-wide change in level of\nassessment factor determined for the class in which the property subject\nto exemption is included.\n (d) (i) For the purposes of this paragraph (d), a "recompute\nexemption" means the sum of the original exemption and any additional\neligible funds received multiplied by the change in level of assessment\nfrom the assessment roll in the year the exemption was originally\ngranted.\n (ii) An assessing unit which finally files a change in level of\nassessment roll in or after the calendar year nineteen hundred\nninety-eight may, pursuant to local law, ordinance or resolution adopted\nby the governing board of a county, city, town, village, school district\nor, in the case of a city with a population of one million or more, the\nlocal legislative body, that levies taxes or for which taxes are levied\non an assessment roll, grant to every veteran who is entitled to any\nadditional eligible funds a recompute exemption in lieu of the exemption\notherwise authorized by this subdivision. Such recompute exemption may\nbe granted on any change in level of assessment roll filed in or after\ncalendar year nineteen hundred ninety-eight. A local law adopted\npursuant to this paragraph shall not be subject to referendum.\n 6. (a) (i) Except as otherwise provided in subparagraph (ii) of this\nparagraph, no new exemption may be granted pursuant to subdivision one\nor former subdivision five of this section on an assessment roll based\nupon a taxable status date occurring on or after March second, nineteen\nhundred eighty-six, except for purposes of taxes levied by or on behalf\nof a county, city, town or village that has enacted and has in effect a\nlocal law as provided in paragraph (a) of subdivision four of section\nfour hundred fifty-eight-a of this title. Notwithstanding the foregoing,\nthe owner of real property receiving an exemption pursuant to\nsubdivision one or former subdivision five of this section prior to\nMarch second, nineteen hundred eighty-six may continue to receive the\nexemption on the property to which it is applicable.\n (ii) In any city with a population of one million or more, no new\nexemption may be granted pursuant to subdivision one or former\nsubdivision five of this section on an assessment roll based upon a\ntaxable status date occurring on or after January sixth, nineteen\nhundred eighty-five, except for purposes of taxes levied by or on behalf\nof such city that has enacted and has in effect a local law as provided\nin subdivision four of section four hundred fifty-eight-a of this\nchapter. Notwithstanding the foregoing provisions of this subparagraph,\nthe owner of real property receiving an exemption pursuant to\nsubdivision one or former subdivision five of this section prior to\nJanuary sixth, nineteen hundred eighty-five may continue to receive the\nexemption on the property to which it is applicable.\n (iii) Except as provided in paragraph (b) of former subdivision five\nof this section, where such property is sold and moneys equalling or\nexceeding the amount of eligible funds used in the purchase of the\nparcel are received upon such sale, if such moneys are at any time\nthereafter used to purchase another parcel, an exemption may be granted\nas provided in subdivision one of this section provided the parcel is\notherwise eligible for such exemption.\n (iv) The provisions of former subdivision five of this section as\nreferred to in this paragraph are the provisions originally enacted by\nchapter one hundred thirty-four of the laws of nineteen hundred\nseventy-nine and repealed by chapter four hundred ten of the laws of\nnineteen hundred ninety-four.\n (b) In lieu of receiving an exemption pursuant to this section, the\nowner may apply for an exemption pursuant to section four hundred\nfifty-eight-a or four hundred fifty-eight-b of this title. If an\nexemption is granted pursuant to section four hundred fifty-eight-a, the\nowner may not thereafter receive an exemption pursuant to this section,\nunless the owner sells the property receiving exemption and uses the\nproceeds of such sale to purchase property in a municipality that has\nadopted and has in effect a local law as provided in subdivision four of\nsection four hundred fifty-eight-a of this title. In such event, the\nowner may again receive exemption pursuant to subdivision one of this\nsection.\n 7. Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to any real property held in\ntrust solely for the benefit of a person or persons who would otherwise\nbe eligible for a real property tax exemption, pursuant to subdivision\none, two or three of this section, were such person or persons the owner\nor owners of such real property.\n 8. (a) For the purposes of this section, title to that portion of real\nproperty owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides and which is represented\nby his share or shares of stock in such corporation as determined by its\nor their proportional relationship to the total outstanding stock of the\ncorporation, including that owned by the corporation, shall be deemed to\nbe vested in such tenant-stockholder.\n (b) Provided that all other eligibility criteria of this section are\nmet, that proportion of the assessment of such real property owned by a\ncooperative apartment corporation determined by the relationship of such\nreal property vested in such tenant-stockholder to such real property\nowned by such cooperative apartment corporation in which such\ntenant-stockholder resides shall be subject to exemption from taxation\npursuant to this section and any exemption so granted shall be credited\nby the appropriate taxing authority against the assessed valuation of\nsuch real property; the reduction in real property taxes realized\nthereby shall be credited by the cooperative apartment corporation\nagainst the amount of such taxes otherwise payable by or chargeable to\nsuch tenant-stockholder.\n (c) Notwithstanding paragraph (b) of this subdivision, a\ntenant-stockholder who resides in a dwelling that is subject to the\nprovisions of either article two, four, five or eleven of the private\nhousing finance law shall not be eligible for an exemption pursuant to\nthis section.\n (d) Notwithstanding paragraph (b) of this subdivision, real property\nowned by a cooperative apartment corporation may be exempt from taxation\npursuant to this section by a municipality in which such real property\nis located only if the governing body of such municipality, after public\nhearing, adopts a local law, ordinance or resolution providing therefor.\n 9. Notwithstanding the provisions of subdivision one of this section,\nthe governing body of any municipality may, after public hearing, adopt\na local law, ordinance or resolution providing where a veteran, the\nspouse of the veteran or unremarried surviving spouse already receiving\nan exemption pursuant to this section sells the property receiving the\nexemption and purchases property within the same county or school\ndistrict, or in the case of a city having a population of one million or\nmore persons, within the same city, the assessor shall transfer and\nprorate, for the remainder of the fiscal year, the exemption which the\nveteran, the spouse of the veteran or unremarried surviving spouse\nreceived. The prorated exemption shall be based upon the date the\nveteran, the spouse of the veteran or unremarried surviving spouse\nobtains title to the new property and shall be calculated by multiplying\nthe tax rate or rates for each municipal corporation which levied taxes,\nor for which taxes were levied, on the appropriate tax roll used for the\nfiscal year or years during which the transfer occurred times the\npreviously granted exempt amount times the fraction of each fiscal year\nor years remaining subsequent to the transfer of title. Nothing in this\nsection shall be construed to remove the requirement that any such\nveteran, the spouse of the veteran or unremarried surviving spouse\ntransferring an exemption pursuant to this subdivision shall reapply for\nthe exemption authorized pursuant to this section on or before the\nfollowing taxable status date, in the event such veteran, the spouse of\nthe veteran or unremarried surviving spouse wishes to receive the\nexemption in future fiscal years.\n 10. The commissioner shall develop in consultation with the director\nof the New York state division of veterans' services a listing of\ndocuments to be used to establish eligibility under this section,\nincluding but not limited to a certificate of release or discharge from\nactive duty also known as a DD-214 form or an Honorable Service\nCertificate/Report of Causality from the department of defense. Such\ninformation shall be made available to each county, city, town or\nvillage assessor's office, or congressional chartered veterans service\nofficers who request such information. The listing of acceptable\nmilitary records shall be made available on the internet websites of the\ndivision of veterans' services and the office of real property tax\nservices.\n