Buffalo, N.Y. (WBEN) - Buffalo Mayor Sean Ryan was joined by members of the Buffalo Common Council on Tuesday to celebrate 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 Council President Joel Feroleto and co-sponsored by several other Council members, 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. Mayor 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.
The Council unanimously approved the law Tuesday during session, and Mayor Ryan signed the law into law later that afternoon.
“Veterans who come home from military service with permanent disabilities return to a life with new challenges to navigate every day,” said Mayor Ryan on Tuesday. “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.”
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.
“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,” said Council President Feroleto on Tuesday. “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.”
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, 2026, so the department can verify their eligibility for the new exemption.
The exemption will be reflected in the city’s March 1, 2027, final assessment roll and applied to city property tax bills issued in July 2027. Residents with questions may contact the city’s Exemptions Office at 716-851-5733; Extension 3, or cobexemption@buffalony.gov.
The law establishes full city property tax exemption for veterans with 100% permanent and total service-connected disabilities
The law establishes full city property tax exemption for veterans with 100% permanent and total service-connected disabilities




