NY A01728

Counties, cities, towns, villages, and school districts may grant a 100 percent real property tax exemption to veterans or their unmarried surviving spouses who served in combat theaters or combat zones.

Veterans must be documented as having served in combat through receipt of a United States campaign ribbon, service medal, or expeditionary medals (Navy, Marine Corps, or Global War on Terrorism).

Exemption applies only to veterans who are 100 percent disabled as a result of military service.

Local maximum exemption allowance limits do not apply to the 100 percent disabled veteran exemptions.

The act takes effect immediately and applies to assessment rolls prepared on or after January 1, 2016.