Allegany County committee reviews raising senior and veterans property‑tax exemptions, asks staff for fiscal scenarios

Allegany County’s Ways and Means Committee on June 17 reviewed possible increases to property‑tax exemptions for homeowners 65 and older and considered opting into a newly expanded exemption for veterans rated 100% permanent and total by the U.S. Department of Veterans Affairs.

County Treasurer Allison reported the county’s fiscal picture is positive this year — “we are up $696,000, which is about 5.4%,” she said — and county staff and counsel presented legal and fiscal details that would affect any change. County attorney explained that the senior exemption is governed by New York Real Property Tax Law §467 and that local governments may adopt a sliding income scale and set a maximum income limit between $3,000 and $50,000.

Joe Bottinger, who outlined the county’s current approach, said Allegany County uses a sliding scale with a current maximum of $19,500. “I had done a range of what the numbers would look like… from 19,500 to 40,000,” he said, and offered to provide written scenarios and a visual summary for the committee. Bottinger estimated, as a rough example, that “for every $500 you raise it, it’s probably… you pick up perhaps 10 people” and that each $500 increase could shift “maybe 250,000, 300,000” in assessed value countywide — a tentative ballpark staff described as “super… a guess.”

On veterans’ benefits, staff explained an amendment to Real Property Tax Law §458‑A (new subsection 11) that allows counties to opt in to an expanded exemption for veterans with a 100% permanent and total VA rating and individual unemployability. Bottinger said the county currently has 206 parcels in the alternate‑veteran category; those parcels represent roughly $6 million of exempted assessment under current practice, and “if we were to go to this particular opt‑in option… that $6 million would go to $25 million,” he said. Staff clarified the county option applies only to a veteran’s primary residence and generally to the residential footprint (commonly about 1 acre, sometimes more).

Several members asked operational questions — whether life‑use conveyances still qualify (staff: yes, if the eligible person lives in the household), how residency would be verified (state/local assessor and tax filing evidence), and whether current recipients would automatically receive any increase (seniors typically renew annually; the state is moving to automated income verification). Members also expressed concern about the local fiscal impact of expanding exemptions and requested more precise numbers.

The committee directed staff to prepare and circulate a visual summary and fiscal scenarios and return with the analysis at the committee’s next meeting (the second meeting next month) so the board can determine whether to adopt changes in time to affect the required schedule.

The presentation referenced New York Real Property Tax Law §467 (seniors) and §458‑A (veterans). The discussion did not include any final ordinance or vote to adopt changes; it resulted in a staff assignment to deliver quantitative scenarios and timing information to the committee.