[Adopted 9-9-2006 by L.L. No. 2-2006[1]]
[1]
Editor's Note: This local law also provided that its
provisions shall be applied retroactively to an assessment roll prepared
on the basis of a taxable status date on or after 1-1-2006.
Pursuant to authority conferred by NYS Real Property Tax Law
§ 458-a, the Village of Ravena hereby enacts the Alternative
Veteran's Exemption. The maximum exemption allowable shall be
as provided in paragraphs (a), (b) and (c) of Subdivision 2 of Real
Property Tax Law § 458-a.
A.
Pursuant to the provisions of Subdivision 7 of § 458-a
of the Real Property Tax Law of the State of New York, a "Gold Star
parent" for the purposes of this section, 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.
The Village of Ravena hereby includes a "Gold Star parent" within
the definition of a qualified owner, as provided in paragraph c of
Subdivision 1 of Section 458-a of the Real Property Tax Law and includes
property owned by a Gold Star parent within the definition of qualified
residential real property as provided in paragraph d of Subdivision
1 of Section 458-a of the Real Property Tax Law provided that such
property is the primary residence of a Gold Star parent.
