Instructions For Form Rp-458-A Application For Alternative Veterans Exemption From Real Property Taxation (Page 2 of 3) in pdf

Page 2 of 3 RP-458-a-I (1/16)

Once the municipality has chosen the maximum

medal and a member of a reserve component of the U.S.

exemption amounts, the maximum amounts must then

Armed Forces who served honorably while on active duty

be multiplied by the latest final state equalization rate,

(other than active duty for training) and who has returned to

special equalization rate, or, in special assessing units

reserve status. A veteran also includes certain individuals

(i.e., New York City and Nassau County), class ratio (if

who served during World War II in the United States

the equalization rate or class ratio is 100 or less), for

Merchant Marine, the United States Army Transport Service

the assessing unit in order to arrive at the applicable

(oceangoing service), the American Field Service (overseas

maximums for each assessment roll. These rates and

duty), or as civilian flight crew or ground support in Pan

ratios normally change from year to year; this will affect

American World Airways pursuant to its contract with Air or

the maximum exemption amounts.

Naval Transport Command. The dates of the Korean and

Vietnam Wars and Persian Gulf conflict are prescribed in

Line instructions

New York State law, while the dates of the other wars are

derived from Federal law. As proof of the dates and character

Lines 1 and 2 – Where the property is owned by more

of service, a copy of DD Form 214, Report of Transfer or

than one person, include names, telephone numbers,

Discharge, or other appropriate evidence should be attached

e-mail addresses, and post office addresses of all owners.

to your application. A list of documents that are acceptable

Attach additional sheets if more space is necessary to

as proof of veteran status is available on our website (at

answer this or any other question on this form. Note: if

a person holds a life estate in the property, that person

is the legal owner of the property. If the property is

Line 7 – If the additional alternative exemption is to be

held in trust, the trustees are the legal owners of the

granted based on service in a combat zone or combat

property, but the exemption also may be allowed if the

theater, evidence of the award of a United States

beneficiary of the trust is a person in the exempt class.

campaign ribbon or service medal documenting such

The trustee-beneficiary relationship should be explained

service must be submitted. Veterans who qualify based on

on line 4. And any additional information should be

receipt of one or more expeditionary medals also qualify

provided on the basis of the beneficiary’s qualification

for the additional combat zone or theater exemption.

for exemption. Attach a copy of the trust or other proof

Line 8 – If the additional alternative exemption is to be

of such trustee-beneficiary relationship. At local option,

granted based on service-connected disability rating,

a municipality may grant the exemption to otherwise

evidence of exemption eligibility must be provided by the

qualifying owners who are tenant-stockholders of

property owner. Where an exemption has been granted

cooperative apartment corporations. The exemption

pursuant to NYS Real Property Tax Law section 458-a

is then applied to that proportion of the assessment

based on the veteran’s service-connected disability,

as represents the tenant-stockholder’s percentage of

the percentage of such disability must be re-certified

ownership of stock in the corporation.

prior to taxable status date if the disability percentage

Line 3 – The location of the property should conform to

increases or decreases (see Form RP-458-a-Dis,

its description on the latest assessment roll. Contact your

Renewal Application for Alternative Veterans Exemption

local assessor for assistance in furnishing this description.

From Real Property Taxation Based on Change in

Service-Connected Disability Compensation Rating). If the

Line 4 – A qualifying owner for the alternative exemption

veteran is deceased, such rating is the last rating received

includes a veteran of a defined period of war, the

prior to the veteran’s death. Where the veteran died in

recipient of an expeditionary medal, the spouse of such

service of a service-connected disability, the veteran is

veteran or the unremarried surviving spouse. If there is

deemed to have been assigned a compensation rating

no unremarried surviving spouse, the exemption may

of 100%. For assistance in obtaining disability rating

continue, provided title to the residence becomes vested

information, you should contact your local office of the

in the dependent father or mother, or dependent child

New York State Division of Veterans’ Affairs or your

or children under 21 years of age of the veteran and

County Veterans’ Service Agency.

the property is the primary residence of one or all the

devises. A veteran who is also the unremarried surviving

Note: this additional exemption is not available to Gold

spouse of a veteran may also receive any exemption to

Star Parents.

which the deceased spouse was entitled. At local option,

Line 9 – To obtain the alternative exemption, the property

a municipality may offer the exemption to a parent of a

must be the primary residency of the veteran, his or her

child who died in the line of duty while serving in the U.S.

unremarried surviving spouse, or (if applicable) his or her

Armed Forces. Such Gold Star Parents should check with

Gold Star Parent, unless such person is absent from the

the assessor to determine whether the option is available

property due to medical reasons or institutionalization.

locally.

Line 10 – To obtain the alternative exemption, the

Lines 5 and 6 – The veteran must have served on active

property must be used exclusively for residential

duty in the U.S. Armed Forces during the Persian Gulf

purposes. However, if a portion of the property is used

conflict (commencing August 2, 1990), the Vietnam War

for other than residential purposes, the exemption

(February 28, 1961-May 7, 1975), Korean War (June 27,

applies only to that portion which is used exclusively for

1950-January 31,1955), or World War II (December 7,

residential purposes.

1941-December 31, 1946) and been honorably discharged

or released from service. A veteran also includes a recipient

Line 11 – For an alternative exemption, eligibility

of an armed forces, navy or marine corps expeditionary

depends, in part, on who has the title to qualifying

Instructions For Form Rp-458-A Application For Alternative Veterans Exemption From Real Property Taxation Page 2

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