[Adopted 1-16-2001 by L.L. No. 1-2001]
A. 
This Legislature finds and determines that the sacrifices made by Gold Star Parents should be acknowledged by entitling them the same alternative veterans real property tax exemptions accorded to veterans, spouses of veterans and unremarried surviving spouses of veterans, up to a maximum of 25%. By Chapter 326 of the Laws of New York for 2000, the New York State Legislature amended § 458-a of the Real Property Tax Law by adding a new Subdivision 7 authorizing the adoption of a local law to grant alternative veterans real property tax exemptions to Gold Star Parents.
B. 
The purpose of this article is to amend the Local Laws of the Town of Guilderland to entitle Gold Star Parents to the alternative veterans real property tax exemptions as authorized by Chapter 326 of the Laws of 2000.
For purposes of extending alternative veterans real property tax exemptions to Gold Star Parents as authorized by Chapter 326 of the Laws of New York for 2000, in § 458-a of the Real Property Tax Law, a "Gold Star Parent" shall be defined as "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." A Gold Star Parent shall be deemed eligible for the exemption for "qualifying residential real property" under the local laws of the Town of Guilderland.
This article shall take effect January 1, 2001, and shall apply to assessment rolls prepared on the basis of a taxable status date occurring on or after such date.