[Adopted 7-12-2005 by L.L. No. 5-2005]
The Board hereby finds and determines that it has been the Town's
long-standing policy to offer to its veterans the broadest property
tax exemption permitted by the laws of New York State. Therefore,
the purpose of this article is to provide the maximum benefit permissible
to the Town's veterans.
As used in this article, the following terms shall have the
meanings indicated:
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.
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(f).
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(a).
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(c). A qualified owner shall also include a gold
star parent.
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(d). Qualifying residential real property shall
also include property owned by a gold star parent, provided that such
property shall be the primary residence of the gold star parent.
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(b).
Shall have the meaning set forth in Real Property Tax Law
§ 458-a(1)(e).
Pursuant to Subdivision (2)(d)(ii) of § 458-a of the
Real Property Tax Law, an exemption from real property taxes shall
be available to qualified owners of qualified residential real property
in the Town. Said veteran's exemption shall be computed 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 $27,000 or the product
of $27,000 multiplied by the latest state equalization rate for the
Town.
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 shall also be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $18,000 or the product of $18,000 multiplied by the latest state equalization rate for the Town.[1]
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 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 veteran's disability rating; provided, however, that such exemption shall not exceed $90,000 or the product of $90,000 multiplied by the latest state equalization rate for the Town. 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%. This Subsection C shall not apply to real property owned by a gold star parent.
Application for exemption must be made by the owner or all of
the owners of the property on a form prescribed by the Commissioner
of Taxation and Finance. The owner or owners shall file the completed
form in the Town Assessor's office on or before the 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.
A.
Pursuant to Real Property Tax Law § 458(5)(a), if the total
assessed value of the real property for which such exemption has been
granted increases or decreases as a result of a revaluation or update
of assessments, and a material change in the level of assessment is
certified for the assessment roll pursuant to the rules of the Commissioner
of Taxation and Finance, the Town Assessor shall increase or decrease
the amount of such exemption by multiplying the amount of such exemption
by the change in level of assessment factor. If the Town Assessor
receives the certification after the completion, verification and
filing of the final assessment roll, the Town Assessor shall certify
the amount of exemption as recomputed to the Town Board, and the Town
Board shall enter the recomputed exemptions certified by the Town
Assessor on the roll.[1]
B.
Pursuant to Real Property Tax Law § 458(5)(b), owners of
property who previously received an exemption pursuant to Real Property
Tax Law § 458, but who opted instead to receive the alternative
exemption pursuant to Real Property Tax Law § 458-a, may
again receive an exemption pursuant to Real Property Tax Law § 458
upon the application by the owner within one year of the adoption
of this article.[2]
(1)
The Town Assessor shall recompute all exemptions granted pursuant
to Real Property Tax Law § 458 by multiplying the amount
of each such exemption by the cumulative change in level of assessment
factor certified by the Commissioner of Taxation and Finance measured
from the assessment roll immediately preceding the assessment roll
on which exemption were first granted pursuant to Real Property Tax
Law § 458-a; provided, however, that if an exemption pursuant
to Real Property Tax Law § 458 was initially granted to
a parcel on a later assessment roll, the cumulative change in level
factor to be used in recomputing that exemption shall be measured
from the assessment roll immediately preceding the assessment roll
on which that exemption was initially granted. No refunds or retroactive
entitlements shall be granted.
Notwithstanding any other provision of law to the contrary,
the provisions of this article shall apply to real property held in
trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption, pursuant to this article,
were such person or persons the owner or owners of such real property.
The making of any written willful false statement in the application
for an exemption under this article shall be a Class A misdemeanor
pursuant to Penal Law § 210.45 and punishable by a fine
in an amount not to exceed $1,000 in accordance with Penal Law § 80.05.
Such a violation of this article shall also disqualify the applicant
from further exemption for a period of one year.
This article shall apply to assessment rolls on the basis of
taxable status dates occurring on or after January 1, 2006, and each
year thereafter.
