Instructions For Form Rp-458-B Application For Cold War Veterans Exemption From Real Property Taxation (Page 2 of 2) in pdf

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

Once the municipality has chosen the maximum

decreases (see Form RP-458-b-Dis, Renewal Application

exemption amounts, the maximum amounts must then be

for Cold War Veterans Exemption from Real Property

multiplied by the latest final state equalization rate, or, in

Taxation Based on Change in Service-Connected

special assessing units (i.e., New York City and Nassau

Disability Compensation Rating). If the veteran is

County) class ratio (if the equalization rate or class ratio

deceased, such rating is the last rating received prior to

is 100 or less), for the assessing unit in order to arrive

the veteran’s death. Where the veteran died in service

at the applicable maximums for each assessment roll.

of a service-connected disability, the veteran is deemed

These rates and ratios normally change from year to year,

to have been assigned a compensation rating of 100%.

affecting the maximum exemption amounts.

For assistance in obtaining disability rating information

you should contact your local office of the New York State

Line instructions

Division of Veterans’ Affairs or your County Veterans’

Service Agency.

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

than one person, include names, telephone numbers,

Line 8 – To obtain the Cold War Veterans’ Exemption,

and post office addresses of all owners. Attach additional

the property must be the primary residency of the veteran

sheets if more space is necessary to answer this or any

or his or her unremarried surviving spouse, unless

other question on this form. Note: if a person holds a life

such person is absent from the property due to medical

estate in the property, that person is the legal owner of the

reasons or institutionalization.

property. If the property is held in trust, the trustees are

Line 9 – To obtain the Cold War Veterans’ Exemption,

the legal owners of the property but the exemption also

the property must be used exclusively for residential

may be allowed if the beneficiary of the trust is a person

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

in the exempt class. The trustee-beneficiary relationship

for other than residential purposes, the exemption

should be explained on Form RP-458-b, line 4, and any

applies only to that portion which is used exclusively for

additional information should be provided on the basis

residential purposes.

of the beneficiary’s qualification for exemption. Attach a

copy of the trust or other proof of such trustee-beneficiary

Line 10 – For a Cold War Veterans’ Exemption, eligibility

relationship. At local option, a municipality may grant

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

the exemption to otherwise qualifying owners who

residential real property. Attach a copy of the deed to your

are tenant-stockholders of cooperative apartment

application.

corporations. The exemption is then applied to that

Line 11 – The defined Cold War period includes periods

proportion of the assessment as represents the

of war and other military engagements. If a Cold War

tenant-stockholder’s percentage of ownership of stock in

veteran receives an Eligible Funds Veterans’ Exemption

the corporation.

(per Real Property Tax Law section 458), or an Alternative

Line 3 – The location of the property should conform to

Veterans’ Exemption (per Real Property Tax Law,

its description on the latest assessment roll. Contact your

section 458-a), the Cold War veteran may not also receive

local assessor for assistance in furnishing this description.

the Cold War Veterans’ Exemption. For more information

concerning the eligible funds exemption or alternative

Line 4 – A qualifying owner for the exemption includes a

exemption, contact your assessor.

veteran of the Cold War, the spouse of such veteran, or

the unremarried surviving spouse. A veteran who is also

Line 12 – The term of the basic exemption is limited to

the unremarried surviving spouse of a veteran may also

10 years, therefore, you must state if you have previously

receive any exemption to which the deceased spouse was

received such exemption, and, if so, where and when.

entitled.

Filing the application

Lines 5 and 6 – The veteran must have served

on active duty in the U.S. Armed Forces between

Application for exemption must be made to the local

September 2, 1945, and December 26, 1991, and

assessors.

been honorably discharged or released from service.

Where property is located in a village which assesses,

As proof of the dates and character of service, a copy

separate applications must be filed with both the village

of DD Form 214, Report of Transfer or Discharge, or

and town assessors. The application must be filed on

other appropriate evidence should be attached to your

or before taxable status date. Taxable status date for

application. A list of documents that are acceptable as

most towns is March 1. In Nassau County, the taxable

proof of veteran status is available on our website (at

status date for towns is January 2. Westchester County

towns have either a May 1, or June 1 taxable status

Submission of a state-issued Cold War Certificate alone is

date; contact the assessor. Taxable status date for most

insufficient evidence of eligibility for this exemption.

villages which assess is January 1; however, the village

Line 7 – If the additional Cold War exemption is to be

clerk should be consulted to insure certainty. Charter

granted based on service-connected disability rating,

provisions control in cities so inquiry should be made

evidence of exemption eligibility must be provided by the

of city assessors for the taxable status dates in cities.

property owner. Where an exemption has been granted

In New York City, taxable status date is January 5, but

pursuant to NYS Real Property Tax Law section 458-b

applications for this exemption may be filed on or before

based on the veteran’s service-connected disability,

March 15.

the percentage of such disability must be re-certified

Do not file the application with ORPTS.

prior to taxable status date if the disability increases or

Instructions For Form Rp-458-B Application For Cold War Veterans Exemption From Real Property Taxation Page 2

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