Owners & management · 11/04/2026
NYC Council bill would fully exempt disabled veterans from property taxes
A state law lets local governments exempt qualifying disabled veterans' primary homes from 100% of covered property taxes. In NYC, Council Member Frank Morano's Intro 1051 would adopt it in all five boroughs, but it was still pending as of 11/01/2026. The city already offers partial exemptions for eligible veterans.
Reported by amNYRead the original ↗
What happened
New York State has passed a law that lets local governments fully exempt some disabled veterans from property taxes on their homes. amNY reported on 11/04/2026 that New York City has not yet adopted the exemption, so veterans in the five boroughs cannot get it for now.
Gov. Kathy Hochul signed the legislation on 12/19/2025, and it was amended in 2026. It gives counties, cities, towns, villages and school districts the option to exempt a qualifying veteran's primary residence from 100% of covered property taxes and certain additional assessments. Each local government decides whether to opt in. Two veterans with the same disability status could be treated differently depending on where they live.
To qualify, a veteran needs documentation from the U.S. Department of Veterans Affairs confirming that they are permanently and totally disabled because of military service. They must also meet requirements on service, discharge status, homeownership and primary residence. If the city adopts the law, homeowners would still have to apply and submit the required documents. The state Department of Taxation and Finance says the exemption may apply to certain assessment rolls in communities that approve it.
In New York City, Council Member Frank Morano introduced Introduction 1051 on 09/10/2026 to make the full exemption available citywide. The City Council's Veterans and General Welfare committees held a joint hearing on 10/21/2026. The bill was left in committee without a vote and remained pending as of 11/01/2026. The city already offers partial property tax exemptions for eligible veterans, with extra reductions for some based on combat service or a service-connected disability.
Key facts
- State law signed
- 12/19/2025 by Gov. Kathy Hochul, amended in 2026
- Exemption size
- Up to 100% of covered property taxes and certain additional assessments on a primary residence
- Who decides
- Each local government opts in; NYC has not yet done so
- City bill
- Introduction 1051, introduced 09/10/2026 by Council Member Frank Morano
- Hearing
- Joint hearing of the Council's Veterans and General Welfare committees on 10/21/2026; no vote taken
- Status
- Pending in committee as of 11/01/2026
- Eligibility
- VA documentation of permanent and total service-connected disability, plus service, discharge, homeownership and primary residence requirements
- State agency
- NYS Department of Taxation and Finance
What it means
Buyers and owners
Veteran homeowners in NYC with a VA permanent and total service-connected disability rating cannot get the full exemption until the City Council passes a law. Existing partial veterans' exemptions still apply, and the full exemption would require a separate application if adopted.
Landlords
Small landlords who are qualifying disabled veterans and live in the property as their primary residence may be affected if the city opts in. The material does not explain how the exemption would apply to multi-unit buildings with rental units.
Caseworkers
Caseworkers helping disabled veteran homeowners can encourage clients to gather VA disability documentation and proof of service, discharge and residence now. They should also watch Introduction 1051, since nothing can be filed for the full exemption until the city acts.
The highlights
- Gov. Hochul signed the state law on 12/19/2025, and each locality decides whether to opt in.
- Intro 1051 had a hearing on 10/21/2026 but was left in committee without a vote.
- Veterans need VA proof they are permanently and totally disabled from military service.
Why it matters Landlords
Disabled veteran homeowners, including small landlords who live in their buildings, could owe no covered property tax if the Council adopts the bill.
What to do: Track Intro 1051 and gather VA disability and discharge documents now.
Not known yet
- Whether or when the City Council will vote on Introduction 1051
- Which NYC assessment roll year the full exemption would first apply to if adopted
- How the exemption would work for owner-occupied buildings that also contain rental units
- Which city agency would take applications and what the filing deadline would be
Background
In New York City, property tax exemptions for homeowners, including the existing veterans' exemptions, are generally administered by the city's Department of Finance. Owners usually must apply and provide supporting documents, and approved exemptions reduce the assessed value that taxes are based on. Many state tax laws that create optional exemptions only take effect locally after a city, county or other taxing body passes its own law or resolution to opt in.
Summary written by Bulwark from amNY’s reporting. The original story is at bxtimes.com. This is general information, not legal advice.
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Photo: Andre Carrotflower, CC BY-SA 4.0