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RP-458-a-Ins (1/00)

QUESTIONS 1-2 These questions are self-explanatory. Where the property is owned by more than one

person, include names, telephone numbers and post office addresses of all owners. Attach additional

sheets if more space is necessary to answer this or any other question on this form. Note, that if a person

holds a life estate in the property, that person is the legal owner of the property. If the property is held in

trust, the trustees are the legal owners of the property, but the exemption also may be allowed if the

beneficiary of the trust is a person in the exempt class. The trustee-beneficiary relationship should be

explained in answering question no. 4 on RP-458-a, and the remaining questions should be answered on

the basis of the beneficiary's qualification for exemption. Attach a copy of the trust or other proof of such

trustee-beneficiary relationship. At local option, a municipality may grant the exemption to otherwise

qualifying owners who are tenant-stockholders of cooperative apartment corporations The exemption is

then applied to that proportion of the assessment as represents the tenant-stockholder's percentage of

ownership of stock in the corporation.

QUESTION 3 The location of the property should conform to its description on the latest assessment

roll. Contact your assessor for assistance in furnishing this description.

QUESTION 4 A qualifying owner for the alternative exemption includes a veteran of a defined period

of war, the recipient of an expeditionary medal, the spouse of such veteran or the unremarried surviving

spouse. If there is no unremarried surviving spouse, the exemption may continue, provided title to the

residence becomes vested in the dependent father or mother or dependent child or children under 21

years of age of the veteran and the property is the primary residence of one or all of the devisees. A

veteran who is also the unremarried surviving spouse of a veteran may also receive any exemption to

which the deceased spouse was entitled.

QUESTIONS 5-6 The property must be owned by a veteran who served on active duty in the U.S. armed

services during the Persian Gulf conflict (commencing August 2, 1990), the Vietnam War (December 22,

1961-May 7, 1975); Korean War (June 27, 1950- January 31, 1955); World War II (December 7, 1941-

December 31, 1946); World War I (April 6, 1917-November 11, 1918); the Mexican Border Period (May

9, 1916-April 5, 1917), or the Spanish-American War (April 21, 1898-July 4, 1902), and who was

honorably discharged or released from service. A veteran also includes a recipient of an armed forces,

navy or marine corps expeditionary medal A veteran also includes certain individuals who served during

World War II in the United States Merchant Marine, the United States Army Transport Service

(oceangoing service), the American Field Service (overseas duty), or as civilian flight crew or ground

support in Pan American World Airways pursuant to its contract with Air or Naval Transport Command.

The dates of the Korean and Vietnam Wars and Persian Gulf conflict are prescribed in the State law,

while the dates of the other wars are derived from Federal law. As proof of the dates and character of

service, a copy of Form DD 214 or other appropriate evidence should be attached to your application.

QUESTION 7 If the additional alternative exemption is to be granted based on service in a combat zone

or combat theater, evidence of the award of a United States campaign ribbon or service medal

documenting such service must be submitted. Veterans who qualify based on receipt of one or more

expeditionary medals also qualify for the additional combat zone or theater exemption.

QUESTION 8 If the additional alternative exemption is to be granted based on a service-connected

disability rating, evidence of exemption eligibility must be provided by the property owner. Where an

exemption has been granted pursuant to sec. 458-a based on the veteran's service-connected disability, the

percentage of such disability must be re-certified prior to taxable status date if the disability increases or

decreases (see form RP-458-a-Dis). If the veteran is deceased, such rating is the last rating received prior

to the veteran's death. Where the veteran died in service of a service-connected disability, the veteran is

deemed to have been assigned a compensation rating of 100 percent. For assistance in obtaining

disability rating information, you should contact your local office of the New York State Division of

Veterans' Affairs or your County Veterans' Service Agency.

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

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