[Adopted 12-15-2008 by L.L. No. 10-2008]
The purpose of this article is to grant a real property tax exemption to a Gold Star parent, as such term is provided herein, in accordance with New York State Real Property Tax Law § 458-a, Subdivision (7).
In accordance with New York State Real Property Tax Law § 458-a, Subdivision (7), the Queensbury Town Board hereby expands the definition of "qualified owner" contained in Real Property Tax Law § 458-a to include a parent or parents of a child who died in the line of duty while serving in the United States Armed Forces during a period of war (hereinafter "Gold Star parent") and hereby expands the definition of "qualifying residential real property" contained in Real Property Tax Law § 458-a to include property owned by a Gold Star parent, provided the same shall be the primary residence of the Gold Star parent. The provisions of Real Property Tax Law § 458-a shall be applicable to real property tax exemptions for Gold Star parents.[1]
[1]
Editor's Note: See also Art. III, Exemption for Veterans, of this chapter.