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Volume 1 - Opinions of Counsel SBEA No. 103

Opinions of Counsel index

Veterans’ exemption (proceeds of sale) (filing of new application) - Real Property Tax Law, § 458:

Where a veteran’s exempt property is sold and the proceeds are used to purchase property in another town, the veteran is required to file a new application for exemption together with any supporting documents which may be required by the assessor.

Our opinion has been requested as to whether a veteran is required to file a new application for exemption and present supporting documents that he received and used eligible funds in purchasing property which he sells and uses the proceeds of the sale of such property to purchase property in another town, or whether it would be sufficient to produce a letter from the assessor in which the original property was located stating the amount of the exemption previously granted.

The veteran, in the situation described above, is required to file a new application and is further required to attach to the application such supporting documents as the assessor would require with regard to an original application. Photostatic copies of the documents attached to the original application may be provided, and if the assessor is satisfied that such proof warrants the granting of an exemption, he may act accordingly. However, if the proof submitted in the other town is less than that required of other applicants in the second town, additional proof may be requested. The fact that the exemption was granted in one town is not binding upon another town and the burden is upon the veteran to satisfy the assessor that he meets all the requirements of the statute.

April 5, 1972