[Adopted 7-8-2004 by L.L. No. 4-2004]
The purpose of this article is to provide for
certain veterans' real property tax exemptions for Town tax purposes
pursuant to the authority contained in the New York State Real Property
Tax Law, § 458, Subdivision 5.
Owners of real property who previously received
a veteran's exemption pursuant to § 458 of the New York
State Real Property Tax Law, but who opted instead to receive exemption
pursuant to § 458-a of the New York Real Property Tax Law,
may apply within one year from the date this article is adopted to
again receive exemption pursuant to § 458 of the New York
State Real Property Tax Law; provided, however, that only those applications
actually received by the Assessor on or before 5:00 p.m., local prevailing
time on the 365th day following the effective date of this article,
shall be eligible for the exemption under said § 458 for
purposes of the 1996 Town taxes.
This article shall apply to assessment rolls
prepared on the basis of tax status dates occurring on or after January
1, 2005.
This article shall take effect immediately upon
the appropriate filings as required by law.
