Tompkins County, NY Article V Alternate Veterans Tax Exemption

[Adopted by the County Legislature 9-6-2005 by L.L. No. 4-2005[1]]

[1] Editor's Note: This local law also repealed former Art. V, Alternate Veterans Tax Exemption, adopted by the Board of Representatives of Tompkins County 4-1-1997 by L.L. No. 1-1997.

§ 150-36 Exemption granted.

The County of Tompkins hereby grants a real property tax exemption for veterans under the Alternative Exemption Program, with the following maximum levels of exemption:

A. Past war veterans exemption. For those honorably discharged veterans (and certain of their family members as set forth in the enabling legislation) who served during the Spanish-American War, the Mexican Border War, World War I, World War II, the Korean War, the Vietnam War period, or the Person Gulf conflict::

(1) Fifteen percent of the assessed value, with a maximum exemption of $15,000.

B. Combat zone veterans exemption. For those veterans under the basic war veterans exemption who can also document service in a combat theater or zone:

(1) An additional 10% of assessed value, with a maximum exemption of $10,000.

C. Disability veterans exemption. For those veterans who have received a service-connected disability compensation rating from the Veterans' Administration:

(1) An additional percent of assessed value equal to 50% of the disability rating, with a maximum exemption of $50,000.