Suffolk 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. Suffolk County does not assess property. Its ten towns do, and the County's choices, in Article V of chapter 775 of the Suffolk County Code, apply only to the County's share of the tax. Your town and your school district each make their own choices for theirs, so ask the town assessor what applies to the whole bill. Alternative veterans exemption (458-a). Section 775-14 sets the County's ceilings at $54,000 for wartime service (15% of assessed value), $36,000 more for combat service and $180,000 for the disability part (assessed value times half the rating), each scaled by the town's equalization rate. That is one of the higher sets the statute allows a high-appreciation county. The County extends the wartime and combat parts to a Gold Star parent's primary residence, and lets a veteran who sells and buys again in the same town or village carry a prorated exemption for the rest of the year. Local Law 27 of 2018 adopted the option in 458-a(10) for reservists deemed on active duty during the 1970 postal strike, Operation Graphic Hand. Cold War exemption (458-b). Section 775-16 grants 15% of assessed value up to $54,000, plus the disability part up to $180,000, for active duty between September 2, 1945 and December 26, 1991. Local Law 9 of 2018 removed the ten-year limit for rolls from March 1, 2018, so it lasts as long as the owner qualifies. It cannot be combined with the alternative or eligible funds exemption. The full exemption for permanent and total disability (458-a(11)). Local Law 16 of 2026 (Resolution 209-2026), adopted March 10, 2026, added section 775-14(F), which fully exempts the primary residence of a qualifying veteran from County taxes, special district charges and special ad valorem levies, for rolls prepared on and after October 1, 2026. As first adopted it copied the State law as enacted by chapter 672 of 2025: a veteran who is considered permanently and totally disabled, is rated 100%, is rated individually unemployable, and is eligible for VA specially adapted housing assistance, the four joined by "and", which read literally almost no one meets. Part EE of chapter 59 of 2026, signed May 28, 2026, replaced those four tests in 458-a(11) with one. The Legislature followed: the local law in Resolution 651-2026, introduced June 2, adopted July 14 and approved by the County Executive July 28, 2026, rewrites 775-14(F) so that a veteran discharged under honorable conditions (or with a qualifying condition, or a discharged LGBT veteran, with a discharge other than bad conduct or dishonorable) qualifies on a VA letter, form or other document stating permanent and total disability as a result of service. It applies to rolls prepared on and after October 1, 2026 and takes effect on filing with the Secretary of State. The eCode360 text of the Code read on 2026-10-02 still shows the four tests; the amending resolution is the current law. This reaches County taxes only; the town's and the school district's taxes are exempt only where they adopted it too. Stale text in the County Code. Article V still defines the Vietnam War as beginning December 22, 1961, where 458-a now says November 1, 1955, and cites Executive Law 350 for the qualifying condition and LGBT veteran definitions, which are now in Veterans' Services Law 1. The State's definitions govern eligibility, so a veteran who served between November 1955 and December 1961 qualifies for the wartime part. How to apply. The County Veterans Service Agency has the application forms; file with the town assessor by the taxable status date, March 1 in Suffolk's towns. Town assessors: Babylon 631-957-3014, Brookhaven 631-451-6300, East Hampton 631-324-4187, Huntington 631-351-3226, Islip 631-224-5585, Riverhead 631-727-3200, Shelter Island 631-749-1080, Smithtown 631-360-7560, Southampton 631-283-6020, Southold 631-765-1937.