Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the State Legislature has recently enacted § 421-f of the New York Real Property Tax Law authorizing local taxing jurisdictions to grant a tax exemption for capital improvements to residential buildings.
Therefore, the purpose of this law is to implement that authorization in order to encourage home improvements, stimulate the local economy and mitigate the tax burden on taxpayers trying to enhance their standard of living.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1998.
Section 5. 
Filing.
A copy of this article shall be filed with the State Board of Equalization and Assessment and the Assessor of each such town or village who prepares the assessment roll on which the taxes of the county, town, village or school district are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the recent enactment of Chapter 477 of the Laws of New York 1996 affords an option to localities such as Suffolk County to increase exemptions available to disabled, wartime and combat veterans under § 458-a of the New York Real Property Tax Law.
This Legislature further finds that veterans who have served in the Spanish-American War; the Mexican border period; World War I; World War II; the hostilities known as the "Korean War," which commenced June 27, 1950, and terminated on January 31, 1955; the hostilities known as the "Vietnam War," which commenced December 22, 1961, and terminated on May 7, 1975; and the hostilities known as the "Persian Gulf conflict," which commenced August 2, 1990, and their spouses should be afforded the maximum expansion for real property tax exemptions available to them, in recognition for the sacrifices they have made in defense of their country.
Therefore, the purpose of this law is to expand the maximum real property tax exemption available under § 458-a of the New York Real Property Tax Law to wartime, disabled and combat veterans and their families.
Section 3. 
Applicability.
This law shall apply to the assessed rates prepared on the basis of a taxable status date occurring on or after the effective date of this law.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the State Legislature has recently enacted a new Chapter 171 of the Laws of New York 1997 authorizing municipalities to extend eligibility for the veterans exemption from real property taxes to tenant-stockholders who reside in cooperative apartments based on the number of shares he or she owns in the cooperative apartment corporation.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1998.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the State Legislature has recently enacted Chapter 315 of the Laws of New York 1997 authorizing municipalities to amend local legislation to grant a partial exemption from residential real property taxes to persons with disabilities and limited incomes up to $26,900 based on a sliding scale of income eligibility for exemption and whose income is limited by reason of such disability.
Therefore, the purpose of this law is to exercise this power by granting the maximum increase allowed by law in the income eligibility level for persons with disabilities whose income is limited by such disability and who apply for partial exemptions from residential real property taxes, including tenant stockholders who reside in cooperative apartments based on the number of shares he or she owns in the cooperative apartment corporation.
Section 4. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 2, 1999.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the new York State Legislature has recently adopted Chapter 222 of the Laws of 2000 increasing the maximum amount of income for real property tax exemption for disabled persons.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for disabled persons real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2001.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the vital role of the family in the care of the aging and the aging's contribution to family life can be fostered by encouraging the provision of care for the aging within the family.
This Legislature further finds and determines that it is in the best social and economic interests of Suffolk County and its residents to afford families the ability to care for their parents or grandparents within the family unit.
This Legislature further finds and determines that the New York State Legislature has recently enacted Chapter 377 of the Laws of 2000 authorizing local municipalities to adopt a local law implementing a real property tax exemption for the increased assessed value resulting in the construction or reconstruction of residential real property to provide living quarters for a parent or grandparent who is 62 years of age or older.
Therefore, the purpose of this law is to authorize a real property tax exemption for the construction or reconstruction of living quarters for a parent or grandparent who is 62 years of age or older.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2001.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 198 of the Laws of 2000 increasing the maximum amount of income for real property tax exemption for senior citizens.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for senior citizens real property exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2001.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that § 458-a of the New York Real Property Tax Law allows localities such as Suffolk County to grant exemptions of real property taxes to disabled, wartime and combat veterans, in recognition for the sacrifices they have made in defense of their country.
This Legislature further finds that a recent amendment to that state law now permits a municipality to extend a partial exemption from real property taxes to Gold Star parents, an option whose importance is especially highlighted by the sacrifices we have recently seen in the War Against Terrorism in Afghanistan and other far away lands.
