Supporting Those Who Served, Right Here at Home
At the ULA Network Foundation, our mission remains simple: support, educate, and promote the men and women who served our country and now continue to serve our communities through organized labor, public service, and the skilled trades.
Through our Vets4Vets Project, we connect veterans, military families, union members, and community organizations with real resources. That means educational opportunities, career pathways, peer support programs, and benefits that improve daily life.
One development is especially important for New York veterans right now. The state has opened a new local option property tax exemption for veterans who hold a 100% Permanent and Total (P&T) disability rating from the U.S. Department of Veterans Affairs.
As advocates, we often receive questions about this all the time. So we are sharing guidance shared by Benjamin P. Pomerance, Deputy Counsel for the New York State Department of Veterans' Services, to help our veteran community understand who qualifies and how it works.
Understanding the New 100% P&T Property Tax Exemption
This exemption gives local governments across New York State the option to grant a full property tax exemption to eligible veterans with a 100% Permanent and Total VA disability rating.
Here is the part you cannot skip: participation is decided locally. Your town, city, or county must vote to adopt the exemption before it becomes available where you live. One municipality may offer it while the neighboring one does not.
So the first move is knowing your own jurisdiction. If your local government has not adopted it yet, that is exactly where veteran voices and union advocates make the difference.
We pulled together the questions veterans ask us most. Read these before you assume you do or do not qualify.
Does a TDIU rating qualify?
No. Veterans who receive Total Disability Individual Unemployability (TDIU) benefits do not automatically qualify for this exemption. Eligibility is limited to veterans with a 100% Permanent and Total disability compensation rating from the VA.
Can a surviving spouse keep receiving the exemption?
Yes. If a veteran was receiving the exemption at the time of their passing, an unremarried surviving spouse may continue to receive it under New York Real Property Tax Law Section 458-a.
Will existing veteran property tax exemptions be affected?
No. If a municipality chooses not to adopt the new exemption, your existing veterans' property tax exemptions stay exactly as they are. Any benefits you already receive will remain in place.
Does it apply to the surviving spouse of a veteran rated 100% but not Permanent and Total?
No. The veteran must have held a 100% Permanent and Total disability rating for the surviving spouse to stay eligible. A 100% rating that is not P&T does not carry over.
Is there a new application form?
No. The existing Alternative Veterans Property Tax Exemption forms already used under Section 458-a stay in place. You do not need to chase down a new document.
When will assessors start using the new provision?
Based on current legislation, assessors will begin applying the provision to taxable status dates occurring on and after October 1, 2026, unless future amendments change that-so mark the date and plan ahead.
Restoration of Honor Act and Expanded Access
There's another reason this legislation matters. Thanks to New York State's Restoration of Honor Act, the benefit may be available to more veterans than many people expect.
This law helps veterans who received a less-than-honorable administrative discharge tied to circumstances outside their control, including:
- Service-connected mental health conditions
- Military Sexual Trauma (MST)
- Post-Traumatic Stress Disorder (PTSD)
- Traumatic Brain Injury (TBI)
- Historic discrimination based on sexual orientation, gender identity, or gender expression
Through a successful Restoration of Honor Act determination, eligible veterans can regain access to certain state benefits, and that includes veterans property tax exemptions.
So if you hold a 100% Permanent and Total VA disability rating and you receive a favorable Restoration of Honor determination, you may become eligible for this new exemption when your local municipality adopts the program. If your discharge status held you back before, this is worth a second look.
Why This Matters for Veteran Families
For many veterans living on a fixed income, property taxes sit among the largest ongoing household costs. Cutting or wiping out that bill brings real financial stability. It helps veterans and their families stay in their homes and stay rooted in the communities they helped build.
At the ULA Network Foundation, we believe veterans deserve every resource and every benefit they earned through their service and sacrifice. No exceptions, no red tape left unexplained.
Our Commitment Through Vets4Vets
Our Vets4Vets Project keeps working alongside labor organizations, veterans service organizations, government agencies, training centers, employers, and community leaders. Together we:
This is reflected in real-world stories, including Solidarity in Action: Union Labor Showing Up for Veterans and Empowering Veterans, Strengthening Our Communities Through Union Labor.
We encourage veterans, family members, union leaders, and community advocates to stay informed and share this information with anyone who could benefit. One conversation can put thousands of dollars back into a veteran's pocket.
Thank You
We extend our sincere thanks to Benjamin P. Pomerance, Deputy Counsel for the New York State Department of Veterans' Services, for the guidance that helps veterans understand the benefits and opportunities open to them.
We also thank the veterans service organizations, labor leaders, peer support advocates, and community partners who show up every day so our veterans get the support, respect, and resources they deserve.
Together, we keep building stronger pathways for veterans, union families, and the communities we proudly serve.
Need Help?
For information regarding New York State veterans' benefits and services:
New York State Department of Veterans' Services - veterans.ny.gov
For veteran career opportunities in the union building trades, apprenticeship programs, community resources, and Vets4Vets initiatives, connect with the ULA Network Foundation. You can also explore our VA resources hub and join our next Vets4Vets Building Trades & Municipal Veterans Symposium.
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