Veterans' Exemption FAQs

Partial Exemption from Property Taxes in the Town of Salina

Types of exemptions

What property tax relief programs are available to veterans?
For a veteran who served active duty outside of basic training in the U.S. Armed Forces, which includes the U.S. Army, Navy, Air Force, Marines, and Coast Guard you may qualify for the Alternative Veteran’s Exemption or the Cold War Veteran’s Exemption.

Who offers the exemptions?
Onondaga County, the Town of Salina and the Village of Liverpool offer these exemptions. That means your county,  and municipal taxes could be reduced by qualifying for an exemption.  None of the exemptions apply to special district levies or special assessments.

How do I claim an exemption?
You must file the appropriate application with the assessor:

• Form RP-458-a (Alternative Veterans’ Exemption)
• From RP-458-b (Cold War Veterans’ Exemption)

All applications are available from your assessor’s office website or on the Tax Department’s website at www.tax.ny.gov.

What is the deadline for applying?
Each application must be filed by March 1 with the Assessor’s office at the Salina Town Hall.

Can I receive more than one exemption?
No, you can only receive one exemption at a time. However, if you co-own the property with another qualified veteran, each of your exemptions can be combined.

• veteran or spouse, or both,
• unremarried surviving spouse,

How is the exemption administered where property is in a trust or a life estate?
The ownership requirement will be met if the veteran, spouse, or unremarried surviving spouse is a trustee or beneficiary of the trust or is the life tenant of the property.

What are the residential and occupancy requirements?
For the alternative and Cold War exemptions, the property must be the primary residence of the veteran, or unremarried surviving spouse, unless that person is absent from the property due to medical reasons or is institutionalized. The exemptions may apply to mixed-use properties, but only for the portion owned and used as a primary residence.

What type of proof is accepted?
See the complete list of Acceptable Military Records for Veterans’ Property Tax Exemption at: www.tax.ny.gov/pit/property/exemption/vetexemptproof.htm. You should also provide a copy of discharge orders and VA documentation for disability rating, if applicable. To show that you or your spouse owns the property, include a copy of the deed, mortgage, or other similar document.

Where can I get a copy of my veteran’s service record, or other information to document my eligibility?
If you are a veteran, or next-of-kin of a deceased veteran, visit www.archives.gov/research_room/vetrecs to order a copy of your military records. All others must file federal Form 180.

You may also contact the Town of Salina Veterans’ outreach department.

Alternative Veterans’ Exemption

How does the Alternative Veterans’ Exemption work?
The exemption reduces the assessed value of your primary residence before the tax rate is applied. There are three levels of benefits:

• 15% of assessed value for veterans who served during a period of war
• Additional 10% for veterans who served in a combat zone
• Additional benefit for disabled veterans (equal to one-half of their service-connected disability rating)

Do I need to submit proof with my application?
Yes, you must attach proof that shows you served during a period of war, received an expeditionary medal, served in a combat zone, and/or have a service-connected disability.

What type of proof will be accepted?
Most veteran’s submit their DD214.  You may see the complete list of Acceptable Military Records for Veterans’ Property Tax Exemption at www.tax.ny.gov/pit/property/exemption/vetexemptproof.htm. You should also provide a copy of discharge orders and VA documentation for disability rating, if applicable. To show that you or your spouse owns the property, include a copy of the deed, mortgage, or other similar document.

Where can I get a copy of my veteran’s service record or other information to document my eligibility?
If you are a veteran, or next-of-kin of a deceased veteran, visit www.archives.gov/research_room/vetrecs to order a copy of your military records. All others must file federal Form 180, Request Pertaining to Military Records.

You may also contact your local office of the New York State Division of Veterans’ Services or your County Veterans’ Service Agency for assistance.

What does period of war apply to?
You are eligible for the exemption if you served on active duty in the U.S. armed services during:

• the Persian Gulf Conflict (on or after August 2, 1990)
• the Vietnam War (November 1, 1955 to May 7, 1975)
• the Korean War (June 27, 1950 to January 31, 1955), or
• World War II (December 7, 1941 to December 31, 1946)

May a veteran who did not serve during a period of war qualify for the exemption?
Yes, you may still qualify if you received:

• an Armed Forces expeditionary medal,
• a Navy expeditionary medal,
• a Marine Corps expeditionary medal,
• a Global War on Terrorism expeditionary medal, or
• an Inherent Resolve Campaign Medal.

May a member of the reserves qualify for the exemption?
Yes, you may still qualify if you meet all of the following requirements:

• you are still a member of the reserve component of the Armed Forces;
• you were discharged or released from active duty other than active duty for training; and
• your active duty was significant and full-time.

What if I buy a new home?
If you move within a community that allows a prorated alternative veterans’ exemption, you can receive this benefit on your replacement residence for the remainder of the year. However, you must file a new Form RP-458-a with the assessor by the taxable status date to receive the exemption going forward.

What happens if my service-connected disability rate changes?
Any change in the percentage of disability rating must be reported by filing Form RP-458-a-Dis, Renewal Application for Alternative Veterans Exemption from Real Property Taxation Based on Change in Service-Connected Disability Compensation Rating, with the assessor.

Cold War veterans’ exemption

How does the Cold War veterans’ exemption work?
The exemption reduces the assessed value of your primary residence before the tax rate is applied. There are two levels of benefits:

• 15 percent of the assessed value to veterans who served during the Cold War, depending on the community.
• Additional benefit to disabled veterans (equal to one-half of their service-connected disability). There is no time limit for the additional benefit.

Do I need to submit proof with my application?
Yes, you must attach proof that shows you served during the Cold War period and that you either 1) were discharged or released from the Armed Forces under honorable conditions or 2) that you received a letter from the NYS Division of Veterans’ Services stating that you now meet the character of discharge criteria for all of the benefits and services listed in the Restoration of Honor Act.

What does the Cold War period apply to?
You are eligible for the exemption if you served on active duty, other than for training, in the Armed Forces between September 2, 1945, and December 26, 1991.