[Adopted 2-10-2010 by L.L. No. 1-2010[1]]
[1]
Editor's Note: This local law provided that it shall take
effect upon its filing in the office of the Secretary of State and
shall apply to the assessment rolls prepared on the basis of taxable
status dates occurring on or after such date.
The purpose of this article is to provide for a real property
tax exemption from Town of Tully real property taxes for Cold War
veterans, pursuant to New York Real Property Tax Law § 458-b.
As used in this article, the following terms shall have the
meanings indicated:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force and
Coast Guard.
A person, male or female, who served on active duty during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and has
been awarded the Cold War recognition certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
[Amended 12-13-2017 by L.L. No. 4-2018]
The latest final equalization rate established by the State
Board of Real Property Services pursuant to Article 12 of the Real
Property Tax Law.
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, 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.
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 if 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 article.
Such property shall be the primary residence of the Cold War veteran
or the unmarried 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 instutionalization.
With respect to a 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.
[Amended 12-13-2017 by L.L. No. 4-2018]
Pursuant to § 458-b of the New York State Real Property
Tax Law, the maximum Cold War veteran exemption from real property
taxes 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 $54,000 or the product
of $54,000 multiplied by the latest state equalization or the latest
class ratio, whichever is less.
B.
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States Department of Veterans Affairs 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 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 or the latest class ratio, whichever is less.
C.
lf a Cold War veteran receives the exemption under Article VI of this chapter, the Cold War veteran shall not be eligible to receive the exemption under this section.
D.
Application for exemption shall be made by the owner, or all of the
owners, of the property on a form prescribed by the State Board. The
owner or owners shall file the completed form in the Assessor's office
on or before the first appropriate taxable status date. The owner
or owners of the property shall not be required to refile each year.
Applicants that have previously filed and received a Cold War veterans
exemption with a pending expiration date shall not be required to
file, and the exemption shall renew automatically without an expiration
date. Any applicant convicted of willfully making any false statement
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.
E.
The exemption allowable under this article may be extended to taxation
of school districts if the governing body of the school district in
which the property is located adopts a resolution providing such exemption
as provided in § 458-b, Subdivision 2, of the Real Property
Tax Law. Any such resolution shall be provided to the Town of Tully
Assessor's office on or before March 1 for the assessment roll issued
within the year.
A.
The exemption from taxation provided by this article shall not be
applicable to real property taxes levied or relevied for school purposes.
B.
If the Cold War veteran receives the exemption pursuant to § 458
of the Real Property Tax Law or § 458-a of the Real Property
Tax Law, the Cold War veteran shall not be eligible to receive the
exemption under this article.
C.
The exemption provided by Subsection A of § 252-24 shall be granted for a period of 10 years, the commencement of such ten-year period being governed pursuant to this subsection. Where a qualified owner owns qualifying residential real property on the effective date of this article, such ten-year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this article. Where a qualified owner does not own qualifying residential real property on the effective date of this article, such ten-year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least 60 days after the date of the purchase of qualifying residential real property; provided, however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within 60 days after the date of purchase of residential property, such ten-year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such ten-year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to Subsection A of § 252-24 for the unexpired portion of this ten-year exemption period.
D.
Application for the exemption shall be made by the owners, or all
of the owners, of the property on a form prescribed by the State Board
of Real Property Services. The owner or owners shall file the completed
form in the assessor's office on or before the first appropriate taxable
status date. The exemption shall continue in full force and effect
for all appropriate subsequent tax years and the owner or owners of
the property shall not be required to refile each year. Applicants
shall be required to refile on or before the appropriate taxable status
date if the percentage of disability percentage increases or decreases
or may refile if other changes have occurred which affect qualification
for an increased or decreased amount of exemption. Any applicant convicted
of willfully making any false statement in the application for such
exemption shall be subject to penalties prescribed in the Penal Law.
