Town of Kinderhook, NY Article III Veterans Exemptions

[Adopted 10-18-1984 by L.L. No. 3-1984 (Ch. 67, Art. III, of the 1978 Code)]

§ 224-4 Exemption increased.

A. Purpose. The purpose of this section is to increase the amount of exemption heretofore or hereafter granted to all veterans who presently own real property in the Town of Kinderhook or who hereafter become owners of real property in said Town on or before December 30, 1985, and who are otherwise eligible for a veterans exemption pursuant to Subdivisions 1, 2 and/or 3 of § 458 of the Real Property Tax Law.

B. The increase in the exemption shall be made by the Assessor in the manner provided in Subdivision 1(3) of § 458 of the Real Property Tax Law; no application need be filed by or on behalf of any owner of any eligible property, and the exemption shall be calculated as follows:

(1) Real property owned by an eligible veteran at the time of the preparation of the 1973 Town assessment roll and presently owned by such veteran shall be entitled to an increase in exemption to be ascertained by multiplying the present veterans exemption by the present assessed value of the real property and dividing the product by the assessed value of the real property per the 1973 Town assessment roll.

(2) Real property that was on the 1973 Town assessment roll but not entitled to a veterans exemption at that time, which thereafter became eligible or hereafter becomes eligible for such exemption, shall be entitled to an increase in veterans exemptions by multiplying the exemption authorized by Subdivisions 1, 2 and/or 3 of § 458 of the Real Property Tax Law by the present assessed value of the property and dividing the product by the assessed value of the real property per the 1973 Town assessment roll.

(3) Real property, upon which parcel new construction was made subsequent to the preparation of the 1973 Town assessment roll, which property was on the 1973 assessment roll and which at that time was not entitled to a veterans exemption but which thereafter became or hereafter becomes eligible for such exemption, shall be entitled to an increase in exemption to be ascertained by multiplying the exemption authorized by Subdivisions 1, 2 and/or 3 of § 458 of the Real Property Tax Law by the present assessed value of the real property and dividing the product by 17% of the present assessed value of said real property.

§ 224-5 Alternative veterans exemption.

[Added 2-12-2007 by L.L. No. 2-2007]

A. Definitions. As used in this section, the following terms shall have the meanings indicated:

COMBAT VETERAN

A veteran who was awarded an Armed Forces Expeditionary Medal, a Navy and Marine Corps Expeditionary Medal, or a Global War on Terrorism Expeditionary Medal and who was discharged or released under honorable conditions.

DISABLED VETERAN

A veteran who receives a compensation rating from the United States Veterans' Administration because of a service-connected disability.

VETERAN

As defined in Real Property Tax Law § 458-a.

WARTIME VETERAN

A veteran who served during a period of war [World War I, World War II, Korean War (June 27, 1950, to January 31, 1955), Vietnam War (December 28, 1961, to May 7, 1975), or Persian Gulf conflict (on or after August 2, 1990)] and who was discharged or released under honorable conditions.

B. The following real property tax exemptions are established for the classification of veterans who served during wartime as indicated above and who own real property in the Town of Kinderhook. This exemption applies to assessment rolls based on taxable dates occurring on and after January 1, 2007.

[Amended 2-5-2018 by L.L. No. 2-2018]

(1) Exemption levels.

Veteran Classification	Amount of Assessed Valuation Exempt From Taxation
Wartime veteran	$36,000
Combat veteran	$24,000
Disabled veteran	50% of the veterans disability rating, not to exceed $120,000

(2) For purposes of this article, exemptions may be combined where applicable pursuant to New York State Real Property Tax Law § 458-a.

C. The foregoing exemptions are cumulative, the effect of which is that a veteran is entitled to the total amount of all exemptions which pertain to the veteran classification to which that veteran belongs.

D. Gold Star Parent. The aforesaid exemptions shall include "Gold Star Parents," which is defined as the parent of a child who died in the line of duty while serving the United States armed forces during a period of war. A Gold Star Parent shall be deemed a qualified owner eligible for the exemptions for qualifying residential real property as those terms are set forth and defined in the Real Property Tax Law § 458-a.

