Peter Savage, Broome County Wreaths Across America Coordinator, notified TiersNews about Disabled Veterans new property tax exemption for veterans designated by the Veterans Administration as 100% disabled AND unable to work due to military service. Every New York resident who qualifies should apply. Those veterans who qualify will receive a 100% exemption on all Town, County, and School District property taxes on their primary residence. This exemption is mandated by New York State and cannot be modified or expanded by local municipalities.
Eligibility Requirements:
This exemption does not apply to all veterans who are designated as 100% disabled, only those who meet the following requirements:
- Disability & Employment Status (All four are required):
- Permanently and totally disabled as a result of military service.
- Rated 100% disabled by the U.S. Department of Veterans Affairs (VA).
- Rated individually unemployable by the VA.
- Eligible for, or has already received, a VA Specially Adapted Housing (SAH) grant used to acquire or modify a housing unit with special features necessitated by the disability.
- Discharge Status (One required):
- Discharged or released under honorable conditions
- A qualifying condition (per Veterans' Services Law § 1) with a discharge other than bad conduct or dishonorable.
- A discharged LGBT veteran (per Veterans' Services Law § 1) with a discharge other than bad conduct or dishonorable.
- Property Requirement:
- The property must be the veteran’s primary residence (consistent with § 458-a).
- The 100% exemption applies specifically to the primary residence and the necessary land that includes the specially adapted features necessitated by the disability.
Roll-out Timeline:
- School District Taxes: Effective beginning in the 2027-2028 school year.
- Town and County Taxes: Effective beginning in 2028.
Application:
Applications are available at your local Assessor’s Office and must be submitted by March 1, 2027.
Required Documentation:
When submitting your application, provide an official letter from the Veterans Administration explicitly stating that you are:
- Permanently and totally disabled as a result of military service.
- Rated 100% disabled by the U.S. Department of Veterans Affairs (VA).
- Rated individually unemployable by the VA.
- Are eligible for, or have already received, a VA Specially Adapted Housing (SAH) grant used to acquire or modify a housing unit with special features necessitated by the disability.
Contact your local Assessor to inquire if you qualify for this exemption. Application deadline March 31, 2027.