Therefore, the purpose of this law is to extend the maximum real property tax exemption for County taxes available under § 458-a of the New York Real Property Tax Law to parents of veterans who have died in the line of duty, i.e., "Gold Star" parents.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2002.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 201 of the Laws of 2002 increasing the maximum amount of income for real property tax exemption for disabled persons.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for disabled persons real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2003.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 202 of the Laws of 2002 increasing the maximum amount of income for real property tax exemption for senior citizens.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for senior citizens real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2003.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that volunteer firefighters and volunteer ambulance workers contribute enormously to the public safety, health, and general well-being of the residents of their communities at great personal sacrifice and cost to themselves.
This Legislature further finds and determines that volunteer fire fighters and volunteer ambulance workers donate their personal time to make their communities a safer place to live.
This Legislature also determines that it is important to provide benefits to help recruit men and women who voluntarily put themselves in danger to protect the lives and property of Suffolk County residents.
This Legislature finds and determines that, since the state has enacted benefits in recognition of the enormously important services that these volunteers provide to our communities, a property tax break would provide another incentive to keep the corps of volunteers serving our communities and would encourage more volunteers.
This Legislature determines and finds that volunteer fire departments throughout the State of New York, and especially on Long Island, are in need of new volunteers because, with increased fire activities, more is being asked from fewer members each year and new activities demand more hours of training.
This Legislature also determines that the entire system of volunteer fire, rescue, and ambulance services saves taxpayers an enormous amount of money because of the voluntary nature of their work.
This Legislature finds and determines that providing partial property tax relief to people who volunteer for a local fire department or ambulance company and who are accepted for training would help fill this urgent need.
This Legislature further finds and determines that this Legislature enacted Sense of the Legislature No. 140-2000, "Requesting State of New York to Grant Real Property Tax Exemptions to Fire and Rescue Volunteers in Suffolk County"; Sense of the Legislature No. 76-2001, "Requesting State of New York to Grant Real Property Tax Exemptions to Volunteer Fire fighters and Ambulance Workers in Suffolk County"; Sense of the Legislature No. 80-2001, "Requesting State of New York to Exempt Volunteer Fire fighters and Ambulance Workers from Fire and Ambulance District Taxes"; and Sense of the Legislature No. 81-2001, "Requesting State of New York to Reduce State or Community College Tuition Fees for Volunteer Fire fighters and Ambulance Workers."
This Legislature further finds and determines that the New York State Legislature has recently authorized local municipalities to adopt a local law implementing a 10% real property tax exemption for such volunteers.
Therefore, the purpose of this law is to grant a real property tax exemption for such volunteers.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2003.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 462 of the Laws of 2003 increasing the maximum amount of income for real property tax exemption for disabled persons.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for disabled persons real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2004.
Section 1. 
Legislative intent.
"A Local Law Implementing First Time Homeowner County Property Tax Exemption," was adopted by the County Legislature on February 11, 2002, for the purpose of opting into the state program to provide a partial real property tax exemption for first time homeowners based on income and a six-year declining schedule in order to create a positive climate for economic growth and attracting future homeowners by providing a tax exemption for first-time homeowners.
This Legislature hereby finds that Chapter 496 of the Laws of New York 2003 has modified this program to allow its eligibility based on the price limits set by the State of New York Mortgage Agency Low Interest-Rate Program as of the date of the contract for the purchase and sale of such property rather than January 1, 2001.
Therefore, the purpose of this law is to conform the local first time homeowner County property tax exemption to state law.
Section 3. 
Applicability.
A. 
Newly constructed primary residential property purchased by first-time homebuyers at a sales price greater than the maximum eligible sales price shall qualify for the exemption allowed pursuant to this law for that portion of the sales price of such newly constructed primary residential property equal to the maximum eligible sales price; provided, however, that any newly constructed primary residential property purchased at a sales price greater than 25% above the maximum eligible sales price shall not be allowed any exemption.
B. 
No exemption shall be allowed pursuant to this law for any newly constructed primary residential property purchased by a first-time homebuyer on or after December 31, 2005, unless such purchase is pursuant to a binding written contract entered into prior to December 31, 2005; provided, however, that any first-time homebuyer who is allowed an exemption pursuant to this law prior to such date shall continue to be allowed further exemptions pursuant to this Section 3 of this law.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the Ten Town Assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 512 of the Laws of 2003 increasing the maximum amount of income for real property tax exemption for senior citizens.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for senior citizens real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2004.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that New York State has recently amended § 466-c of the Real Property Tax Law to broaden the tax exemption permitted to volunteer fire fighters and ambulance workers.
