Erie County Veterans Property Tax Exemptions

These are the State exemptions in Real Property Tax Law 458-a and 458-b; see the New York entries. Erie County's choices reach only the County's tax. The City of Buffalo, the other cities, the towns and the school districts each make their own for their own taxes, and the application goes to the assessor of the city or town where the home is. Alternative veterans exemption (458-a). Local Law 3 of 2022, passed June 30, 2022 and approved July 14, 2022, raised the County's ceilings from $18,000, $12,000 and $60,000, set by Local Law 5 of 1997, to $30,000 for wartime service, $20,000 more for combat service and $100,000 for the disability part. The County's Real Property Tax Services says the new ceilings took effect for 2024. Each is scaled by the assessing unit's equalization rate. Local Law 1 of 2001 extends the exemption to a Gold Star parent's primary residence. Cold War exemption (458-b). Local Law 3 of 2008 grants 15% of assessed value, up to $12,000, plus the disability part up to $40,000, each scaled by the equalization rate, first for the County's 2010 tax. It covered ten years; Local Law 5 of 2017 lets it run for as long as the owner qualifies. That 2017 law says it amends "Section 4(G)" of the 2008 law, which has no such subsection (the ten-year rule is in section 4(C)), and its preamble speaks of a 10% exemption where the County grants 15%; the intent to end the ten-year limit is plain. It cannot be combined with the alternative or eligible funds exemption. The full exemption for permanent and total disability (458-a(11)). Erie County had not adopted it as of 2026-10-02. The Legislature's list of local laws shows two for 2026, neither on veterans, and its posted agendas and minutes, through the eleventh meeting of 2026 in June, show no proposal; nothing later was posted. Neighbouring counties adopted it in July to October 2026, so ask the Veterans Service Agency whether that has changed. Until the County adopts it, a permanently and totally disabled veteran in Erie County gets no full exemption from County taxes, whatever the city, town or school district does. How to apply. File the State's form RP-458-a or RP-458-b with your city or town assessor by its taxable status date, March 1 in most towns. The Veterans Service Agency (716-858-6363) can help.