2026-562026-56
Resolution Introducing Local Law Amending Chapter 221 Of The Town Code Of The
Town Of Wappinger Entitled "Taxation" By Adding Section 221 -IX Entitled "Exemption
For Permanently And Totally Disabled Military Veterans"
At a Regular Meeting of the Town Board of the Town of Wappinger, Dutchess County,
New York, held at Town Hall, 20 Middlebush Road, Wappingers Falls, New York, on January
26, 2026.
The meeting was called to order by Joseph D. Cavaccini, Town Supervisor, and upon roll
being called, the following was recorded:
✓ Vote Record - Resolution RES -2026-56
Yes/Aye
No/Nay
Abstain
Absent
Q Adopted
❑ Adopted as Amended
Joseph D. Cavaccini
Voter
Q
❑
❑
❑
❑ Defeated
William H. Beale
Voter
Q
❑
❑
❑
❑ Tabled
Heather O'Dell
Voter
Q
❑
❑
❑
❑ Withdrawn
Christopher Phillips
Seconder
Q
❑
❑
❑
Al Casella
Mover
Q
❑
❑
❑
The following Resolution was introduced by Casella and seconded by Councilman
Phillips.
WHEREAS, the Town Board of the Town of Wappinger has determined that it is appropriate
and in the public interest to consider amendments to Chapter 221 of the Town Code of the Town
of Wappinger entitled "Taxation" to ensure that local law is consistent with and supportive of
state -authorized property tax exemptions for qualified veterans; and
WHEREAS, New York State Real Property Tax Law § 458-a(11) authorizes municipalities to
adopt a local law providing a full exemption from real property taxation and special district
levies for the primary residence of permanently and totally disabled military veterans who meet
the eligibility criteria set forth therein; and
WHEREAS, it is the intent of this proposed Local Law to amend Chapter 221 of the Town Code
of the Town of Wappinger entitled "Taxation" by adding a new Section 221 -IX entitled
"Exemption for Permanently and Totally Disabled Military Veterans," to provide a full
exemption from Town and special district charges, assessments, and special ad valorem levies
for real property used as the primary residence of a permanently and totally disabled military
veteran who meets the eligibility criteria set forth in New York State Real Property Tax Law §
458-a(11); and
WHEREAS, the Town Board wishes to provide an opportunity for public comment prior to
consideration of adoption of said Introductory Local Law, in accordance with the requirements
of the Municipal Home Rule Law;
BE IT RESOLVED by the Town Board of the Town of Wappinger, Dutchess County, New
York, as follows:
That pursuant to the provisions of Municipal Home Rule Law § 20(5), a public hearing will be
held by the Town Board of the Town of Wappinger at the Town Hall, located at 20 Middlebush
Road, Wappingers Falls, New York, on the 23 day of February, 2026, at: 7:00p.m., to consider
enacting Introductory Local Law No. of 2026, entitled:
A Local Law Amending Chapter 221 of the Town Code of the Town of Wappinger Entitled
"Taxation " by Adding Section 221 -IX Entitled "Exemption for Permanently and Totally
Disabled Military Veterans
and be it further
RESOLVED, that the Town Clerk of the Town of Wappinger is hereby authorized and directed
to publish notice of the time and place of said public hearing at least ten (10) days prior thereto
in the official newspaper of the Town of Wappinger.
The foregoing was put to a vote which resulted as follows:
RESULT:
ADOPTED [UNANIMOUS]
MOVER:
Al Casella, Councilman
SECONDER:
Christopher Phillips, Councilman
AYES:
Cavaccini, Beale, O'Dell, Phillips, Casella
Dated: Wappingers Falls, New York
1/26/2026
The Resolution is hereby duly declared Adopted.
JOSE'$ P. PAOLONI, TOWN CLERK
INTRODUCTORY LOCAL LAW NO. OF 2026 OF THE TOWN OF WAPPINGER
AMENDING CHAPTER 221 OF THE TOWN CODE OF THE TOWN OF WAPPINGER
ENTITLED "TAXATION" BY ADDING SECTION 221 -IX ENTITLED "EXEMPTION FOR
PERMANENTLY AND TOTALLY DISABLED MILITARY VETERANS"
Section 1. Legislative Intent.
It is hereby declared to be the intent of the Town Board of the Town of Wappinger to amend
Chapter 221 of the Town Code entitled "Taxation" by adopting a local law pursuant to the
authority granted under New York State Real Property Tax Law § 458-a(I1), in order to provide
a full exemption from Town and special district taxation for the primary residence of
permanently and totally disabled military veterans who meet the statutory eligibility
requirements.
Section 2. Text Amendment.
Chapter 221 of the Town Code of the Town of Wappinger entitled "Taxation" is hereby amended
by adding a new section to be known as Section 221 -IX, to read as follows:
§ 22 ll) .. Exemption for Permanently and Totally Disabled Military Veterans.
Pursuant to New York State 11.eal Property ll"u x Law § 458...a(i 1), the primary residence ol" any
permanently and totally disabled military veteran shall be fully exempt from Town and special
district charges, assessments, and special ad valorem levies, provided that such veteran meets all
o `the 1:61iowing requirements:
A. The veteran:
Was discharged or released from military service under honorable conditions, or
llllas a ciuualilying condition, as del:lned in Section i ol`the New York State
Veterans' Services Law, and has received a discharge other than bad conduct or
dishonorable, or
Is a discharged L(J13"ll" veteuln, as defined in Section i oJ`the New York State
Veterans' Services Law, and has received a discharge other than hard conduct or
dishonorable.
B. The veteran:
Is considered to be permanently and totally disabled as a result ol"military service,
and
Is routed one hundred percent (100%) disabled by the Invited States Department oJ"
Veterans AlTairs, or
ll llas been routed by the IJnited States Department oi" eterans A i 1.tirs as
individually unemployable.
C.The veteran:
Is eligible for pecuniary assistance from the Invited States government, or has
received such assistance, and
ll llas applied such assistance toward the acquisition or modification of` a suitable
housing unit with special features or movable 11wilities made necessary by the
nature of"the veteran's disability, as required by applicable law.
D. The real property f:or which the exemption is claimed must be used exclusively
as the veteran's primary residence and must otherwise meet all requirements set
forth in 11.eal PropertyTax. Law § 458 u.u(l l) and applicable rules and regulations.
Section 3. Authority.
This Local Law is enacted pursuant to the authority granted to the Town Board of the Town of
Wappinger by Municipal Home Rule Law §§ 10 and 20, Town Law § 130, and New York State
Real Property Tax Law § 458-a(11)
Section 4. Severability.
If any clause, sentence, paragraph, subdivision, section, or part of this Local Law shall be
adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, subdivision, section, or part thereof directly involved in the controversy in
which such judgment shall have been rendered.
Section 5. Effective Date.
This Local Law shall take effect immediately upon filing with the Secretary of State of the
State of New York.