Suffolk County Legislature Approves Property Tax Break for Totally Disabled Veterans

The Suffolk County Legislature approved a property tax exemption for permanently and totally disabled veterans on March 14, but the measure's own sponsor acknowledged it may help far fewer people than intended under current state eligibility rules.

Suffolk became the latest municipality to pass legislation creating the exemption for veterans rated 100% disabled by the U.S. Department of Veterans Affairs. The bill now moves to County Executive Edward P. Romaine for his signature. The exemption applies to a qualifying veteran's primary residence.

Legislator Lennon, who sponsored the bill, said he is still glad the legislature acted but is "looking forward to a corrected version from the State and Governor" that would ease the eligibility requirements for veterans to receive the tax break. The governor's office did not immediately respond to a request for comment on potential changes to the state law.

The underlying state legislation, Senate Bill S.1183 paired with Assembly Bill A.74, was sponsored by State Sen. Joseph P. Addabbo Jr. of Ozone Park and signed by Gov. Kathy Hochul in December. The New York State Department of Veterans' Services described the law in a December 29, 2025 post as authorizing counties, cities, towns, villages, and school districts to grant a total property tax exemption on a veteran's primary residence, provided the veteran meets a set of criteria. An amendment Hochul signed in February went further, mandating the exemption rather than leaving adoption to municipal discretion. The state law takes effect in October, giving localities time to pass their own implementing measures, according to Martinez, who was quoted in reporting on the vote.

How broadly the exemption will reach is already generating confusion. The state law describes eligibility as applying to veterans who are permanently and totally disabled "as demonstrated by ONE or more of the following," citing a 100% VA disability rating, total disability based on individual unemployability, or a housing adaptation. A question posted to the state veterans' services agency's Facebook page captured the uncertainty directly: one commenter asked whether all three criteria must be satisfied or whether meeting just one is sufficient, given the statute's "one or more" language.

The public hearing held at the William H. Rogers Legislature Building in Hauppauge on Tuesday drew no testimony for or against the measure.

In the same session, the legislature adopted a separate local law providing property tax relief for the spouses of police officers killed in the line of duty, a measure that multiple Long Island municipalities have already passed under parallel state legislation.

Separately, changes to Section 459-c of New York State's Real Property Tax Law, which Farrell Fritz analyzed in a client advisory, expanded eligibility for other disabled residents. Under those provisions, a 50% reduction in assessed valuation is now available for properties owned by disabled persons whose primary residences are held in special needs trusts, and for property owners who have tenants with disabilities holding a life interest in the property. That section of state law sets a maximum income eligibility level of $50,000 and applies to assessment rolls prepared on or after January 1, 2025.

Whether the veteran-specific exemption Romaine is expected to sign will cover school taxes in addition to county and town levies remains an open question, as does the precise number of Suffolk veterans whose VA ratings would make them eligible under the statute as currently written.