[Adopted 7-8-2004 by L.L. No. 4-2004]
The Town of Avon does hereby adopt the alternate veterans exemption from real property taxation, as authorized by § 458-a of the Real Property Tax Law.
[Amended 2-22-2007 by L.L. No. 2-2007]
Pursuant to the provisions of Subdivision 2(d)(ii) of § 458-a of the Real Property Tax Law of the State of New York, the maximum veterans exemption from real property taxes allowable pursuant to § 458-a of the Real Property Tax Law is established as follows:
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 the lesser of $21,000 or the product of $21,000 multiplied by the latest state equalization rate for the Town of Avon.
B. 
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theater 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 the lesser of $14,000 or the product of $14,000 multiplied by the latest state equalization rate for the Town of Avon.
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 rate; provided, however, that such exemption shall not exceed the lesser of $70,000 or the product of $70,000 multiplied by the latest state equalization rate for the Town of Avon.
This section shall take effect immediately and apply to assessment rolls prepared on the basis of the taxable status dates occurring on or after the first day of January, next succeeding the date on which this article shall have become a law.
A. 
"Gold Star Parent" shall mean the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
B. 
Gold Star Parents shall be included within the definition of "qualified owner," and the property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property," provided that such property shall be the primary residence of the Gold Star Parent, for purposes of the real property tax exemption provided by § 458-a of the Real Property Tax Law, commonly referred to as the "veterans alternative exemption."
C. 
This section shall take effect immediately and apply to assessment rolls prepared on the basis of the taxable status date occurring on or after the first day of January, next succeeding the date on which this section shall have become a law.