This article is enacted pursuant to the authority
and in accordance with Real Property Tax Law § 458-a, which
shall be equally applicable in this article.
A Gold Star Parent (i.e., parents of children
who died in the line of duty while serving in the United States armed
forces during a period of war) owning qualifying 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, unless the maximum exemption as provided by § 458-a
shall be reduced by local law adopted subsequent to this article.