Instructions For Form Rp-458-A - Application For Alternative Veterans Exemption From Real Property Taxation
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3RP-458-a-I
Department of Taxation and Finance
Office of Real Property Tax Services
Instructions for Form RP-458-a
(1/18)
Application for Alternative Veterans
Exemption from Real Property Taxation
General information
The maximum exemptions generally available to
municipalities 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 increased limits of:
district taxes, but not to special ad valorem levies or
special assessments. Note: Where a school district has
Wartime
Combat
Disability
adopted the alternative veterans’ exemption, but not
Zone
the eligible funds exemption, a veteran who has been
receiving the eligible funds veterans’ exemption may apply
39,000
26,000
130,000
for the alternative veterans’ exemption solely to receive it
42,000
28,000
140,000
for school purposes while continuing to receive the eligible
45,000
30,000
150,000
funds’ exemption for county, city, town, and/or village
48,000
32,000
160,000
(municipal) purposes.
51,000
34,000
170,000
Each municipality was originally given the option of
54,000
36,000
180,000
deciding whether to grant the alternative exemption. If
57,000
38,000
190,000
the decision was made initially not to grant the Alternative
60,000
40,000
200,000
Veterans’ Exemption, the local legislative body may
63,000
42,000
210,000
change that decision. In addition, school districts are now
66,000
44,000
220,000
authorized to allow the exemption, by resolution, after
69,000
46,000
230,000
public hearings. You should check with your assessor to
72,000
48,000
240,000
determine whether the exemption is available for your
75,000
50,000
250,000
property.
A qualified residential parcel receives an exemption equal
A high-appreciation municipality means: (1) New York
to 15% of its assessed value. Where the veteran can
City, (2) a county for which the Office of Real Property
document service in a combat theater or combat zone,
Tax Services (ORPTS) has established a sales price
the property receives an additional exemption equal to
differential factor for purposes of the school tax relief
10% of its assessed value. Where a veteran has received
(STAR) exemption (Real Property Tax Law section 425)
a service-connected disability rating from the Veterans’
for three consecutive years, or (3) a city, town, village, or
Administration or the U.S. Department of Defense, there
school district which is wholly or partly located within such
is an additional exemption which is equal to one-half of
a county. ORPTS maintains a list of such counties on its
the disability rating, multiplied by the assessed value of
website (at: /pit/property/star/diff.htm).
the property. Each of these is subject to maximum limits
set by the municipality.
You should check with your assessor to determine the
maximum exemption limits in the municipalities in which
you reside.
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