NY A03471

Allows counties, cities, towns, villages, and school districts to grant a 100% real property tax exemption to veterans who served in combat theaters or combat zones and are 100% disabled from military service.

Extends the 100% exemption eligibility to unmarried surviving spouses of qualifying 100% disabled combat veterans.

Exempts the 100% disabled veteran exemptions from any local maximum exemption allowance limits established by local law.

Takes effect immediately and applies to assessment rolls prepared on and after January 1, 2023.