🏛️New York · Tax Benefits

Alternative Veterans Property Tax Exemption

15% exemption on assessed value for wartime veterans (max $12,000 base, $8,000 combat, $40,000 disability — totals capped per municipality).

Available to any veteran

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About this benefit

Eligibility

Wartime veteran with honorable discharge who owns qualifying residential property in a municipality that has adopted this exemption. Open to veterans of all disability ratings. Gold Star parents and surviving spouses may also qualify.

Covers (each subject to its own statutory dollar cap):

- Base wartime: 15% of assessed value, capped at $12,000 (or $12,000 times the latest state equalization rate)

- Combat zone bonus: additional 10% (total 25%), capped at $8,000 (or equivalent equalized)

- Service-connected disability: additional reduction equal to one-half of the SC disability rating percentage applied to assessed value, capped at $40,000 (or equivalent equalized)

Each municipality may set its own maximum dollar caps within these limits.

Limitations

Municipality must have opted in. A veteran may only receive ONE of the three NY veterans property tax exemptions (Alternative 458-a, Cold War 458-b, OR Eligible Funds) — they are NOT combinable with each other.

How to apply

File Form RP-458-a with your local assessor by the taxable status date (typically March 1). Provide DD-214, proof of wartime service, and VA disability letter if applicable.

Verified against official source

Last checked 2026-04-30 against www.tax.ny.gov. Always confirm current rates and rules with the New York state agency before applying.

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