Niagara 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. Niagara County's towns and cities assess property; the County's local laws set the exemption for the County tax only, and each town, city, village and school district decides for its own levy. Alternative veterans exemption (458-a). Adopted by Local Law 3 of 1985 and raised by Local Law 4 of 1997; Local Law 3 of 2001 added Gold Star parents as qualified owners. Local Law 3 of 2024, passed October 15, 2024, raised the maximums to $30,000, $20,000 and $100,000 for the wartime, combat and disability parts; each scales by the assessing unit's equalization rate. Cold War exemption (458-b). Adopted in 2007; Local Law 7 of 2017 removed the ten-year limit, and Local Law 2 of 2021 moved the County to the 15% option, capped at $15,000, with a disability part of half the Cold War rating times assessed value up to $50,000, from the 2022 roll. The full exemption (458-a(11)). On September 22, 2026 the Legislature received IL-155-26, "A Local Law Opting Niagara County into the Full Real Property Tax Exemption Under § 458-a(11)", which would fully exempt from County taxes and County special district charges the primary residence of a veteran whom VA considers permanently and totally disabled as a result of service, shown by a VA letter or form saying so. The Legislature's September 22 minutes (posted October 13, 2026) record the hearing call adopted on a 15 to 0 vote: the public hearing is at the Legislative Chambers, Niagara County Courthouse, Lockport, on October 20, 2026 at 5:50 p.m. It would not bind towns, cities, villages or school districts, each of which must adopt its own. How to apply. File the RP-458-a or RP-458-b form with your town or city assessor by the taxable status date, usually March 1; a veteran whose rating changes files the renewal form on the county's exemption page. The Veterans Service Agency helps with the forms.