Buffalo Mayor Ryan, Common Council approve property tax exemption for veterans with disabilities

Local law establishes full city property tax exemption for veterans with 100% permanent and total service-connected disabilities 

Submitted by the Office of City of Buffalo Mayor Sean Ryan

Mayor Sean Ryan and Common Council President Joel Feroleto announced the passage and signing of a local law establishing a full city property tax exemption for qualifying veterans with permanent and total service-connected disabilities. 

The local law, sponsored by Feroleto and co-sponsored by council members Bryan Bollman, Mitch Nowakowski and Rasheed N.C. Wyatt, implements New York State Real Property Tax Law Section 458-a(11), allowing eligible veterans’ primary residences to be fully exempt from city property taxes. Ryan certified the necessity of immediate passage under Section 3-17 of the city charter, allowing the council to consider and approve the legislation without the usual seven-day waiting period. On Tuesday, the council unanimously approved the law. 

“Veterans who come home from military service with permanent disabilities return to a life with new challenges to navigate every day,” Ryan said. “We owe them our gratitude and our support. This exemption will provide meaningful relief to veterans and their families, helping them remain in their homes and communities. I thank Council President Feroleto and the Common Council for their partnership in making this relief available to qualifying Buffalo residents.” 

Feroleto said, “Those who have given part of themselves in service to our country should never be burdened by the cost of keeping a roof over their heads. This tax exemption is a concrete way to honor the sacrifice of our most seriously disabled veterans and to make sure that the support they receive is meaningful, lasting and fair.” 

Common Council Majority Leader Leah Halton-Pope said, “We can never fully repay the sacrifices made by our veterans, but we can take meaningful steps to show that their service and their lives matter to us. No veteran who has given so much for this country should have to face the added burden of worrying about keeping a roof over their family’s head. This tax exemption is about more than financial relief; it’s about dignity, stability, and honoring our commitment to those who served. Our veterans stood up for us, and we have a responsibility to stand up for them.”

President Pro Tempore Council member Zeneta Everhart said, “Our veterans have sacrificed so much for our country, and they deserve the support to remain in their homes and communities. This legislation is a meaningful step toward easing the financial burden on veterans living with permanent service-connected disabilities. I’m proud that we’re turning our gratitude into action.” 

Bollman said, “Veterans who have sustained permanent disabilities while defending our nation have earned our deepest gratitude, and they need real assistance. This exemption is about supporting our disabled veterans, recognizing their service and sacrifice, and keeping them in their homes and communities. Thank you to the mayor and my colleagues on the council for their partnership in passing this exemption to give back to those who have given so much for our country.” 

Nowakowski said, “Veterans have given so much for our country, and those who face a disability due to their service deserve our support as they navigate new challenges upon returning home. This exemption is about giving back to veterans and helping to keep them in their homes and communities.” 

Wyatt said, “Our veterans have served our country with honor, and we have a responsibility to support them when they return home. Providing full city property tax relief for qualifying veterans with permanent and total service-connected disabilities is a meaningful way to recognize their sacrifices and help ease the financial challenges they and their families face. I’m proud to support this legislation and deliver relief to those who have given so much in service to our nation.” 

Council member Joseph Golombek said, “Qualifying veterans with permanent and total service-connected disabilities deserve meaningful property tax relief. This exemption provides direct financial relief to eligible veterans and recognizes the sacrifices they have made in service to our country. I’m proud to support legislation that delivers a tangible benefit to those who have served.” 

Council member David A. Rivera said, “For veterans living in Buffalo on a fixed income, property taxes can be a significant expense, especially when a service-connected disability limits their ability to work. This exemption can make a real difference for eligible veterans by taking the city property tax burden off their primary residence. I strongly support this legislation because the impact is right here at home. It helps veterans and their families hold on to their homes and gives them one less financial worry as they move forward.” 

To qualify, a veteran must meet applicable military discharge requirements and be considered by the U.S. Department of Veterans Affairs to be permanently and totally disabled as a result of military service. The property must serve as the veteran’s primary residence. Veterans must submit a recent VA letter of determination or other qualifying documentation confirming their permanent and total service-connected disability. 

The city’s action follows Erie County’s adoption of a similar exemption for eligible veterans. The city exemption applies to city property taxes only; it does not eliminate Buffalo school taxes or taxes imposed by other jurisdictions that have not separately adopted the exemption. 

The city’s assessment and taxation department will mail notifications to residents currently receiving the existing veterans’ disability exemption. These residents must submit a recent letter of determination from the U.S. Department of Veterans Affairs confirming their permanent and total service-connected disability by Dec. 1 so the department can verify their eligibility for the new exemption.

The exemption will be reflected in the city’s final assessment roll (March 1, 2027) and applied to city property tax bills issued in July. Residents with questions may contact the city’s exemptions office at 716-851-5733; Ext. 3, or cobexemption@buffalony.gov.