Monroe County Veterans Property Tax Exemptions, and the Full Exemption Signed October 2, 2026

These are the State exemptions in Real Property Tax Law 458, 458-a and 458-b; see the New York entries. Monroe County does not assess property. The City of Rochester and the towns do, and the County's choices apply only to the County tax. The full exemption for permanent and total disability (458-a(11)). The Legislature adopted Local Law Intro. No. 319 of 2026, "Tax Exemption for Permanently and Totally Disabled Veterans", by 29 votes to none on September 8, 2026, and the County Executive signed it on October 2, 2026. The County says it gives an honorably discharged veteran whom VA considers permanently and totally disabled as a result of service a full exemption from County property tax on the primary residence. Under 458-a(11) the qualifying discharge is "under honorable conditions", which includes a general discharge, or a discharge other than bad conduct or dishonorable for a veteran with a qualifying condition or a discharged LGBT veteran, and the proof is a VA letter stating permanent and total disability. It applies to rolls from taxable status dates on or after October 1, 2026, so in most towns first to the 2027 roll. Apply through the city or town assessor; the Veterans Service Agency (585-753-6040) helps gather the discharge and VA records. Alternative and Cold War exemptions. The agency's page describes a "NY State/Monroe County" veterans exemption on County taxes; the County's ceilings, and whether it adopted the Cold War exemption, were not found published. Ask your assessor what the County, the city or town and the school district each allow. Three things the agency's tax page gets wrong. War periods. It lists VA's federal periods (Vietnam from February 28, 1961, or August 5, 1964 for service elsewhere; World War II service continuing to July 26, 1947). Real Property Tax Law 458-a has its own: Vietnam from November 1, 1955 to May 7, 1975, World War II from December 7, 1941 to December 31, 1946, Korea and the Persian Gulf as usual. A veteran who served between November 1955 and 1964 anywhere qualifies for the wartime part. School taxes. It says "There is no veteran's exemption available for school taxes." A school district may adopt the alternative exemption by resolution after a hearing; ask yours whether it has. Eligible funds. It says the eligible funds exemption is generally up to $5,000. Section 458 caps it at $7,500.