This Legislature further finds and determines that volunteer fire fighters and ambulance workers in Suffolk County should be entitled to the full extent of the exemption permitted by state law.
Therefore, the purpose of this law is to conform the County law requirements to newly enacted state law in order to provide the maximum benefit permitted to Suffolk County volunteer fire fighters and ambulance workers.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2005.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it has been Suffolk County's longstanding policy to offer to its volunteer fire fighters and ambulance workers the broadest property tax exemption permitted by state law.
This Legislature also finds that New York State concluded that there was some question as to whether the current property tax exemption for volunteer fire fighters and ambulance workers applied to cooperative apartments. Therefore, New York State recently enacted legislation which clarifies that the real property tax exemption for volunteer fire fighters and ambulance workers does, in fact, apply to cooperative apartments.
Therefore, the purpose of this law is to conform the county's property tax exemption statute with the recently enacted state legislation and thereby provide the maximum benefit permissible to Suffolk County's volunteer fire fighters and ambulance workers.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2005.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that, pursuant to New York Real Property Tax Law § 458-a, the County of Suffolk offers the alternative veterans property tax exemption to disabled, wartime and combat veterans and Gold Star parents residing in Suffolk County.
This Legislature also finds that it has been the county's consistent policy to recognize the sacrifices made by veterans in defense of our country by offering to all eligible veterans the maximum tax exemptions allowable under state law.
This Legislature further finds and determines that in 2004 the federal government authorized the issuance of Global War on Terrorism medals to members of the armed forces who have been or may be deployed for service in Global War on Terrorism operations, post September 11, 2001.
This Legislature further determines that in 2004 the State of New York amended § 458-a of the Real Property Tax Law to make recipients of the Global War on Terrorism Expeditionary Medal, and their families, eligible for this tax exemption. The State of New York had earlier amended this section of the law to make all veterans who receive expeditionary medals eligible for the additional 10% tax exemption that is available to veterans who served in a combat theatre or combat zone of operations.
Therefore, the purpose of this law is to amend and update Chapter 458 (now Chapter 775) of the Suffolk County Code to bring the County's veterans' tax exemption statute into conformity with New York Real Property Tax Law § 458-a and ensure that all eligible veterans receive the maximum real property tax exemption available under the law.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2005.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it has been the County's longstanding policy to offer its volunteer fire fighters and ambulance workers the broadest property tax exemption permitted by state law.
This Legislature further finds and determines that the New York State Legislature recently enacted New York Real Property Tax Law § 466-f to authorize municipalities to extend volunteer fire fighters and volunteer ambulance workers real property tax exemptions to unremarried spouses of deceased volunteer fire fighters or ambulance workers killed in the line of duty.
This Legislature also finds and determines that volunteer fire fighters and ambulance workers in Suffolk County should be entitled to the full extent of the exemptions permitted under state law.
This Legislature further determines that extending a real property tax exemption to unremarried spouses of deceased volunteer fire fighters and ambulance workers killed in the line of duty will lead to greater retention and recruitment in the volunteer services thereby avoiding the necessity to add additional paid personnel.
Therefore, the purpose of this law is to amend Chapter 458 (now Chapter 775) of the Suffolk County Code to extend real property tax exemptions to the unremarried spouses of deceased volunteer fire fighters and ambulance workers killed in the line of duty.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that, pursuant to New York Real Property Tax Law § 458-a, the County of Suffolk offers the alternative veterans property tax exemption to disabled, wartime and combat veterans and Gold Star Parents residing in Suffolk County.
This Legislature hereby finds and determines that the New York State Legislature recently amended New York Real Property Tax Law § 458-a to allow local municipalities the option to increase the alternative veterans real property tax exemption.
This Legislature also finds and determines that pursuant to the newly amended New York Real Property Tax Law § 458-a(2)(d)(ii), Suffolk County qualifies as a "high appreciation municipality" and may offer veterans an even greater exemption than previously allowed.
