1. Alternative Veterans Tax Exemption
Niagara Wheatfield Central School District

2. Alternative Veterans Tax Exemption
The Alternative Veterans Tax Exemption was signed into law by Governor Cuomo on December 18, The purpose of this legislation was to authorize school districts to grant tax exemptions to veterans pursuant to Section 458-a of the Real Property Tax Law.
The Alternative Veterans Tax Exemption will have no impact on the total amount of school taxes collected.

3. Alternative Veterans Tax Exemption
A meeting was held at the Niagara Wheatfield Administration building on September 30, 2014 with various Veterans organizations and discussion entailed on the Veteran’s Tax Exemption.
The following Veterans participated: THANK YOU!!!
Richard Baker Commander Sanborn Post 969 American Legion
Arthur Cline Lewiston Post 1083 American Legion
Charles Kegler First Vice Commander Niagara County
Ron Krul Commander American Legion Wheatfield Post
Earl Schmidt Niagara County Veterans Agency
Dennis Smilinich National Revenue Enhancement American Legion, Vice Chairman Children and Youth NYS American Legion
Also participating were Lynn Fusco, Superintendent, Steve Sabo, NW School Board President, Chris Peters NW School Board Vice-President, and myself.

4. Alternative Veterans Tax Exemption
“The nature of a veteran’s military service determines the applicable percentage exemption (per RPTL 458-a):
Basic Wartime Exemption – for an individual on active duty during a period of war = 15% of the assessed value of his or her qualifying property not to exceed a maximum of $12,000 or the product of $12,000 and the latest EQ rate, whichever is less.
Combat Zone – for an individual who served during wartime in a combat zone = to 10% the assessed value subject to a ceiling of $8,000 or the product of $8,000 and the latest EQ rate.
Disability – for individuals sustaining service related injuries = ½ of his or her disability rating, with a cap of $40,000 or $40,000 multiplied by the latest EQ rate.”
Information provided by Erie 1 BOCES Finance and Legislation Update 1/15/14

5. Alternative Veterans Tax Exemption
Example:
An individual who served during a period of war, in a combat zone, and has 100% service-connected disability rating would be eligible for an exemption of 75% of the property’s value, up to $60,000.
15% Basic Wartime
10% Combat Zone
50% Disability _
75% Total Exemption

6. Alternative Veterans Tax Exemption
“A school district can, at its discretion, decrease the aforementioned caps from $12,000/$8,000/$40,000 to $6,000/$4,000/$20,000 or $9,000/$6,000/$30,000 A district may also choose to increase the base ceilings at rates specified in statute. (See N.Y. RPTL 458-a[2][d][ii]). As the standard caps (i.e., $12,000/$8,000/$40,000) are low enough to be implicated where property values exceed $80,000, electing to use the lower values (i.e., $6,000/$4,000/$20,000 or $9,000/$6,000/$30,000) could limit losses while still offering some relief to veterans.”
Information provided by Erie 1 BOCES Finance and Legislation Update 1/15/14

7. Alternative Veterans Tax Exemption
“If a school district wants to implement the veterans exemption – A district must hold a public hearing on the matter and, subsequently, pass a resolution authorizing the same. Should a district wish to reduce or increase the ceilings on the exemptions, it must hold a separate hearing and pass a separate resolution.”
“The veterans exemption provided in 458-a is wholly discretionary. Should a city, town, village or county opt not to offer the exemption, 458-a(4) requires that the municipality pass a local law providing as much. It is not clear whether school districts are subject to this requirement: while the new language of subparagraph (2)(d)(i) suggests that paragraph (4) would also apply to school districts, the language of paragraph (4) limits the requirement to cities, towns, villages, and counties.”
Information provided by Erie 1 BOCES Finance and Legislation Update 1/15/14

8. Alternative Veterans Tax Exemption
An initial public hearing for consideration of adopting a Resolution for the Alternative Veterans Property Tax Exemption was held on April 2, 2014.
The Board of Education must pass a resolution prior to March 1, 2015 to authorize the Veteran’s Tax Exemption.
Because the Niagara Wheatfield Board of Education intends to implement the Alternative Veteran’s Tax Exemption a public hearing was held on April 2, 2014.

