Ulster County: Full Exemption for Permanently and Totally Disabled Veterans (Local Law 13 of 2026)

Real Property Tax Law 458-a(11) lets a county fully exempt the primary residence of a seriously disabled veteran; see the New York entries on the alternative veterans exemption. Ulster County's Proposed Local Law 13 of 2026, "A Local Law Opting Ulster County Into The Full Real Property Tax Exemption Authorized By Real Property Tax Law § 458-a(11)", had its public hearing on August 18, 2026, and the Legislature adopted it by Resolution 478 on September 15, 2026, 23 votes to none; the resolution says it takes a local law number "pending the approval of the County Executive". What it does. It adds section 312-45.1 to the County Code's alternative veterans exemption article: qualifying residential property that is the primary residence of a seriously disabled veteran is fully exempt from County real property taxes and, to the extent the County levies them, County special district charges, assessments and special ad valorem levies. Eligibility follows 458-a(11): VA must consider the veteran permanently and totally disabled as a result of military service, shown by a VA letter or form saying so. Town, city and village assessors grant it on their rolls. When. The law "shall take effect immediately upon filing with the Secretary of State", and the exemption applies "to assessment rolls based on the first taxable status date occurring on or after the later of: (1) October 1, 2026; or (2) the effective date of this Local Law" - in most towns the March 1, 2027 taxable status date. It covers only the County's share of the bill; towns, villages and school districts must adopt their own. The County's alternative exemption alongside it. The Real Property Tax Service Agency's 2025 Real Property Data Report states the County's ceilings under section 312-43: the 15% option, with a $45,000 maximum for wartime service, $30,000 for combat service, and assessed value times half the service-connected rating up to $150,000 (the same report tabulates each town's own ceilings, from Kingston's $24,000/$16,000/$80,000 up). The Code article itself is on eCode360, which still serves only its Cloudflare challenge (rechecked 2026-10-13).