Veterans Exemption
Veterans' Exemption Questions & Answers
ALTERNATE VETERANS' EXEMPTION – RPTL 458-a
This exemption establishes Real Property Tax Exemption for Veterans in accordance with Section 458-a of the New York State Real Property Tax Law, adopted by Local Law #3-1985, amended to increase maximum exemption pursuant to Resolution # IL 049-97 adopted by Niagara County by Local Law #4-1997.
Enacted 10/21/1997
Added “Gold Star Parent” as a qualified owner under Resolution #IL 040-01 and adopted by Niagara County Local law #3-2001.
Enacted 4/3/2001
• Description of exemption
- RPTL 458-a Wartime/Non Combat
- RPTL 458-a Wartime/Combat
- RPTL 458-a-DIS Wartime/Disabled
• Laws of New York State
- RPTL 458-a
Application 458-a Instructions for 458-a
DISABLED VETERANS - Renewal Application for Alternative Veteran Exemption from Real Property Taxation Based on Service Connected Disability Compensation Rating
Application 458-a-DIS
COLD WAR VETERANS EXEMPTION –RPTL 458-b
This exemption establishes Real Property Tax Exemption for the primary residence of a veteran of the United States Armed Forces who served during the Cold War residing in Niagara County and granted by the County of Niagara in accordance with Section 458-b of the New York State Real Property Tax Law under Niagara County in Resolution #IL-076-07, and amended under Local Law 7-2017 to eliminate the 10 yr. limitation.
Enacted 11/20/2007
Law was further amended by Local Law IL-01-017-21 increasing the maximum exemption amounts starting with the 2022 assessment Roll.
• Description of exemption
- RPTL 458-b Cold War
- RPTL 458-b Cold War/Disabled
• Laws of New York State
- RPTL 458-b
Application 458-b Instructions for 458-b
DISABLED VETERANS - Renewal Application for Cold War Veterans Exemption from Real Property Taxation Based on Change in Service-Connected Disability Compensation Rating