[Adopted 12-14-2015 by L.L. No. 6-2015]
This article shall be entitled "A Local Law Authorizing the
Provisions of Real Property Tax Law § 458-a (7), thereby
authorizing a "Gold Star Parent" exemption."
Pursuant to Subdivision 7 of § 458-a of the New York
State Real Property Tax Law (RPTL), a town may adopt a local law to
include a "Gold Star Parent" within the definitions of "qualified
owner" and "qualifying residential real property" as defined in § 458-a
(1) of the RPTL for purposes of the veterans' alternative exemption.
The Town Board of the Town of Fallsburg hereby authorizes the
provisions of RPTL § 458-a (7) and provides as follows:
A.
As used herein, "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 Parent" hereby is included within the definition of "qualified
owner" as provided in Paragraph (c) of Subdivision 1 of § 458-a
of the Real Property Tax Law, and property owned by a Gold Star Parent
hereby is included within the definition of "qualifying residential
real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a
of the Real Property Tax Law, provided that such property shall be
the primary residence of the Gold Star Parent.
C.
The additional exemption provided for in Paragraph (c) of Subdivision
2 of § 458-a of the Real Property Tax Law shall not apply
to real property owned by a Gold Star Parent.
