[Adopted 1-17-2008 by L.L. No. 1-2008]
The Town Board of the Town of Woodbury hereby elects, pursuant to § 458-b of the New York State Real Property Tax Law, to authorize a real property tax exemption for Cold War Veterans.
As used in this article, the following terms shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than active duty for training (ADT).
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force or Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty for a period of more than 365 days in the United States Armed Forces, during the time period from September 2, 1945 to December 26, 1991, was discharged or released therefrom under honorable conditions and has been awarded the Cold War Recognition Certificate as authorized under Public Law 105-85, the 1998 National Defense Authorization Act.
A. 
Cold War veteran: 15% of assessed value to a maximum of $12,000.
B. 
In addition to the exemption provided by Subsection A of this section, where the Cold War Veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, the exemption is increased as follows:
(1) 
The percentage of assessed value to 50% of service; connected disability rating to a maximum of $40,000.
[Added 12-21-2017 by L.L. No. 3-2017]
A. 
The exemption provided by this article shall be applicable to the Town taxation.
B. 
If a Cold War veteran receives the real property taxation exemption under Real Property Tax Law § 458 or § 458-a, the Cold War veteran shall not be eligible to receive the exemption under this article.
[Added 12-21-2017 by L.L. No. 3-2017]
The exemption provided by this article shall apply to qualified owners of qualifying real property for as long as they remain qualifying owners.
[Added 12-21-2017 by L.L. No. 3-2017]
Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the Town Assessor’s office on or before the first appropriate taxable status date. An owner of the property shall not be required to refile each year unless the percentage of disability changes. An owner may refile if other changes have occurred which affect qualification for an increased or decreased amount of exemption. Any such application shall be refiled on or before the first appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the Penal Law.
[Added 12-21-2017 by L.L. No. 3-2017]
The Town Board may, from time to time, by resolution, amend the maximum exemptions provided in § 277-19, provided such amended maximum exemption is consistent with Real Property Law § 458-b or successor statute.