[Adopted 6-1-2009 by L.L. No. 2-2009]
The purpose of this article is to allow for a property tax exemption
for properties owned by qualifying Town of Cheektowaga veterans who
served our country during the Cold War period as defined in § 458-b
of the Real Property Tax Law of the State of New York (September 2,
1945, to December 26, 1991).
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 in the
United States Armed Forces, during the time period from September
2, 1945, to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
The latest final equalization rate established by the State
Board of Real Property Services 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.
With respect to a disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.
A.
Qualified residential real property owned by a Cold War veteran or
qualified owner 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 $12,000 multiplied by the latest state
equalization rate for the Town of Cheektowaga.
B.
In addition to the exemption provided 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 the property multiplied by 50% of the Cold War veteran disability rating; provided, however that such exemption shall not exceed $40,000, or the product of $40,000 multiplied by the latest state equalization rate for the Town of Cheektowaga.
C.
If the Cold War veteran receives the exemption under § 458
or 458-a of the Real Property Tax Law, the Cold War veteran shall
not be eligible to receive the exemption under this article.
D.
The exemption from taxation provided by this article shall not be
applicable to real property taxes levied or relevied for school purposes.
E.
The exemption granted under this article shall be granted for as
long as the veteran owns the qualifying property in accordance with
§ 458-b of the Real Property Tax Law of the State of New
York.
[Amended 1-9-2018 by L.L.
No. 1-2018]
Application for exemption under this article shall be made by
the owner, or all of the owners, of the property on a form prescribed
by the State Board of Real Property Services. The owner or owners
shall file the completed form in the Assessor's office on or before
the first appropriate taxable status date. The exemption shall continue
in full force and effect for all appropriate subsequent tax years,
and the owner or owners of the property shall not be required to refile
each year. Applicants shall be required to refile on or before the
appropriate taxable status date if the percentage of disability percentage
increases or decreases or may refile if other changes have occurred
which affect qualification for an increased or decreased amount of
exemption.
If any clause, sentence, paragraph, subdivision, section or
part of this article or the application thereof to any person, individual,
corporation, firm, partnership, entity or circumstance shall be adjudged
by any court of competent jurisdiction to be invalid or unconstitutional,
such order or judgment shall not affect, impair, effect or invalidate
the remainder thereof but shall be confined in its operation to the
clause, sentence, paragraph, subdivision, section or part of this
article or in its application to the person, individual, corporation,
firm, partnership, entity or circumstance directly involved in the
controversy in which such order or judgment shall be rendered.
This article shall take effect immediately upon filing with
the Secretary of State and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after such date.
