The general purpose of this article is to establish
a real property tax exemption for Cold War veterans, provide exemption
from taxation and to provide additional exemptions for service-connected
disability or death, in accordance with NYS Real Property Tax Law,
§ 458-b (Chapter 50-A).
This article addresses perceived inequity by
granting a partial real property tax exemption to Cold War veterans
who served for more than one year of active duty in the United States
Armed Forces between September 2, 1945, and December 26, 1991, and
who were discharged or released under honorable conditions.
If a Cold War veteran receives this exemption
under § 458 or 458-a of the NYS Real Property Tax Law, the
Cold War veteran shall not be eligible to receive this exemption.
As used in this article, the following terms
shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force or
Coast Guard.
COLD WAR VETERAN
A person, male or female, who served in active duty in the
U.S. Aimed Forces between September 2, 1945, and December 26, 1991,
and was honorably discharged or released from service.
LATEST CLASS RATIO
The latest final class ratio established by the State Board,
pursuant to Title One of Article 12 of this chapter for use in a special assessing unit, as defined in § 1801
of this chapter.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran or the
unremarried surviving spouse of a deceased Cold War veteran. Where
more than one qualified owner owns the property, 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.
QUALIFIED RESIDENTIAL REAL PROPERTY
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 used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation, and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this section.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran; unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalized for up to
five years.
SERVICE CONNECTED
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 on active military, naval
or air service.
The owner, or all of the owners, of the property
on a form prescribed by the State Board shall make application for
exemption. The owner or owners shall file the completed form in the
Assessor's office on or before the first appropriate taxable status
date. Where an exemption has been granted pursuant to § 458-b,
based on the veteran's service-connected disability, the percentage
of such disability must be recertified prior to taxable status date,
if the disability increases or decreases. Any applicant convicted
or willfully making any false statement in the application for such
exemption shall be subject to the penalties prescribed in the Penal
law.
If any court of competent jurisdiction shall
adjudge any clause, sentence or paragraph of this article to be invalid,
such judgment, decree or order shall affect, impair or invalidate
the remainder of the Local Law, which shall as to such remainder remain
in effect.
This article shall take effect July 1, 2008,
and shall apply to assessment rolls on the basis of taxable status
dates occurring on or after such date.