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Debt Relief for Military Service Members for help with property tax debt

The Veterans Exemption helps veterans and their family members reduce their property taxes.

To be eligible, the property must be your primary residence and you must be:

  • A veteran who served during one of the Qualified Service periods of war or conflict
  • The spouse of a qualified veteran
  • The surviving spouse of a qualified veteran who has not remarried
  • A Gold Star parent (the parent of a child who died in the line of duty while serving during one of the Qualified Service periods)
  • The registered domestic partner of a qualified veteran

The Veterans Exemption doesn’t need to be renewed.

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
  • 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 on or before March 15. If the due date falls on a weekend or 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.

2020/2021 Tax Year

The deadline to apply for the 2020/2021 tax year is March 16, 2020.

  • If you’re eligible for an exemption and your 2020/2021 application is postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2020.
  • If you’re eligible for an exemption and your 2020/2021 application is postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2021.

2019/2020 Tax Year

The deadline to submit an application for the 2019/2020 tax year was March 15, 2019.

  • If you’re eligible for an exemption and your 2019/2020 application was postmarked on or before the deadline, you’ll start receiving benefits on July 1, 2019.
  • If you’re eligible for an exemption and your 2019/2020 application was postmarked after  the deadline, you’ll start receiving benefits on July 1, 2020.

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 or registered domestic partner 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 (December 22, 1961 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 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.

Call 311 to request a paper copy.

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)

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

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.

Department of Finance Business Centers

Bronx DOF Business Center
3030 Third Avenue, 2nd Floor (between East 155 and East 156 Streets)
Bronx, NY 10455
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Bronx Business Center.

Brooklyn DOF Business Center
210 Joralemon Street (between Court and Adams Streets)
Brooklyn, NY 11201
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Brooklyn Business Center.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Manhattan Business Center.

Queens DOF Business Center
144-06 94th Avenue (between Liverpool Street and Sutphin Boulevard)
Jamaica, NY 11435
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Queens Business Center.

Staten Island DOF Business Center
350 St. Marks Place, 1st Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Staten Island Business Center.

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.

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

Call 311 for status.

If your application was denied and you disagree with the Department of Finance's decision, 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 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.

Online

Contact DOF.

By Mail

Write to:

NYC Department of Finance
Correspondence Unit
1 Centre Street, Room 2200
New York, NY 10007

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

New York State (NYS) sets the rates for the STAR, Enhanced STAR, Senior Citizen Homeowner's, Disabled Homeowner's, and Veteran's Exemptions.

The amount of your exemption credit is based upon:

  • Your property's assessed value or transitional assessed value.
  • The taxes collected by your school district.
  • Your prior year savings. STAR savings cannot increase by more than 2% the following year. Enhanced STAR also has an annual inflation rate adjustment.
  • The property's location. Some counties are adjusted upwards to account for higher home values and higher taxes.
  • Whether a property reassessment was done.
  • NYC's current assessment level.
  • Whether you owe State tax.

For more information on how your exemption was calculated, contact the State.

Visit the Department of Taxation and Finance website.

To find out the actual value of your exemption, you should consult your property tax bill or decision letters you were sent confirming your eligibility for the benefit. Co-op owners should contact their management office for assistance.

View your property tax bill and account information.

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

Call 311 to request a paper copy.

Call 311 for assistance.

In Person

Visit a DOF Business Center.