Section 458-b of the Real Property Tax Law authorizes a limited exemption from real property taxes for real property owned by persons who rendered military service to the United States during the Cold War (defined as September 2, 1945 to December 26, 1991) and discharged under honorable conditions, provided such property meets the requirements set forth in the law.
Each county, city, town and village has the option of deciding whether to grant the Cold War Veterans exemption. The City of Rome and Oneida County has opted into this program.
Click on the following links to acquire instructions and/or an application for the Cold War Veterans Exemption:
Cold War Veterans Exemption Instructions
Cold War Veterans Exemption Application