The purpose of this article is to provide a veteran's exemption
of real property taxation allowable pursuant to § 458-a
of the Real Property Tax Law of the State of New York and shall be
known as the "Gold Star Parent Exemption Local Law."
In accordance with Real Property Tax Law § 458-a:
A. A Gold Star parent (i.e., parent of a child who died in the line
of duty while serving in the United States' Armed Forces during a
period of war) owning qualifying residential real property shall be
eligible for exemption to the extent provided by such § 458-a,
provided he/she uses such property as his/her primary residence. Such
qualifying residential real property shall be entitled to the maximum
exemption in Erie County, which is presently set forth in Local Law
No. 3-1997, unless the maximum exemption as provided by § 458-a
shall be changed by a local law adopted subsequent to this article.