[Adopted 10-10-2007 by L.L. No. 3-2007[1]]
[1]
Editor's Note: This local law provided that
it shall take effect January 3, 2008 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
The purpose of this article is to create Local
Law 2007-3 to allow for a tax exemption for Cold War Veterans allowable
pursuant to § 458-b of the Real Property Tax Law of the
State of New York, which was created by Chapter 655 of the Laws of
the State of New York for the year 2007.
As used in this article, the following terms
shall have the meanings indicated:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
A person, male or female, who served on active duty for a
period of more that 365 days in the United States Armed Forces during
the time period from September 2, 1945 to December 26, 1991, was discharged
or released therefrom under honorable conditions and has been awarded
the Cold War Recognition certificate as authorized under Public Law
105-85, the 1998 National Defense Authorization Act.
The latest final equalization rate established by the State
Board pursuant to Article 12 of the Real Property Tax Law.
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this article.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran; unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the live of duty on active military, naval
or air service.
[Amended 8-10-2011 by L.L. No. 1-2011; 2-10-2016 by L.L. No. 3-2016]
Pursuant to the provisions of Chapter 655 of the 2007 Laws of
the State of New York amending the Real Property Tax Law of the State
of New York, the maximum veterans exemption from real property taxes
allowable pursuant to § 458-b of the Real Property Tax Law
is established as follows:
A.
Qualifying residential real property shall be exempt from taxation
to the extent of 15% of the assessed value of such property; provided,
however, that such exemption shall not exceed the lesser of $45,000
or the product of $45,000 multiplied by the latest state equalization
rate for the Town of Manlius.
B.
In addition to the exemption provide by Subsection A of this section, where the Cold War Veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War Veteran disability rating; provided, however, that such exemption shall not exceed $150,000 or the product of $150,000 multiplied by the latest state equalization rate for the Town of Manlius, whichever is less.
A.
If the Cold War veteran receives the exemption under
any other section of the Real Property Tax Law that provides for veterans
exemption, the Cold War veteran shall not be eligible to receive the
exemption under this article.
B.
The exemption provided by under this article shall be granted for
an indefinite period of time, pursuant to Chapter 290 of the 2017
Laws of the State of New York.
[Amended 10-25-2017 by L.L. No. 5-2017]
C.
Application for exemption shall be made by the owner,
or all of the owners of the property on a form prescribed by the State
Board. The owner or owners shall file the completed form in the Assessor's
Office on or before the first appropriate taxable status date. The
owner or owners of the property shall be required to refile each year.
Applicants shall refile on or before the appropriate taxable status
date. Any applicant convicted of willfully making any false statements
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.