[Adopted 2-18-2014 by L.L. No. 3-2014[1]]
[1]
Editor's Note: This local law also repealed former Art. III,
Alternative Veterans Tax Exemption, adopted 9-26-1984 by L.L. No.
1-1984.
This article shall be known as the "Village of Groton Alternative
Veterans Tax Exemption Law."
The Village of Groton Board of Trustees finds that it is appropriate
to grant real property tax exemptions for veterans under the Alternative
Veterans Tax Exemption Program as provided for in § 458-a
of the New York State Real Property Tax Law. It is the purpose and
intent of the Village of Groton to authorize such real property tax
exemptions for veterans and to set maximum levels of exemption as
authorized by § 458-a of the New York State Real Property
Tax Law.
Qualifying residential property (as defined in § 458-a
of the New York State Real Property Tax Law) shall be exempt from
taxation by the Village of Groton as follows:
A.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, subparagraph 2(a), shall be $12,000.
B.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, subparagraph 2(b), shall be $8,000.
C.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, subparagraph 2(c), shall be $40,000.
Application for exemptions shall be made in accordance with
subsection 3 of § 458-a of the New York State Real Property
Tax Law, and any applicant convicted of making any false statement
in the application for such exemption shall, in accordance with said
subsection 3 of § 458-a, be subject to the penalties prescribed
in the New York State Penal Law.
This article shall become effective immediately and shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after January 1, 2014. All provisions of § 458-a
not inconsistent herewith shall apply.
