Relate to a real property tax exemption for veterans with a one hundred percent service connected disability

Full property tax relief for disabled veterans

New York gives qualifying disabled veterans a full property tax exemption for their primary home and necessary land. It also covers special district charges, assessments, and special property tax levies. Veterans must have an honorable discharge or qualify through the law’s alternative discharge rules. Those alternatives cover veterans with qualifying conditions and eligible LGBT veterans, excluding bad-conduct or dishonorable discharges. Disability eligibility includes permanent and total service-connected disability, a 100% VA disability rating, or a VA individual unemployability rating. Veterans must also qualify for federal housing assistance or have used that assistance to buy or modify disability-adapted housing. The exemption applies to assessment rolls with taxable status dates on or after October 1, 2026. It is added to other allowed exemptions, preserves existing exemptions under section 458(3), and cannot reduce taxable assessed value below zero.