[The veterans tax exemption, as established by the Real Property Tax Law § 458-a, took effect in the Town of Massena on April 10, 1985, by resolution of the Town Board. The amount of the exemption was to be set at the statutory maximum (the same as that of the County of St. Lawrence). Local Law No. 1-1996, adopted 1-10-1996, allowed that the current veterans eligible funds exemption is to be maintained in proportion to the general increase in assessments for the 1996 revaluation.]