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Town of Wappinger, NY
Dutchess County
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Table of Contents
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[Adopted 3-24-1997 by L.L. No. 4-1997]
[Amended 3-12-2001 by L.L. No. 1-2001]
This article shall be known and cited as "Town of Wappinger Local Law No. 4 of 1997," increasing the maximum tax exemption allowable to veterans by New York State Real Property Tax Law § 458-a, Subdivision 2 (a), (b) and (c), as amended by Local Law No. 1 of 2001, and by further permitting the Gold Star Parent exemption as authorized by the most recent amendments to § 458-a, Subdivision 7, of the New York State Real Property Tax Law.
[Amended 3-12-2001 by L.L. No. 1-2001]
This article provides that the maximum tax exemptions allowed to veterans by the New York State Real Property Tax Law § 458-a, Subdivision 2 (a), (b) and (c), shall be increased, and the Gold Star Parent exemption allowable by New York State Real Property Tax Law § 458-a, Subdivision 7, is hereby adopted and authorized. The Town Board has determined that it is in the best interests of the Town and its residents to provide the exemptions as authorized by the most recent amendments to § 458-a, Subdivision 7, of the New York State Real Property Tax Law.
[Amended 3-12-2001 by L.L. No. 1-2001]
The Town hereby adopts and authorizes the definitions set forth in the New York State Real Property Tax Law § 458-a, Subdivision 1, and, in addition, pursuant to the authority granted by the New York State Real Property Tax Law § 458-a, Subdivision 7, hereby includes the Gold Star Parent exemption in the following definitions:
A. 
"Qualified owner" shall include the parent(s) of a child who died in the line of duty while serving in the United States armed forces during a period of war (hereinafter referred to as a Gold Star Parent).
B. 
"Qualifying residential real property" shall include property owned by a Gold Star Parent, provided that such property shall be the primary residence of the Gold Star Parent.
[Amended 2-24-2003 by L.L. No. 3-2003]
Pursuant to the authority set forth in the New York State Real Property Tax Law § 458-a, Subdivision 2(d)(ii), the maximum tax exemptions allowable to veterans shall be increased as follows:
A. 
The exemption for qualifying residential real property shall not exceed $27,000, or the product of $27,000 multiplied by the latest state equalization rate for the Town of Wappinger, whichever is less.
B. 
In addition to the exemption provided in Subsection A of this section, where a veteran served in the combat theatre or combat zone of operations, as documented by the award of the United States Campaign Ribbon or Service Medal, the additional exemption for qualifying residential real property shall not exceed $18,000, or the product of $18,000 multiplied by the latest state equalization rate for the Town of Wappinger, whichever is less.
C. 
In addition to the exemptions provided in Subsections A and B of this section, where the veteran received a compensation ratings from the United States Veterans Administration or from the United States Department of Defense because of a service-connected disability, the additional exemption for qualified residential real property shall not exceed $90,000, or the product of $90,000 multiplied by the latest state equalization rate for the Town of Wappinger, whichever is less.