[Adopted 2-20-2001 by L.L. No. 1-2001]
The New York State Legislature has heretofore, pursuant to Chapter 326 of the Laws of 2000, amended the Real Property Tax Law to authorize municipalities to allow Gold Star Parents to be eligible for the alternative veterans exemption.
This article provides for Gold Star Parents to be eligible for the alternative veterans exemption under Real Property Tax Law § 458-a, and shall apply to village real property taxes levied by the Village of Phoenix.
A Gold Star Parent, as defined in Real Property Tax Law § 458-a(7)(a), shall be included in the definition of "qualified owner," as provided in Real Property Tax Law § 458-a(1)(c), and the property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property" as set forth in Real Property Tax Law § 458-a(1)(d), provided that such real property shall be the primary residence of the Gold Star Parent.
For village real property taxes levied by the Village of Phoenix, a Gold Star Parent, as herein defined, shall be eligible to receive the maximum veterans' exemption allowable pursuant to Real Property Tax Law § 458-a(2)(a), Real Property Tax Law § 458-a(2)(b) and this article by the Village of Phoenix.