Veterans Property Tax Exemption

The City offers two types of property tax exemptions to veterans: the Alternative Veterans Exemption and the Eligible Funds Exemption. The Department of Finance will determine if you are eligible and which benefit you qualify for based on the information and documents you provide in your application.

Alternative Veterans Exemption

You may qualify for the Alternative Veterans Exemption if you are a:

• Veteran of a foreign war
• Expeditionary medalist
• Honorable dischargee
• Other-Than-Honorable Dischargee or a General Under Honorable Conditions Dischargee qualified under the Restoration of Honor Act.
• Spouse, widow, or widower of a veteran
• Gold Star parent (the parent of a child who died in the line of duty while serving during one of the Qualified Service periods)

Eligible Funds Exemption

The Eligible Funds Exemption is for veterans who purchased property using "eligible funds," including pensions, bonuses, insurance, and mustering out pay. The property doesn't have to be the primary residence of the veteran.

Cold War Veterans Exemption

New York State also offers veterans the Cold War Veterans Exemption. Learn more about the exemption and how to apply on the State's website.

Visit the Department of Taxation and Finance website.

For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked or submitted online on or before March 15. If the due date falls on a weekend or a national holiday, the deadline will be the next business day.

Applications that are received after the filing deadline will be processed for July of the following year.

2022/2023 Tax Year

The deadline to apply or renew for the 2022/2023 tax year is March 15, 2022.

• If you’re eligible for an exemption and your 2022/2023 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2022.
• If you’re eligible for an exemption and your 2022/2023 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2023.

2021/2022 Tax Year

The deadline to apply or renew for the 2021/2022 tax year was March 15, 2021.

• If you’re eligible for an exemption and your 2021/2022 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2021.
• If you’re eligible for an exemption and your 2021/2022 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2022.

To be eligible for the Veterans Exemption, you must meet all veteran status, residency, and ownership requirements.

Veteran Status

You must be one of the following:

• A veteran who served during a Qualified Service period of war or conflict
• The spouse of a qualified veteran
• The unremarried surviving spouse of a deceased qualified veteran
• The parent of a qualified veteran who died in the line of duty (Gold Star parent)

Qualified Service Periods

The veteran must have served during one of these periods of war or conflict:

• Persian Gulf Conflict (August 2, 1990 to Present), including the wars in Iraq and Afghanistan
• Vietnam War (November 1, 1955 to May 7, 1975)
• Korean War (June 27, 1950 to January 31, 1955)
• World War II (December 7, 1941 to December 31, 1946)
• World War I (April 6, 1917 to November 11, 1918)
• Mexican Border Period (May 9, 1916 to April 5, 1917)

Primary Residency

The property must be your primary residence. A primary residence is the dwelling unit in which the owner actually resides and maintains a continuous and physical presence. This means you must live there most of the year and it must be the address where you are registered to vote.

Property Information

You are not eligible for the Veterans Exemption if your property is controlled by:

• Mitchell-Lama
• Redevelopment Company
• Limited-Profit Housing Company
• Limited Dividend Housing Company
• Housing Development Fund Company

Ownership

The property must be owned by a veteran, the spouse of a veteran, or the unremarried surviving spouse of a veteran. If the property is a life estate or owned by a trust, you must provide additional documentation with your application.

Life Estates, Trusts, and LLCs

If you hold a life estate in the property, only the person with the life estate is the owner for Veterans Exemption eligibility purposes. If within the body of the most recent deed says, "Retained life estate," the person retaining the life estate can apply and receive the exemption if they meet the eligibility requirements.

Trusts

A trust is an arrangement that allows an individual or group to manage a property and financial assets. A beneficiary or trustee is the person designated as the recipient of funds or property. If the property is owned by a trust, only the qualifying beneficiary (trustee) can apply for the exemption. The beneficiary should submit a copy of the trust with the application. The name of the beneficiary/trustee will be found within the trust documents which should specifically state who has the right to live on the property.

LLCs

A Limited Liability Company (LLC) is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses are not eligible for personal exemptions or abatements.

