[Adopted 3-14-2013 by L.L. No. 1-2013]
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,[1] unless the maximum exemption as provided by § 458-a shall be changed by a local law adopted subsequent to this article.
[1]
Editor's Note: See Art. III, Alternative Veterans Exemption.