The Alternative Veteran’s Exemption provides a property tax exemption of 15% of assessed value to veteran homeowner’s who served during wartime and an additional 10% to those who served in a combat zone. There is an additional exemption for disabled veterans that is equal to one half of their service connected disability rating.
The Veteran’s Exemption form (RP 458a) is filed with one’s local assessor by taxable status date. Taxable status date is February 1st in the city of Auburn and March 1st in the outlying towns. Proof of eligibility includes an honorary discharge from any of the U.S. Armed Forces during a period of war. The standard proof usually includes the military DD214 discharge paper. The only exception to the service being during wartime is the granting of an Armed Forces Expeditionary Medal, Navy Expeditionary Medal, Marine Corps Expeditionary Medal or a Global War on Terrorism expeditionary Medal. The local Veteran’s Affairs office should be of assistance in obtaining the paperwork if the veteran has misplaced their original documents.
In the case of a veteran who was disabled as part of their service, additional paperwork related to the disability is required. Typically, disabled veterans receive a disability rating by the armed forces. The amount of this additional exemption is directly proportionate to the percentage of the disability rating.
The defined periods of war are as follows:
-Persian Gulf Conflict (on or after August 2, 1990)
-Vietnam War (February 28, 1961-May 7, 1975)
-Korean War (June 27, 1950 – January 31, 1955)
-World War II (December 7, 1941 – December 31, 1946)
The un-remarried spouse of a deceased veteran is eligible to apply for the exemption. If a veteran moves to a different primary residence, they must re-apply at their new location for the exemption. The exemption reduces town and/or county and some village taxes but does not apply to school taxes.
The value of each component of the exemption is subject to limits that vary by municipality. At the present time, the towns of Montezuma and Springport have not opted to offer the exemption nor has the village of Aurora. What follows is the breakdown of the various levels and their limits followed by a list of the limit for each municipality in the county. Please note that if you live in a town that does not opt to have the exemption, the county portion of your tax bill will still allow the exemption.
Wartime vet 15% or 12,000 max
Combat vet 25% or 20,000 max
Disability up to 40,000 max
Wartime at 15% or 9,000 max
Combat vet 25% or 15,000 max
Disability up to 30,000 max
Wartime at 15% or 6,000 max
Combat vet at 25% or 10,000 max
Disability up to 20,000 max
Wartime at 15% or 15,000 max
Combat vet at 25% or 25,000 max
Disability up to 50,000 max
* The town of Niles also offers the
Cold War Veterans Exemption.
15% or 12,000 max
Disability up to 40,000 max