The Niagara Falls City Council has adopted a resolution “affirm(ing) its support” for a change to state law that would exempt certain disabled veterans from property taxes on their primary residence.
The resolution calls for city administrators to prepare a plan to implement the tax exemption by Oct. 1. and report back to the council on the implementation planning in the next 60 days.
The council action follows the approval of an amendment, in December 2025, to the state’s real property tax law “establishing a real property tax exemption for veterans who have a 100% service-connected disability.” The amendment originally called for the granting of the property tax exemption to be subject to the approval of local governments and school districts.
Legislation signed by Gov. Kathy Hochul last week now makes the tax exemption mandatory across the state.
In the resolution supporting the new property tax exemption, Council Members Bridgette Myles (D) and Vincent Cauley (R) stressed that the city “supports meaningful property tax relief for veterans who have sustained the most serious service-related injuries.” The city lawmakers are asking that the city administrator and corporation counsel reach out to the state Department of Taxation officials for guidance in implementing the exemption.
To qualify for the exemption, a veteran must be “permanently and totally disabled due to military service” and have a 100% disability rating from the U.S. Department of Veterans Affairs. They must also have a “VA determination of individual unemployability.”
A qualifying veteran must also be eligible for or receiving adaptive housing benefits. Veterans will need to apply for the exemption.
In response to a question from Council Member James Perry about the effectiveness of the exemption on city property tax receipts, officials said the Niagara Falls City Assessor has estimated that “roughly 30 residents” would qualify for the exemption.
“I think this is putting us on record as supporting our veterans,” Myles said.