This Legislature also finds that it has been the County's consistent policy to fully recognize the sacrifices made by veterans in defense of our country by offering all eligible veterans the maximum tax exemptions allowable under state law.
Therefore, the purpose of this law is to amend and update Chapter 458 (now Chapter 775) of the Suffolk County Code to ensure that all eligible veterans receive the maximum alternative real property tax exemption available under the law.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 2, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that, pursuant to New York Real Property Tax Law § 457, the County of Suffolk offers the alternative partial real property tax exemption for first-time homeowners based on income and a six-year declining schedule in order to create a positive climate for economic growth and attracting future homeowners.
This Legislature further finds that the New York State Legislature recently amended New York Real Property Tax Law § 457 to allow local municipalities the option to extend the date at which a contract of sale must be signed by first-time homeowners to be eligible for the program and to obtain the tax exemption.
Therefore, the purpose of this law is to conform the local first-time homeowner County property tax exemption to state law.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it has traditionally chosen to honor veterans residing in the County of Suffolk by making available to them the broadest real property tax exemptions provided for under New York State law.
This Legislature further finds and determines that § 458 of the New York State Real Property Tax Law is a general state law of state-wide application that affords exemptions from real property taxes to certain veterans.
This Legislature further finds and determines that § 458-a of the New York State Real Property Tax Law allows localities such as the County of Suffolk to offer to disabled, wartime and combat veterans an alternative exemption from real property taxes in recognition of the sacrifices they have made in defense of their country.
This Legislature also finds that, recent amendments to §§ 458 and 458-a of the Real Property Tax Law now permit the County of Suffolk to expand tax exemptions being received by a veteran so that when a veteran who is already receiving an exemption pursuant to § 458 or 458-a of the Real Property Tax Law sells the property receiving the exemption and purchases new property within the same town or village, the Town or Village Assessor is to transfer and prorate, for the remainder of a fiscal year, the exemption from the property sold to the property purchased.
Therefore, the purpose of this law is to expand veterans tax exemptions under the new state laws by requiring Town and Village Assessors to transfer and prorate veterans exemptions, for the remainder of a fiscal year, when a veteran buys and sells real property within the same town or village.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 Town Assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it is the policy of the County of Suffolk to offer the broadest property tax exemption permitted by state law to its senior citizens.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 186 of the Laws of 2006 increasing the maximum amount of income for real property tax exemption for senior citizens.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for senior citizens real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it is the policy of the County of Suffolk to offer the broadest property tax exemption permitted by state law to its disabled citizens.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 187 of the Laws of 2006 increasing the maximum amount of income for real property tax exemption for disabled persons.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for disabled persons real property tax exemption.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 Town Assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it has been the County's longstanding policy to offer its volunteer firefighters and ambulance workers the broadest property tax exemption permitted by state law.
This Legislature further finds and determines that the New York State Legislature recently enacted New York Real Property Tax Law § 466-h to authorize municipalities to extend volunteer firefighters and volunteer ambulance workers real property tax exemptions to unremarried spouses of deceased volunteer firefighters or ambulance workers.
This Legislature also finds and determines that volunteer firefighters and ambulance workers in Suffolk County should be entitled to the full extent of the exemptions permitted under state law.
This Legislature further determines that extending a real property tax exemption to unremarried spouses of deceased volunteer firefighters and ambulance workers will lead to greater retention and recruitment in the volunteer services thereby avoiding the necessity to add additional paid personnel.
Therefore, the purpose of this law is to amend Chapter 458 (now Chapter 775) of the Suffolk County Code to extend real property tax exemptions to the unremarried spouses of deceased volunteer firefighters and ambulance workers.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that recently enacted state legislation authorizes counties, towns, villages and cities to establish a real property tax exemption for Cold War veterans, their spouses or their unremarried surviving spouses.
This Legislature further finds that it has been the long-standing policy of the County of Suffolk to recognize the sacrifices made by veterans in defense of our nation by offering to all eligible veterans the maximum property tax exemptions allowable under state law.
