Exemption Information

For residential properties owned by a veteran (or surviving spouse who has not remarried) which is the primary residence of the owner, who served in the U.S. armed forces during a period of war as specified in RPTL 458a.

There are three different property tax exemptions available to veterans who have served in the U.S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard. For information on available veterans’ exemptions please go see the New York State Veterans' Exemptions page.

The following is applicable only to the Alternative Veterans’ Exemption.
Approved by the Irondequoit Board via resolution (Amended 10-17-2023 by L.L. No.10-2023) are,

1. Wartime Service (15% off Town and County, maximum exemption of $45,000, which is the NYS maximum)
2. Combat Zone (10% off Town and County, maximum exemption of $30,000, which is the NYS maximum)
3. VA Disability (Percentage off is ½ half of Disability Rating, on Town and County, maximum exemption of $150,000, which is the NYS maximum)

Documents

• Assessor's Instructions
• Alternative Veterans’ Exemption
  • Instructions - RP-458-a Instructions
  • Application - RP-458-a Form (PDF)
  • Change in Disability Compensation Rating – https://www.tax.ny.gov/pdf/current_forms/orpts/rp458adis_fill_in.pdf
• Cold War Veterans’ Exemption
  • Instructions - RP-458-b Instructions
  • Application - RP-458-b Form (PDF)
  • Change in Disability Compensation Rating - https://www.tax.ny.gov/pdf/current_forms/orpts/rp458bdis_fill_in.pdf
• Eligible Funds Exemption
  • Instructions - RP-458 Instructions (PDF)
  • Application - RP-458 Form (PDF)

For residential property with an owner and primary resident who receives Social Security disability payments, Railroad Retirement disability benefits, or has a state certificate designating them as legally blind. The maximum household income of $58,400. Income limits vary for savings on Town, County, and School Taxes.

Documents

• Assessor's Instructions
• Application - https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf
• Renewal - https://www.tax.ny.gov/pdf/current_forms/orpts/rp459crnw_fill_in.pdf
• Worksheet - Form RP-459-c Worksheet

The exemption is available only to volunteer members of incorporated volunteer fire companies, fire departments, or incorporated ambulance services who have been certified as enrolled members for at least two years.

In addition, an enrolled member who has accrued more than 20 years of active service may be granted the exemption for the remainder of their life, as long as the member’s primary residence is located within Monroe County.

Documents

• Assessor's Instructions
• Application - https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf

For one and two-family houses which have undergone reconstruction, alteration, or improvement. The cost of the improvements must be at least $3,000. Expenditures for maintenance do not qualify. The exemption applies to an increase in assessed value due to the improvements.

Documents

• Instructions - RP-421-f Instructions (PDF)
• Application - RP-421-f Form (PDF)

For construction, alteration, or improvement of commercial or industrial property. The cost of the improvements must be at least $10,000. Expenditures for maintenance do not qualify. The exemption applies to a resultant increase in assessed value due to the improvements.

Documents

• Instructions - RP-485-b Instructions (PDF)
• Application - RP-485-b Form (PDF)