9. Alternative Veterans Tax Exemption
Eligibility Requirements are outlined in the Assessor’s Manual, Volume 4, Exemption Administration.
Essentially, the property must be owned by a “qualified owner”, namely :
a veteran,
the spouse of a veteran
or the unremarried surviving spouse of a veteran.
There is additional guidance for the assessors when determining eligibility.
Currently there are approximately 1,552 Properties Affected in the Niagara Wheatfield Central School District.

10. Alternative Veterans Tax Exemption
If an exemption level is chosen other than the default levels of $12,000/$8,000/$40,000 an additional public hearing must be held.
There can be only one choice of exemption levels for the school district.

11. Alternative Veterans Tax Exemption
Total assessed value of property
$100,000
Alternative veterans exemption (war time) – fixed dollar amount exempt, subject tot state maximum (supersedes 15% benefit level)
$12,000
Senior citizens exemption - % exempt
50%
Taxable value after deduction for veterans exemption = $100,000 - $12,000
$88,000
Taxable value after additional deduction for senior citizens exemption = $88,000 – ($88,000 x 50%)
$44,000
Total exempt value = $12,000 + $44,000
$56,000
The Alternative Veterans Tax Exemption will reduce the amount of STAR returned to the school, however, the total levy is still collected in full for the school….but the balance is collected from taxpayers.
Taken from an from John Shoemaker to Patricia Hartigan where he states he copied and pasted a passage from the Assessor’s Exemption Manual on the calculations of multiple exemptions.
Note: In calculating exemptions for school tax purposes, apply the STAR exemption after all other applicable exemptions have been applied to the property’s assessed value.
Information provided by Niagara County Real Property

12. Alternative Veterans Tax Exemption
STATUS OF MUNICIPAL OPTIONS IN REGARDS TO VETERANS EXEMPTIONS
MAXIMUM 458(A)
ALTERNATIVE VETS EXEMPTION
WARTIME VETERAN
COMBAT ZONE VETERAN
DISABLED VETERAN
MUNICIPALITY
2013 FINAL EQ. RATE
15%
MAXIMUM EXEMPT
25%
50%
CAMBRIA
100.00
18,000
30,000
60,000
HARTLAND
MIDDLEPORT (VLG)
9,000
15,000
LEWISTON
80.00
12,000
9,600
20,000
16,000
40,000
32,000
LEWISTON (VLG)
LOCKPORT (TOWN)
NEWFANE
92.00
16,560
27,600
55,200
NIAGARA
60.00
7,200
1,200
24,000
PENDLETON
96.00
17,280
28,800
57,600
PORTER
93.00
16,740
27,900
55,800
YOUNGSTOWN (VLG)
ROYALTON
11,040
18,400
36,800
SOMERSET
BARKER (VLG) -
WHEATFIELD
70.00
8,400
14,000
28,000
WILSON
WILSON (VLG)
CITY OF LOCKPORT
CITY OF NIAGARA FALLS
CITY OF N. TONAWANDA
97.00
17,460
29,100
58,200
NIAGARA COUNTY*
*The maximum exemption for county purposes shall also be equalized by the appropriate equalization rate for each town and city
NOTE: Final Equalization rate used for exemption purposes may differ from that used for tax extensions.
Information provided by Niagara County Real Property

13. Alternative Veterans Tax Exemption
Using the $12,000/$8,000/$40,000 exemptions:

14. Alternative Veterans Tax Exemption
Using the $6,000/$4,000/$20,000 exemptions:

15. Alternative Veterans Tax Exemption
Using the $9,000/$6,000/$30,000 exemptions:

16. Alternative Veterans Tax Exemption
Rate Increase Comparison Based on a $150,000 Assessed Value
$6,000/$4,000/
$20,000
$9,000/$6,000/$30,000
$12,000/$8,000/$40,000
Homestead:
Niagara
$43.14
$61.90
$78.17
Wheatfield
$22.17
$32.67
$42.80
Lewiston
$42.28
$61.89
$80.82
Cambria
$18.84
$28.07
$37.47
Non-Homestead:
$51.12
$73.82
$95.15
$40.94
$60.88
$79.75
$34.02
$50.31
$66.27
$26.09
$39.09
$51.82
Amounts are annual estimates based on a $150,000 assessed value.