Therefore, the purpose of this law is to amend Chapter 458 (now Chapter 775) of the Suffolk County Code to establish a Suffolk County tax exemption for Cold War veterans.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 3, 2008.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that Local Law No. 37-2007 established a Suffolk County tax exemption for Cold War veterans under state legislation authorizing counties, towns, villages and cities to establish a real property tax exemption for Cold War veterans, their spouses or unremarried spouses. After enactment of Local Law 37-2007, the state law was amended to alter the Cold War veterans' exemption.
Therefore, the purpose of this law is to amend Local Law No. 37-2007 to conform the criteria for the Suffolk County Cold War veterans' tax exemption to New York State law to assist eligible Cold War veterans to receive the real property tax exemption.
Section 3. 
Applicability.
This law shall apply to any actions occurring on or after the effective date of this law.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it has traditionally chosen to honor veterans and their spouses and unremarried surviving spouses residing in the County of Suffolk by making available to them the broadest real property tax exemptions provided for under New York State law.
This Legislature further finds and determines that § 458 of the New York State Real Property Tax Law is a general state law of statewide application that affords exemptions from real property taxes to certain veterans and their spouses and unremarried surviving spouses.
This Legislature further finds and determines that § 458-a of the New York State Real Property Tax Law allows localities such as the County of Suffolk to offer to disabled, wartime and combat veterans, and their spouses and unremarried surviving spouses, an alternative exemption from real property taxes in recognition of the sacrifices they have made in defense of their country.
This Legislature also finds that recent amendments to §§ 458 and 458-a of the Real Property Tax Law now permit the County of Suffolk to expand tax exemptions being received by a spouse or unremarried surviving spouse of a veteran so that when a spouse or unremarried surviving spouse of a veteran who is already receiving an exemption pursuant to § 458 or 458-a of the Real Property Tax Law sells the property receiving the exemption and purchases new property within the same town or village, the town or village assessor is to transfer and prorate, for the remainder of a fiscal year, the exemption from the property sold to the property purchased.
Therefore, the purpose of this law is to expand veterans' tax exemptions under the new state laws by requiring town and village assessors to transfer and prorate veterans' exemptions, for the remainder of a fiscal year, when the spouse or unremarried surviving spouse of a veteran buys and sells real property within the same town or village.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2009.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 7. 
Effective date.
This law shall take effect 30 days after filing in the Office of the Secretary of State.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it is the policy of the County of Suffolk to offer the broadest property tax exemption permitted by state law to its disabled citizens.
This Legislature hereby finds and determines that the New York State Legislature has amended Real Property Tax Law § 459-c from time to time, expanding the classification for real property tax exemption.
Therefore, the purpose of this law is to reflect changes in state law regarding the change in eligibility for real property tax exemption to include disabled veterans.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2010.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to fire a copy of this law with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that the County of Suffolk adopted a Cold War veteran property tax exemption with the enactment of Local Law No. 37-2007.
This Legislature also finds and determines that the New York State Legislature recently amended § 458-b of the New York Real Property Tax Law and authorized local governments to increase the maximum exemption allowable for Cold War veterans.
This Legislature further finds that it is the consistent policy of the County of Suffolk to offer eligible veterans the maximum tax exemptions permissible under state law as a means of recognizing their sacrifices on behalf of our nation.
Therefore, the purpose of this local law is to increase the maximum property tax exemption eligible for Cold War Veterans.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2011.
Section 1. 
Legislative intent.
This Legislature hereby finds and determines that it is the longstanding policy of the County of Suffolk to offer its senior citizens the broadest property tax exemption permissible under state law.
This Legislature also further finds that the New York State Legislature enacted legislation in 2009 which authorized municipalities to exclude the proceeds of a reverse mortgage when calculating a senior citizen's income for the purpose of determining eligibility for a property tax exemption.
This Legislature determines that a senior citizen of moderate means should not lose their property tax exemption because they execute a reverse mortgage on their home.
Therefore, the purpose of this local law is to amend Chapter 458 (now Chapter 775) of the Suffolk County Code to reflect recent changes in state law and allow more seniors to obtain a property tax exemption.
Section 3. 
Applicability.
