Morris v. County Board of Assessors

In this tax assessment review proceeding, we are asked to determine whether the provisions of section 458 of the Real Property Tax Law, which exempt a veteran’s property from “ state, county and general municipal taxation ”, extend to special assessment and special ad valorem levies for improvement districts.

The petitioner, Edwin R. Morris, an honorably discharged veteran, was granted a veteran’s real property tax exemption by the respondent Board of Assessors of Nassau County in the *627amount of $2,800 against the assessed value of his residence in Nassau County, owned 'by him and his wife. In…