Chautauqua County Veterans Property Tax Exemptions

Against County taxes, Chautauqua grants the alternative veterans exemption at $12,000, $8,000 and $40,000 and the Cold War exemption at up to $12,000 plus up to $40,000 for a rating, both since Local Laws 11-22 and 12-22, with Gold Star parents eligible; a resolution to adopt the full exemption for 100% disabled veterans died in committee in February 2026.

Also called: property tax, 458-a, 458-b, 458-a(11), Cold War, Local Law 11-22, Local Law 12-22, Gold Star parent, alternative veterans exemption, Real Property Tax, Jamestown, Dunkirk, Mayville, Fredonia.

For: Veteran or service member, spouse, survivor.

Where it applies

Written for the jurisdictions listed here.

Chautauqua County, NYCounty

These are the State exemptions in Real Property Tax Law 458-a and 458-b; see the New York entries. Chautauqua County's local laws set the exemption for the County tax only; each town, city, village and school district decides for its own. Alternative veterans exemption (458-a). Adopted by Local Law 8-02; Local Law 2-03 adopted the Gold Star parent option. Local Law 11-22, adopted November 16, 2022 and filed December 5, 2022, sets the maximums: "War Veteran $12,000.00; Combat Zone Veteran $8,000.00; Disabled Veteran $40,000.00." Cold War exemption (458-b). Local Law 11-08, amended by Local Law 1-18 and then Local Law 12-22 (filed December 5, 2022): "Cold War Veteran $12,000.00; Cold War Disabled Veteran $40,000.00." The full exemption (458-a(11)). A resolution to adopt it for County taxes, brought in January 2026 by the Chairman of the Legislature and the County Executive, was tabled on January 20, 2026 and left to die on February 17, 2026. Unless the Legislature takes it up again, a permanently and totally disabled veteran keeps the alternative exemption's disability part on the County tax, and should ask the town and school district whether they have adopted the full exemption for their own taxes. How to apply. File the RP-458-a or RP-458-b with your town or city assessor by the taxable status date, usually March 1; the county's Real Property Tax page carries the forms and instructions.

Thresholds

Thresholds for Chautauqua County Veterans Property Tax Exemptions
Gate	Rule
A rating adds an exemption equal to half its percentage	No rating is needed for the wartime or combat parts. A service-connected rating adds assessed value times half the rating, up to $40,000 for County taxes under either exemption.
Wartime, combat or Cold War service, and a primary residence	The home must be the primary residence of the veteran, spouse, unremarried surviving spouse or Gold Star parent.

Sources

Updated

Last updated 2026-10-10.

What changed then:

First published.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.