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Veteran's Exemption

Information about Veterans Exemptions

There are two different property tax exemptions available to veterans 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. Unfortunately, NYS does not recognize those that have served in the National Guard.

Ownership Requirements

  • legal title to residential property must be in the name of the veteran, spouse of a veteran, or the unremarried surviving spouse of a veteran
  • the taxing jurisdiction may opt to allow the exemption in instances where title to residential property is in the name of a Gold Star Parent (defined as the parent of a child who died in the line of duty while serving in the U. S. Armed Forces during a time of war)
  • legal title may also be in the name of a veteran, spouse of the veteran, unremarried spouse of a veteran or Gold Star Parent whenever such a person is a life tenant of the property; if title transfers to a trust, such a person becomes a trustee or beneficiary of such trust
  • under certain circumstances, this exemption applies where title is in the name of the dependent parent of the veteran or his or her child who is under 21 years of age
  • where property ownership is in the name of two or more qualified owners, the assessor combines the exemption benefits of each qualified owner on that parcel

Residency Requirements

  • exemption is only available for residential properties; if a portion of the property is in non-residential use, the exemption can't apply to this portion
  • property eligible for this exemption must be the primary residence of the veteran, the unremarried surviving spouse of a veteran, or Gold Star Parent, unless that person is absent from the property for medical reasons or is in an institution
  • if a veteran or other eligible owner moves to a new residence within a taxing jurisdiction, the veteran must file a new form RP-458-a with the assessor on or before the next succeeding taxable status date
  • if the qualifying veteran is deceased, the exemption may continue on the eligible property if the title to the property is in the name of the veteran's unremarried surviving spouse, and continues to use the property as the primary residence
  • If the veteran is also the unremarried surviving spouse of a veteran, he or she may also receive any exemption benefit to which the deceased spouse was entitled
  • If both husband and wife are deceased, the exemption can continue on the property if the veteran's dependent mother, father, child, or children under 21 have legally received the property and use it as their primary residence

You can only receive one of the two exemptions listed below. 

Alternative Veterans Exemption

Available only on residential property of a veteran who has served during a designated time of war, or who has received an expeditionary medal.

The Time of Service Requirements for the Alternative Veterans Exemption are:
Persian Gulf conflict(8/2/90 - present)
Vietnam War(11/1/55 - 5/7/75)
Korean War(6/27/50 - 1/31/55)
World War II(12/7/41 - 12/31/46)
 
Veterans who received an Armed Forces Expeditionary Medal, a Navy, Marine Corps, or Global War on Terrorism Expeditionary Medal (not Service Medal) may also qualify
  • World War II in the U.S. Merchant Marine
  • a civilian capacity during world War II in either of the following capacities:
  • American Field Service under U. S. Armies and the U.S. Army Groups
  • As a flight crew and aviation ground support employee of Pan American Airlines' contract with the Air Transport Command

Authorized by Real Property Tax Law, section 458-a.

Cold War Veterans Exemption

Available only on residential property of a veteran who served during the Cold War period.

The Time of Service Requirements for the Cold War Exemption is:
September 2, 1945 through December 26, 1991
 

Authorized by Real Property Tax Law, section 458-b.

Instructions for Veteran's Forms

Obtaining a veterans exemption is not automatic – If you're an eligible veteran, you must submit the initial exemption application form to your assessor. 

Please provide a copy of your DD-214 and any disability rating letter if applicable, along with the application form for each Veteran owner. In the event you have had a Veterans Exemption on a property elsewhere in New York State, please ask the Assessor of that municipality to forward a letter stating you no longer have the exemption on that property.

All owners must sign the application and return it by taxable status date (March 1) of the year in order to receive the exemption of the roll year the exemption is to be received. For example, a Veterans Exemption application received by March 1, 2023 would apply to the property tax bill for January 2024.

Return in person or by mail to:  AnneMarie Zarelli, Assessor, Town of Halfmoon, 2 Halfmoon Town Plaza, Halfmoon, NY 12065.

RP458 - Alternative Veteran Exemption Form
RP458 INS - Alternative Veteran Exemption Form Instructions


RP458-B - Cold War Veteran's Exemption
RP458-B INS - Cold War Exemption Form Instructions

 

Veteran's Exemption Q&A