Town of Rush, NY
Monroe County
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Table of Contents
Table of Contents
[Adopted 12-30-1996 by L.L. No. 6-1996]
The purpose of this article is to establish the veterans exemption pursuant to § 458-a of the Real Property Tax Law of the State of New York.
[Amended 2-8-2006 by L.L. No. 1-2006]
Pursuant to the provisions of Subdivision 2(d) of § 458-a of the Real Property Tax Law of the State of New York, the veterans exemption from real property taxes pursuant to § 458-a 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 $36,000 or the product of $36,000 multiplied by the latest state equalization rate for the Town of Rush.
B. 
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $24,000 or the product of $24,000 multiplied by the latest state equalization rate for the Town of Rush.
C. 
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans Administration 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 veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $120,000 or the product of $120,000 multiplied by the latest state equalization rate for the Town of Rush.
[Added 2-13-2008 by L.L. No. 4-2008]
A. 
Pursuant to the authority granted by § 458-b of the Real Property Tax Law, real property in the Town of Rush which meets the requirements for "qualified residential real property" as defined in said section shall be exempt from taxation by the Town of Rush to the extent authorized therein, subject to the following maximum exemption.
B. 
Qualified residential real property shall be exempt from taxation by the Town of Rush to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $8,000. In addition, where a Cold War veteran received compensation from the United States Department of Veteran’s Affairs or from the United States Department of Defense because of a service-related 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, as set forth in § 458-b of the Real Property Tax Law; provided, however, that such exemption shall not exceed $40,000.
C. 
Such exemption shall be granted only upon application by the owner(s) of such real property on a form prescribed by the State Board of Real Property Services. The application shall be filed with the Town Assessor on or before the first appropriate taxable status date for the Town of Rush.
D. 
The Town Board may, from time to time, amend, supplement, change, modify or repeal this section pursuant to the provisions of the Town Law, the General Municipal Law, and the Real Property Tax Law of New York State applicable thereto.