This law shall apply to application for property tax exemptions submitted to town tax assessors on or after the effective date of this law.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that, pursuant to New York Real Property Tax Law § 457, the County of Suffolk has offered a partial real property tax exemption for first time homeowners based on income in order to create a positive climate for economic growth and attracting future homeowners.
This Legislature further finds that the New York State Legislature recently amended New York Real Property Tax Law § 457 to allow local municipalities the option to extend the date at which a contract of sale must be signed by first time homeowners to be eligible for the program and to obtain the tax exemption.
Therefore, the purpose of this article is to reinstitute the local first time homeowner County property tax exemption in accordance with State law.
Section 3. 
Applicability.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2012.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this article with the State Board of Real Property Services and the 10 town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that Chapter 188 of the 2012 Laws of the State of New York authorizes municipalities to provide a real property tax exemption for improvements to real property meeting certification standards for green buildings.
This Legislature further finds and determines that the County of Suffolk has historically pursued policies to promote energy efficiency and reduce greenhouse gas emissions.
This Legislature also determines that the County of Suffolk should give homeowners and businesses an incentive to comply with LEED standards when making improvements to their real property.
Therefore, the purpose of this law is to provide a real property tax exemption for improvements to real property which meets LEED certification standards, as authorized under New York Real Property Tax Law.
Section 3. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this local law with the State Board of Real Property Tax Services and the 10 town assessors who prepare the assessment roll on which taxes of this County are levied.
Section 4. 
Applicability.
This law shall apply to improvements of real property occurring on or after January 1, 2013.
Section 7. 
Effective Date.
This law shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to tax years beginning on or after January 1, 2013.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that the County of Suffolk adopted a Cold War Veteran property tax exemption with the enactment of Local Law No. 37-2007.
This Legislature further finds that it has been the long-standing policy of the County of Suffolk to recognize the sacrifices made by veterans in defense of our nation by offering to all eligible veterans, the maximum property tax exemptions allowable under state law.
This Legislature also finds and determines that the previously adopted property tax exemption for Cold War Veterans was initially granted for 10 years and may be extended as set forth therein.
Therefore, the purpose of this law is to amend Chapter 775 of the Suffolk County Code to extend the Suffolk County Tax Exemption for Cold War Veterans.
Section 3. 
Applicability.
This law shall apply to assessment roles prepared on the basis of taxable status dates occurring on or after March 1, 2018.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that in March of 1970, the United States was in the midst of a communications crisis when letter carriers for the U.S. Postal Service voted to strike in major cities throughout the country.
This Legislature determines that New York City was the epicenter of the strike movement, affecting not just local mail delivery but also the routing of correspondence and parcels throughout the nation.
This Legislature also finds and determines that on March 23, 1970, President Nixon issued an executive military order, declaring a state of emergency and mobilizing 25,000 active duty and reserve service members to maintain postal service in New York City. The mission was later designated Operation Graphic Hand.
This Legislature further finds and determines that, while the strike was short in duration, ending on March 25, 1970, the service of the men and women assigned to Operation Graphic Hand ensured that essential elements of mail delivery occurred during this period.
This Legislature finds that New York State recently enacted legislation authorizing counties, in their discretion, to extend real property tax exemptions provided under State law to veterans who were assigned to Operation Graphic Hand.
This Legislature determines that given the County's close proximity to the main site of Operation Graphic Hand, Suffolk County should authorize the property tax exemption for those veterans who helped keep our national postal service operating in a time of crisis.
Therefore, the purpose of this law is to authorize the inclusion of veterans of Operation Graphic Hand in the County's real property tax exemption laws.
Section 3. 
Applicability.
This law shall apply to all actions occurring on or after the effective date of this law.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines the County of Suffolk is home to the largest veteran population in New York State.
This Legislature also finds and determines there are many veterans who were discharged by the military for having specific conditions, such as a diagnosis of post-traumatic stress disorder or traumatic brain injury which prevents further service, having experienced military sexual trauma or due to their status as a member of the LGBT community.
This Legislature finds that these discharges in many instances are considered "other than honorable," limiting the veteran's ability to obtain services and assistance upon separation from the military.
