[Added 1-27-1997 by L.L. No. 1-1997[1]]
[1]
Editor's Note: Section 2 of this article provided
that its effective date shall be 2-1-1997.
It is the intention of the Town Board of the
Town of Haverstraw, by this article, to recognize the sacrifices made
and services rendered by those persons who served in the active military,
naval or air service during periods of war, or who otherwise qualify
as "veterans" as hereinafter defined, by providing to them the full
benefits of the alternative veteran's real property tax exemptions
established at § 458-a of the New York State Real Property
Tax Law.
The following terms, whenever used or referred
to in this article, shall have the following meanings unless a different
meaning clearly appears in the context.
The equalization rate established by the State Board pursuant
to Title 1 of Article 12 of the Real Property Tax Law. The State Board
shall establish a special equalization rate if it finds that there
has been a material change in the level of assessment since the establishment
of the latest state equalization rate, but in no event shall such
special equalization rate exceed 100. In the event that the state
equalization rate exceeds 100, then the state equalization rate shall
be 100 for the purposes of this section. Where a special equalization
rate is established for purposes of this section, the Assessor is
directed and authorized to recompute the alternative veterans exemption
on the assessment roll by applying such special equalization rate
instead of the latest state equalization rate applied in the previous
year and to make the appropriate corrections on the assessment roll,
notwithstanding the fact that such Assessor may receive the special
equalization rate after the completion, verification and filing of
such final assessment roll. In the event that the Assessor does not
have custody of the roll when such recomputation is accomplished,
the Assessor shall certify such recomputation to the local officers
having custody and control of such roll, and such local officers are
hereby directed and authorized to enter the recomputed alternative
veterans exemption certified by the Assessor on such roll.
The Spanish-American war; the Mexican border period; World
War I; World War II; the hostilities, known as the Korean war, which
commenced June 27, 1950, and terminated on January 31, 1955; the hostilities,
known as the Vietnam war, which commenced December 22, 1961, and terminated
on May 7, 1975; and the hostilities, known as the Persian Gulf conflict,
which commenced August 2, 1990.
A veteran, the spouse of a veteran or the unremairred surviving
spouse of a veteran. Where property is owned by more than one qualified
owner, the exemption to which each is entitled may be combined. Where
a veteran is also the unremarried surviving spouse of a veteran, such
person may also receive any exemption to which the deceased spouse
was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not so used exclusively for residential
purposes but is used for other purposes, such portion shall be subject
to taxation and the remaining portion only shall be entitled to the
exemption provided by this section. Such property must be the primary
residence of the veteran or unremarried surviving spouse of the veteran,
unless the veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization. In the
event that the veteran dies and there is no unremarried surviving
spouse, "qualifying residential real property" shall mean the primary
residence owned by a qualified owner prior to death, provided that
the title to the property becomes vested in the dependent father or
mother or dependent child or children under 21 years of age of a veteran
by virtue of devise by or descent from the deceased qualified owner,
provided that the property is the primary residence of one or all
of the devisees.
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the line of duty in the active military,
naval or air service.
The Town of Haverstraw.
A person:
A.
Who served in the active military, naval or air service
during a period of war, or who was a recipient of the armed forces
expeditionary medal, navy expeditionary medal or marine corps expeditionary
medal for participation in operations in Lebanon from June 1, 1983,
to December 1, 1987, in Grenada from October 23, 1983, to November
21, 1983, or in Panama from December 20, 1989 to January 31, 1990,
and who was discharged or released therefrom under honorable conditions;
B.
Who was employed by the War Shipping Administration
or Office of Defense Transportation or their agents as a merchant
seaman documented by the United States Coast Guard or Department of
Commerce, or as a civil servant employed by the United States Army
Transport Service (later redesignated as the United States Army Transportation
Corp, Water Division) or the Naval Transportation Service; and who
served satisfactorily as a crew member during the period of armed
conflict, December 7, 1941, to August 15, 1945, aboard merchant vessels
in oceangoing, i.e., foreign, intercoastal or coastwise service as
such terms are defined under federal law (46 USCA 10301 & 10501)
and further to include "near foreign" voyages between the United States
and Canada, Mexico or the West Indies via ocean routes, or public
vessels in oceangoing service or foreign waters and who has received
a certificate of release or discharge from active duty and a discharge
certificate, or an honorable service certificate/report of casualty
from the Department of Defense;
C.
Who served as a United States civilian employed by
the American Field Service and served overseas under United States
Armies and United States Army Groups in World War II during the period
of armed conflict, December 17, 1941 through May 8, 1945, and who
was discharged or released therefrom under honorable conditions; or
D.
Who served as a United States civilian Flight Crew
and Aviation Ground Support Employee of Pan American World Airways
or one of its subsidiaries or its affiliates and served overseas as
a result of Pan American's contract with Air Transport Command or
Naval Air Transport Service during the period of armed conflict, December
14, 1941, through August 14, 1945, and who was discharged or released
therefrom under honorable conditions.
[Amended 2-27-2006 by L.L. No. 2-2006; 2-23-2018 by L.L. No. 3-2018]
A.
Qualifying residential real property shall be exempt
from taxation to the extent of 15% of the assessed value of such property;
provided, however, that such exemption shall not exceed $75,000 or
the product of $75,000 multiplied by the latest state equalization
rate for the assessing unit.
B.
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $50,000 or the product of $50,000 multiplied by the latest state equalization rate for the Town.
C.
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veteran's Administration or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed $250,000 or the product of $250,000 multiplied by the latest state equalization rate for the Town. For purposes of this subsection, where a person who served in the active military, naval or air service during a period of war died in service of a service-connected disability, such person shall be deemed to have been assigned a compensation rating of 100%.
Application for exemption must be made by the
owner, or all of the owners, of the property on a form prescribed
by the State Board. The owner or owners shall file the completed form
in the Assessor's office on or before the appropriate taxable status
date. Any applicant convicted of making any willful false statement
on the application for such exemption shall be subject to the penalties
prescribed in the New York State Penal Law.
Notwithstanding any other provision of law to
the contrary, the provisions of this article shall apply to any real
property held in trust solely for the benefit of a person or persons
who would otherwise be eligible for a real property tax exemption,
pursuant to this section, were such person or persons the owner or
owners of such real property.
