Town of Clarence, NY
Erie County
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Table of Contents
Table of Contents
[Adopted 10-23-1985 by L.L. No. 4-1985]
If the ratio between the exemption for veterans granted under § 458 of the Real Property Tax Law and the total assessed value of the real property for which such exemption has been granted increases or decreases due only to a full value assessment in the Town of Clarence, the amount of the exemption heretofore or hereafter granted shall be increased or decreased in the same proportion as the total assessed value is increased or decreased.
A. 
The exemption granted pursuant to this article shall be granted to real property for which an exemption has been granted pursuant to § 458 of the Real Property Tax Law on the assessment roll immediately preceding the change in level of assessment, provided that property is owned by the veteran or by another person eligible to receive such exemption.
B. 
Gold Star Parents.
[Added 1-23-2002 by L.L. No. 2-2002]
(1) 
This subsection is enacted pursuant to the authority set forth in accordance with Real Property Tax Law § 458-a, as amended by Chapter 326 of the Laws of 2000. All terms and definitions of such § 458-a shall be equally applicable in this subsection.
(2) 
A Gold Star Parent (i.e., parent of a child who died in the line of duty while serving in the United States' armed forces during a period of war) owning qualifying residential 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 in which is presently set forth by resolution of the Town of Clarence on February 9, 2000, unless the maximum exemption as provided by § 458-a shall be changed by a local law adopted subsequent to this subsection.
The adjustment provided for in § 199-3 shall be made by the Assessor in the manner provided in Subdivision 1(3) of § 458 of the Real Property Tax Law. No application therefor need be filed by or on behalf of any owner of any eligible property.