Nassau County Veterans Property Tax Exemptions, and the Full Exemption Adopted in 2026

These are the State exemptions in Real Property Tax Law 458, 458-a and 458-b; see the New York entries. Nassau County assesses property itself, so its Department of Assessment, 240 Old Country Road, 4th floor, Mineola (516-571-1500, [email protected]), handles veterans exemptions for the county and town taxes. Villages and the cities of Glen Cove and Long Beach decide for their own taxes, and school taxes are reduced only where the school district opted in. No veterans exemption reaches special district taxes. The full exemption for permanent and total disability (458-a(11)). Local Law 9 of 2026, passed June 29 and approved July 28, 2026, filed with the State July 30, adds Administrative Code 6-2.11: the primary residence of any seriously disabled veteran "shall be eligible for a tax exemption pursuant to" 458-a(11). Because the County law adopts the statute by reference, the State's test applies: a VA letter, form or other document stating the veteran is permanently and totally disabled as a result of service, with a qualifying discharge. The law's title speaks of veterans "rated one hundred percent disabled", and the Department's 2027-28 brochure, revised August 18, 2026, lists two criteria, permanent and total disability and a 100% VA rating. A veteran paid at the 100% rate for unemployability whose VA letter says permanent and total meets the statute without a 100% schedular rating; apply anyway and cite 458-a(11)(b). It applies to rolls from taxable status dates on or after October 1, 2026, so first to 2027-28 County and town taxes. Alternative veterans exemption (458-a). 15% of assessed value for wartime service or an expeditionary medal, 10% more for combat service shown on the DD-214, and assessed value times half the VA rating, each capped by the County's ceilings times the class ratio; the County has not published its ceilings. Gold Star parents qualify. Administrative Code 6-2.10 (Local Law 14 of 2016) extends it to reservists called up for the 1970 postal strike, Operation Graphic Hand. Cold War exemption (458-b). Administrative Code 6-2.7, as amended by Local Law 4 of 2018, grants 15% of assessed value up to $75,000 times the class ratio, plus the disability part up to $250,000 times the ratio, the highest ceilings the statute allows, for as long as the owner qualifies, against county and town taxes and on co-op shares. The brochure shows the 15% cap as $135 of assessed value at the current ratio. It cannot be combined with the alternative or eligible funds exemption. How to apply. Applications for the 2027-28 tax year must reach the Department by January 4, 2027. Bring the deed or co-op share certificate, proof of residence at the property, and a DD-214 (member copy 4) or other proof of service. The brochure says the proof of service must show the character of service as "Honorable"; the statute asks for a discharge under honorable conditions, which a general discharge is, and also admits a veteran with a qualifying condition or a discharged LGBT veteran with a discharge other than bad conduct or dishonorable. Add the VA rating letter, a death certificate for a surviving spouse, or the certificate of demise for a Gold Star parent. Old dates on the web page. The Department's Veterans' Real Property Tax Exemptions page says the Vietnam period now starts "November 11, 1955" and, further down, "Feb. 28, 1961". The statute says November 1, 1955, which the 2026 brochure gets right.