Instructions For Form Rp-458-A Application For Alternative Veterans Exemption From Real Property Taxation

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RP-458-a-I
Department of Taxation and Finance
Office of Real Property Tax Services
Instructions for Form RP-458-a
(1/16)
Application for Alternative Veterans
Exemption from Real Property Taxation
General information
The municipal choices of maximum exemptions generally
available are:
New York State (NYS) Real Property Tax Law
section 458-a provides a limited exemption from real
Wartime
Combat
Disability
property taxes for real property owned by persons who
Zone
rendered military service to the United States, provided
such property meets the requirements set forth in the law.
6,000
4,000
20,000
Reduced
The task of administering this law lies primarily with local
maximums
9,000
6,000
30,000
assessors who are required to pass upon each application
for exemption.
Basic
12,000
8,000
40,000
maximums
These instructions are intended to assist applicants in
Increased
the completion of Form RP-458-a (also available on
15,000
10,000
50,000
maximums
our Web site at ), and to discuss issues
18,000
12,000
60,000
concerning the Alternative Veterans’ Exemption. Technical
21,000
14,000
70,000
discussion has been avoided so that the material will have
24,000
16,000
80,000
the widest possible usefulness. Veterans should address
27,000
18,000
90,000
their inquiries to their local office of the NYS Division of
30,000
20,000
100,000
Veterans’ Affairs or their County Veterans’ Service Agency.
33,000
22,000
110,000
NYS Real Property Tax Law section 458-a provides an
36,000
24,000
120,000
alternative exemption from real property taxation for
39,000
26,000
130,000
qualified residential real property owned by veterans
42,000
28,000
140,000
of defined periods of war, veterans who received
45,000
30,000
150,000
expeditionary medals, or certain members of their family
based on a percentage of assessed value. The alternative
In high appreciation municipalities (defined below) the
exemption is applicable to general municipal and school
governing board may adopt still higher limits of:
district taxes, but not to special ad valorem levies or
special assessments.
Wartime
Combat
Disability
Each county, city, town, and village was originally given
Zone
the option of deciding whether to grant the alternative
39,000
26,000
130,000
exemption. If the decision was made initially not to grant
42,000
28,000
140,000
the Alternative Veterans’ Exemption, the local legislative
45,000
30,000
150,000
body may change that decision. In addition, school
48,000
32,000
160,000
districts are now authorized to allow the exemption, by
resolution after public hearings. You should check with
51,000
34,000
170,000
your assessor to determine whether the exemption is
54,000
36,000
180,000
available for your property.
57,000
38,000
190,000
60,000
40,000
200,000
A qualified residential parcel receives an exemption equal
63,000
42,000
210,000
to 15% of its assessed value. Where the veteran can
66,000
44,000
220,000
document service in a combat theater or combat zone,
the property receives an additional exemption equal to
69,000
46,000
230,000
10% of its assessed value. Where a veteran has received
72,000
48,000
240,000
a service-connected disability rating from the Veterans’
75,000
50,000
250,000
Administration or the U.S. Department of Defense, there
is an additional exemption which is equal to one-half of
A high-appreciation municipality means: (1) New York
the disability rating, multiplied by the assessed value of
City, (2) a county for which the Office of Real Property
the property. Each of these is subject to maximum limits
Tax Services (ORPTS) has established a sales price
set by the municipality.
differential factor for purposes of the school tax relief
(STAR) exemption (Real Property Tax Law section 425)
for three consecutive years, or (3) a city, town, village, or
school district which is wholly or partly located within such
a county. ORPTS maintains a list of such counties on its
website (at: /pit/property/star/diff.htm).
You should check with your assessor to determine the
maximum exemption limits in the municipalities in which
you reside.

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