[Adopted 4-16-2001 by L.L. No. 2-2001 (Ch. 124, Art. III, of the 1997
Code)]
The purpose of this article is to offer a parent of a child
who died in the line of duty while serving in the United States Armed
Forces during a period of war a partial exemption from real property
taxes pursuant to New York State Real Property Tax Law § 458-a.
A.
Pursuant to the provisions of Subdivision 7(a) of § 458-a
of the Real Property Tax Law of the State of New York, a "Gold Star
parent," for purposes of this article, shall mean the parent of a
child who died in the line of duty while serving in the United State
Mined Forces during a period of war.
B.
A Gold Star parent shall be included within the definition of "qualified
owner," as provided in Paragraph (c) of Subdivision 1 of § 458-a
of the Real Property Tax Law of the State of New York. Property owned
by a Gold Star parent shall be included within the definition of "qualifying
residential real property" as provided in 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 of the State of
New York shall not apply to real property owned by a Gold Star parent.
This article shall apply to applications made for the tax year
2001 and subsequent years with respect to the tax year 2001. The provisions
hereof shall apply to any such application made prior to the adoption
of this article if submitted prior to taxable status date (March 2001).
