NY A09448

Provides a full property tax exemption for the primary residence of veterans rated 100% disabled by the U.S. Department of Veterans Affairs, in addition to any other veteran exemptions they may already receive

Applies to veterans who are permanently and totally disabled from military service, rated individually unemployable by the VA, and eligible for or have received federal housing assistance for disability-related modifications

Includes veterans discharged under honorable conditions, those with qualifying conditions who received other than bad conduct or dishonorable discharge, and discharged LGBT veterans

Clarifies that property taxable assessed value cannot be reduced below zero and preserves existing exemptions under section 458 (Gold Star Parent exemption)

Takes effect for assessment rolls based on taxable status dates occurring on and after October 1, 2026