Town of Amenia, NY Article II Veterans Exemption [1]

[Adopted 11-30-1985 by L.L. No. 5-1985; amended in its entirety 8-21-2008 by L.L. No. 1-2008]

[1] Editor's Note: This local law also repealed L.L. No. 2-1984, adopted 12-20-1984, which had provided that no alternative veterans exemption would be granted in the Town of Amenia.

§ 109-3.1 Maximum alternative veterans exemption amounts.

[Amended 2-16-2023 by L.L. No. 1-2023]

A. Effective immediately, the maximum alternative veterans exemptions permitted by § 458-a of the Real Property Tax Law are hereby increased as follows:

(1) The maximum exemption permitted by §  458-a, Subdivision (2)(a), is hereby increased to $45,000.

(2) The maximum exemption permitted by § 458-a, Subdivision (2)(b), is hereby increased to $75,000; and

(3) The maximum exemption permitted by § 458-a, Subdivision (2)(c), is hereby increased to $150,000.

B. Effective March 1, 2025, The maximum alternative veteran's exemptions permitted by § 458-a of the Real Property Tax Law are hereby increased as follows:

(1) The maximum exemption permitted by § 458-a, Subdivision (2)(a), is hereby increased to $54,000;

(2) The maximum exemption permitted by § 458-a, Subdivision (2)(b), is hereby increased to $90,000; and

(3) The maximum exemption permitted by § 458-a, Subdivision (2)(c), is hereby increased to $180,000.

§ 109-3.2 Cold War veterans exemption established

[Added 8-21-2008 by L.L. No. 2-2008; amended 2-16-2023 by L.L. No. 2-2023]

A. Effective immediately, the Cold War veterans exemption from real property taxes that is allowed pursuant § 458-b of the Real Property Tax Law is established in the Town of Amenia as follows:

(1) Qualifying residential property eligible for an exemption pursuant to § 458-b, Subdivision 2, of the Real Property Tax Law shall be entitled to receive an exemption of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $45,000 of the product of $45,000 multiplied by the latest state equalization rate of the Town of Amenia, whichever is less.[1]

[1] Editor's Note: Subdivision 2(c)(iii) of § 458-b of the Real Property Tax Law states that the exemption provided by Subdivision 2(a) shall be granted for a period of 10 years. However, Ch. 290 of the Laws of 2017, which went into effect 9-12-2017, amended Subdivision 2(c)(iii) to provide that “the exemption authorized by this section shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to such ten year limitation.” Accordingly, on 11-2-2017, the Town Board adopted L.L. No. 4-2017 to extend said exemption to qualifying veterans in the Town of Amenia.

(2) In addition to the exemption provided by the above Subsection A(1), where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a services-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 Cold War veteran disability rating; provided, however, that such exemption shall not exceed $150,000, or the product of $150,000 multiplied by the latest state equalization rate for the assessing unit.

B. Effective March 1, 2025, the Cold War veterans exemption from real property taxes that is allowed pursuant to § 458-b of the Real Property Tax Law is established in the Town of Amenia as follows:

(1) Qualifying residential property eligible for an exemption pursuant to § 458-b, Subdivision 2, of the Real Property Tax Law shall be entitled to receive an exemption of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $54,000 of the product of $54,000 multiplied by the latest state equalization rate of the Town of Amenia, whichever is less.[2]

[2] Editor's Note: Subdivision 2(c)(iii) of § 458-b of the Real Property Tax Law states that the exemption provided by Subdivision 2(a) shall be granted for a period of 10 years. However, Ch. 290 of the Laws of 2017, which went into effect 9-12-2017, amended Subdivision 2(c)(iii) to provide that “the exemption authorized by this section shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to such ten year limitation.” Accordingly, on 11-2-2017, the Town Board adopted L.L. No. 4-2017 to extend said exemption to qualifying veterans in the Town of Amenia.

(2) In addition to the exemption provided by the above Subsection B(1), where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a services-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 Cold War veteran disability rating; provided, however, that such exemption shall not exceed $ 180,000, or the product of $ 180,000 multiplied by the latest state equalization rate for the assessing unit.