This Legislature further finds that New York State recently modified its definition of "veteran" so that those veterans who were discharged because of their LGBT orientation or "qualifying condition" are eligible to receive veteran's services and benefits from the State that they were previously unable to access.
This Legislature determines that the New York Executive Law will specifically define "qualifying condition" and "discharged LGBT veteran" effective November 12, 2020.
This Legislature further determines that Suffolk County should also adopt this new definition and allow veterans to receive the benefits they deserve.
Therefore, the purpose of this law is to amend Section 775 of the Suffolk County Code to align with the modified definition of "veteran."
Section 3. 
Veterans Programs and Agencies.
All County operated veterans' services agencies and programs that provide New York State- or County-funded benefits to veterans residing within Suffolk County (including the Suffolk County Veteran Resident Identification Card Program) shall utilize the following definition of "veteran" for benefit qualification purposes:
"Veteran" shall mean a person who served in the United States Army, Navy, Air Force, Marines, Coast Guard, and/or Reserves thereof, and/or in the Army National Guard, Air National Guard, New York Guard and/or the New York Naval Militia, and who (i) has received an honorable or general discharge from such service, or (ii) has a qualifying condition, as defined in section three hundred fifty of New York Executive Law, and has received a discharge other than bad conduct or dishonorable from such service, or (iii) is a discharged LGBT veteran, as defined in section three hundred fifty of New York Executive Law, and has received a discharge other than bad conduct or dishonorable from such service.
Section 4. 
Procedure for Qualification.
Any veteran residing in Suffolk County who wishes to obtain veteran classification pursuant to this law shall prove his or her qualifications under Article 17-b, § 350 of New York Executive Law as having received general discharge or discharge due to a qualifying condition or status as a discharged LGBT veteran.
Section 5. 
Applicability.
This law shall apply to all actions occurring on or after the effective date of this law.
Section 8. 
Effective Date.
This law shall take effect on November 12, 2020.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that it is the policy of the County of Suffolk to offer the broadest property tax exemption permitted by state law to its senior citizens.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 488 of the Laws of 2022 increasing the maximum amount of income for real property tax exemption for senior citizens pursuant to New York State Real Property Tax Law § 467.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for senior citizens real property tax exemption and other changes to be consistent with the New York State Real Property Tax Law.
Section 3. 
Applicability.
This law shall apply to 2022 assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2022.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 Town Assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that it is the policy of the County of Suffolk to offer the broadest property tax exemption permitted by state law to its disabled citizens.
This Legislature hereby finds and determines that the New York State Legislature has recently adopted Chapter 488 of the Laws of 2022 increasing the maximum amount of income for real property tax exemption for disabled persons pursuant to New York State Real Property Tax Law § 459-c.
Therefore, the purpose of this law is to reflect the recent changes regarding the maximum amount of income eligibility for disabled persons real property tax exemption and other changes to be consistent with the New York State Real Property Tax Law.
Section 3. 
Applicability.
This law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2022.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the 10 Town Assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 1. 
Legislative Intent.
This Legislature hereby finds and determines that, pursuant to New York Real Property Tax Law § 457, the County of Suffolk has offered a partial real property tax exemption for first time homeowners based on income in order to create a positive climate for economic growth and attracting future homeowners.
This Legislature further finds that the New York State Legislature amended New York Real Property Tax Law § 457 to allow local municipalities the option to extend the date of eligibility for first time homeowners to obtain the tax exemption.
Therefore, the purpose of this law is to amend the local first-time homeowner County property tax exemption law to conform with State law.
Section 3. 
Applicability.
Subdivision B of Section 2 of this law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2016, through December 31, 2021.
Subdivision C of Section 2 of this law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2022.
Section 4. 
Filing.
The Clerk of the Suffolk County Legislature is hereby directed to file a copy of this law with the State Board of Real Property Services and the ten (10) town assessors who prepare the assessment roll on which the taxes of this County are levied.
Section 7. 
Construction.
This law shall be construed liberally as specifically acknowledging and ratifying any such exemption heretofore allowed by the pertinent assessing unit in Suffolk County.
Section 8. 
Effective Date.
This law shall take effect immediately upon filing in the Office of the Secretary of State and shall be applied retroactively as set forth in Section 3 herein.