Online

You can complete the application and upload your documents online. You'll need to log in or create an account first.

Filing online will allow you to:

• Save your progress so you can come back to a partially completed application later
• View the status of submitted applications
• Get electronic notifications when your application is submitted, received, and processed or if additional information is required
• Submit additional documents

Apply for Veterans Exemption for homeowners and condos online.

Apply for Veterans Exemption for Co-ops online.

By Mail

To apply, you must complete an application and provide all required documents.

Mail your application and documents to:

NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311

If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.

Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.

Online

Download the Veterans Exemption Application.

By Mail

Veteran Status

You must provide copies of documents proving veteran status with your application.

Include copies of the following:

• DD214 or its equivalent
• Separation papers

and, if applicable:

• Veterans Administration award letter, if the veteran has a disability
• Department of Veteran Affairs Service Connect Disability Rating, if the veteran has a disability
• Marriage certificate, if you’re a spouse applying for the exemption based on the military service of the veteran and the veteran isn’t on the deed
• Death certificate, if you're an unmarried surviving spouse or a Gold Star parent (the parent of a child who died in the line of duty)
• Letter from NYS Division of Veterans’ Services stating that the veteran meets the character of discharge criteria for the benefits and services listed in the Restoration of Honor Act

To learn how to request DD214, separation papers, and other military personnel records go to the Military Discharge or Separation Documents page.

Ownership

If applicable, you must also provide copies of documents proving ownership and residency.

• Deed
• Co-ops: stock certificate
• Life estates: life estate (if not recorded on the deed)
• Trusts: trust agreement
• Property willed to an owner: last will and testament, probate or court order
• Owner receiving medical care in a health care facility: documentation from the health care facility

Phone or Virtual Assistance Appointments

Phone Appointments

You can schedule an appointment online for Property Tax Exemption application assistance over the phone.

You must select the Exemptions Virtual Appointments option and then in contact details notes request your appointment by phone.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Virtual Appointments

You can schedule a virtual appointment online for Property Tax Exemption application assistance.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Enrollment Events

At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.

To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.

For a list of upcoming events, visit the Department of Finance Public Events page.

Once an exemption application is received by the Department of Finance, they will review it and send you a decision letter or a letter requesting additional information within 90 days.

Property Exemption on NOPV

If you have not filed your renewal application or did file a renewal application but did not receive an approval notice by January 5, you will not see the benefit on your Notice of Property Value. However, as long as you file your renewal application by the exemption filing deadline, your benefit will be processed and if you are approved will appear on your July property tax bill.

Status

You can check the status of a property tax exemption application online or by phone.

Online

Look up the status of a property tax exemption application.

By Phone

If your application was denied you will receive a notice from the Department of Finance. If you disagree with the Department of Finance's decision in the notice, you can appeal with the NYC Tax Commission.

You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.

To learn how to appeal, visit the Personal Property Tax Exemption Appeal page.

If you were denied the exemption and you have questions about why your exemption was denied, contact DOF. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

DOF will notify you if:

• You renewed too early, OR
• They already have a current/active exemption similar to the application that you filed.

If you're granted a Veterans Exemption, you are only required to pay the public school tax.

The rate you pay is based on whether you:

• Served during a specific period of conflict
• Served in an active combat zone
• Were disabled while serving

Learn more about the rates for Veterans Exemption benefits.

Exemption Credit Amount

If you currently receive the Eligible Funds Veteran Property Tax Exemption, you may qualify for an increase in the amount of your exemption.

To apply, you must complete and send the Increased Eligible Funds Application, along with proof that you used eligible funds to improve or make repairs to your property.

Eligible funds include:

• Veteran's pension
• Bonus or insurance monies (or dividends or refunds on such insurance)
• Compensation paid to Prisoners of War
• Mustering out pay

If you don’t submit an application for the increase, your benefit will remain unchanged.

Applications are available online or by mail.

Mail your application and documents to:

NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311

Online

Download the Increased Eligible Funds Application.

By Mail

Online

Contact the Department of Finance.

By Phone