[Added 2-5-2018 by L.L. No. 2-2018]

§ 224-6 Cold War veterans exemption.

[Added 10-20-2008 by L.L. No. 10-2008]

A. In accordance with the provisions of § 458-b of the Real Property Tax Law of the State of New York, residential real property owned by veterans who rendered military service to the United States during the Cold War shall be partially exempt from Town taxation in accordance with the percentages set forth in Subdivision 2 thereof. The exemption is available to veterans who served on active duty (exclusive of training) in the United States Armed Forces between September 2, 1945, and December 26, 1991, and who are not currently receiving either the eligible funds or alternative veterans exemption. Pursuant to Real Property Tax Law § 458-b, Subdivision (2)(a)(ii), said maximum exemption allowable shall be 15% of the property's assessment, not to exceed $12,000, or the product of $12,000 multiplied by the latest final state equalization rate, whichever is less. Additionally, pursuant to Real Property Tax Law § 458-b, Subdivision (2)(b), where a Cold War veteran received a compensation rating from the United States Department of 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 such 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 final state equalization rate, whichever is less.

B. This exemption applies to assessment rolls based on taxable dates occurring on and after January 1, 2009.

C. Extension of exemption.

[Added 1-8-2018 by L.L. No. 1-2018]

(1) In accordance with the provisions of Section 458-b of the Real Property Tax Law of the State of New York, residential real property owned by veterans who rendered military service to the United States during the Cold War shall be partially exempt from taxation to the extent of 15% of the assessed value of such real property for Town tax purposes; provided however, that such exemption shall in no event exceed $12,000 or the product of $12,000 multiplied by the latest final state equalization rate, whichever is less.

(2) Moreover, in accordance with the provisions of Section 458-b of the Real Property Tax Law of the State of New York, residential real property owned by veterans who rendered military service to the United States during the Cold War and who have been determined to be disabled by the United States Department of Veterans Affairs or the United States Department of Defense shall be partially exempt from taxation to the extent of the product of the assessed value of the real property multiplied by 50% of the Cold War veteran's disability rating; provided however, that such exemption shall in no event exceed $40,000 or the product of $40,000 multiplied by the latest final state equalization rate, whichever is less.

(3) Such exemption shall not be granted to a Cold War veteran unless the applicant meets the statutory definitions and/or requirements set forth in Section 458-b of the Real Property Tax Law of the State of New York.

(4) Pursuant to Real Property Tax Law § 458-b(2)(c)(iii), notwithstanding the ten-year limitation imposed by the foregoing provisions of Section 458-b, the exemption shall apply to qualifying owners or qualifying real property for as long as they remain qualifying owners, without regard to such ten-year limitation.

(5) Application for such exemption shall be filed with the assessor on or before the taxable status date on a form prescribed by the state board.

(6) The sufficiency and adequacy of any such required certifications or proof of residency is left to the discretion of the assessor or assessors of the Town of Kinderhook. All such certifications or documentation shall be in writing and maintained with the assessor's records for the exemption.

§ 224-7 Exemption for Gold Star Parents.

[Added 2-13-2001 by L.L. No. 7-2001]

Subject to and in accordance with the provisions of § 458-a of the New York State Real Property Tax Law (RPTL), a Gold Star Parent is hereby granted the veterans exemption provided for in § 458-a, Subdivision 2, of the New York State Real Property Tax Law. A "Gold Star Parent" shall mean the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war as defined in § 458-a, Subdivision 1(a), of the Real Property Tax Law. A Gold Star Parent shall be deemed a qualified owner under § 458-a, Subdivision 1(c), of the Real Property Tax Law. Property owned by a Gold Star Parent shall be deemed qualifying residential property under § 458-a, Subdivision 1(d). This exemption applies to assessment rolls based on taxable status dates occurring on and after January 1, 2001.