Town of Kendall, NY
Orleans County
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[Adopted 1-8-1985 by L.L. No. 1-1985; amended in its entirety 10-9-1997 by L.L. No. 3-1997]
This article is adopted pursuant to the provisions of the Municipal Home Rule Law and the Real Property Tax Law of the State of New York.
Pursuant to the applicable provisions of § 458-a of the Real Property Tax Law of the State of New York, the maximum veteran exemption from real property taxes for property located in the Town of Kendall is those exemptions which are currently permitted pursuant to Subparagraph 2(a,b,c) of § 458-a, being $12,000, $8,000 and $40,000, respectively, more particularly 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 $12,000 multiplied by the latest state equalization rate for the Town of Kendall.
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, or the armed forces expeditionary medal, Navy expeditionary medal, Marine Corps expeditionary medal, or global war on terrorism expeditionary 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 $8,000 or the product of $8,000 multiplied by the latest state equalization rate for the Town of Kendall.
[Amended 12-15-2015 by L.L. No. 1-2015]
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 or from the United States Department of Defense because of a service-connected disability, qualifying residential 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 $40,000 or the product of $40,000 multiplied by the latest state equalization rate for the Town of Kendall. For purposes of this subsection, where a person who served in the active military, naval or air service during a period of war died in service of a service-connected disability, such person shall be deemed to have been assigned a compensation rating of 100%.
[Amended 12-15-2015 by L.L. No. 1-2015]
This article shall take effect immediately upon adoption and its filing with the Secretary of State and shall apply to the assessment rolls prepared on the basis of the taxable status dates occurring on or after March 1, 1998.