[Adopted 4-14-2010 by L.L. No. 1-2010]
[Amended 12-12-2012 by L.L. No. 2-2012[1]]
A.
Section 458-b of the New York State Real Property Tax Law authorizes
a limited exemption from real property taxes for residential real
property owned by veterans who rendered military service to the United
States during the "Cold War."
B.
Section 458-b of the Real Property Tax Law authorizes municipalities
to establish maximum exemption amounts.
C.
With regard to "Cold War" veterans who own residential property in
the Town of Rosendale, it is the desire of the Rosendale Town Board
to authorize the Cold War veterans exemption and establish maximum
amounts for such exemption.
D.
The maximum exemptions allowable pursuant to Real Property Tax Law
Section 458-b shall be 15% of the property's assessment, not to exceed
$36,000 multiplied by the latest final state equalization rate for
service during the Cold War and a percentage of the property's assessment
equal to one-half of any service-connected disability rating, not
to exceed $120,000 multiplied by the latest final state equalization
rate.
[1]
Editor's Note: This local law applies to taxable status dates
occurring on or after 1-1-2013.
The terms used in this article shall have the meanings as set
forth in this section and as consistent with the Real Property Tax
Law:
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.
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran.
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. 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 the unremarried surviving spouse is absent from the property due
to medical reasons or institutionalization.
A.
The exemption provided by §63-21D of this article shall remain in effect indefinitely or until such time as it is revoked by local law or authorizing New York State legislation requires modification.
[Amended 1-9-2019 by L.L. No. 1-2019]
B.
Consistent with Real Property Tax Law § 458-b and in addition
to any other condition imposed therein, any Cold War veteran who receives
the exemption under § 458 or § 458-a of the Real
Property Tax Law shall not be eligible to receive the exemption under
§ 458-b.
An application for exemption shall be made by the owner, or
all of the owners, of the property on a form prescribed by the State
Board. 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 increases or decreases or may refile if other
changes have occurred which affect the qualification for an increased
or decreased amount of exemption.
Any applicant convicted of willfully making any false statement
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.
