[Adopted 3-12-2001 by L.L. No. 1-2001]
[1]
Editor's Note: Former Art. V, Sales Tax, adopted 10-28-1982 by L.L. No. 6-1982 and amended in its entirety 11-21-1983 by L.L. No. 5-1983, was repealed 1-24-1989 by L.L. No. 2-1989. Subsequently, Art. V, Homestead Base Proportions, adopted 2-3-1992 by L.L. No. 1-1992, and amended in its entirety 12-1-1997 by L.L. No. 2-1997, as amended, was repealed 10-10-2000 by L.L. No. 5-2000.
A.
As used in this section, "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.
The definition of "qualified owner," as provided in
§ 458-a(1)(c) of the Real Property Tax Law of New York,
shall include a Gold Star Parent, and the definition of "qualifying
residential real property" as provided in § 458-a(1)(d)
of the Real Property Tax Law of New York shall include property owned
by a Gold Star Parent, provided that such property shall be the primary
residence of the Gold Star Parent.
C.
The additional exemption provided for in § 458-a(1)(c)
of the Real Property Tax Law of New York shall not apply to real property
owned by a Gold Star Parent.
D.
This article shall take effect upon filing with the
Secretary of State, and the provisions of this section shall be applied
retroactively to an assessment roll prepared on the basis of a taxable
status date on or after March 1, 2001.
