[Adopted 10-1-1984 by L.L. No. 3-1984;
amended in its entirety 3-16-2009 by L.L. No. 1-2009]
The purpose of this article is to modify the
maximum veterans exemption from real property taxes granted pursuant
to § 458-a of the Real Property Tax Law of the State of
New York.
Pursuant to the authority of Real Property Tax
Law § 458-a, Subdivision 2, Subparagraph (d)(ii), the maximum
allowable alternative veterans exemptions shall be:
A.
As used in this section, a "Gold Star parent" shall
mean the parent of a child who died in the line of duty while serving
in the United States Armed Forces during a period of war.
B.
Gold Star parents are hereby included within the definition
of "qualified owner" as provided in § 458-a(1)(c) of the
Real Property Tax Law, and property owned by a Gold Star parent is
included within the definition of "qualifying residential real property"
as provided within § 458-a(l)(d) of the Real Property Tax
Law, provided that such property shall be the primary residence of
the Gold Star parent.
