[Adopted 2-5-2002 by L.L. No. 3-2002 (Ch. 95, Art. VII,
of the 1976 Code)]
A.
This Town Board hereby finds and determines that § 458-a
of the New York State Real Property Tax Law allows localities such
as the Town of Riverhead to grant exemptions of real property taxes
to disabled, wartime and combat veterans in recognition for the sacrifices
they have made in defense of their country.
B.
This Town Board further finds that a recent amendment to that state
law now permits a municipality to extend a partial exemption from
real property taxes to Gold Star parents, an option whose importance
is especially highlighted by the sacrifices we have recently seen
in the War Against Terrorism in Afghanistan and other faraway lands.
C.
The purpose of this article is to extend the maximum real property
tax exemption for Town taxes available under § 458-a of
the New York State Real Property Tax Law to parents of veterans who
have died in combat, i.e., Gold Star parents.
As used in this article, the following terms shall have the
meanings indicated:
A parent of a child who died in the line of duty while serving
in the United States armed forces during a period of war.
The Spanish-American War; the Mexican border period; World
War I; World War II; the hostilities known as the Korean War, which
commenced June 27, 1950, and terminated on January 31, 1955; the hostilities
known as the Vietnam War, which commenced December 22, 1961, and terminated
on May 7, 1975; and the hostilities known as the Persian Gulf conflict,
which commenced August 2, 1990.
A person:
Who served in the active military, naval or air service during
a period of war, or who was a recipient of the armed forces expeditionary
medal, Navy expeditionary medal or Marine Corps expeditionary medal
for participation in operations in Lebanon from June 1, 1983, to December
1, 1987; in Grenada from October 23, 1983, to November 21, 1983 or
in Panama from December 20, 1989, to January 31, 1990, and who was
discharged or released therefrom under honorable conditions;
Who was employed by the War Shipping Administration or Office
of Defense Transportation or their agents as a merchant seaman documented
by the United States Coast Guard or Department of Commerce, or as
a civil servant employed by the United States Army Transportation
Service (later redesignated as the United States Army Transportation
Corps, Water Division) or the Naval Transportation Service; and who
served satisfactorily as a crew member during the period of armed
conflict, December 7, 1941, to August 15, 1945, aboard merchant vessels
in oceangoing (i.e., foreign), intercoastal or coastwise service,
as such terms are defined under federal law (46 U.S.C.A. §§ 10301
and 10501), and further to include near-foreign voyages between the
United States and Canada, Mexico, or the West Indies via ocean routes,
or public vessels in oceangoing service or foreign waters, and who
has received a certificate of release or discharge from active duty
and a discharge certificate, or an honorable service certificate/report
of casualty, from the department of defense;
Who served as a United States civilian employed by the American
Field Service and served overseas under United States armies and United
States Army Groups in World War II during the period of armed conflict
December 7, 1941, through May 8, 1945, and who was discharged or released
therefrom under honorable conditions; or
Who served as a United States civilian flight crew and aviation
ground support employee of Pan American World Airways or one of its
subsidiaries or its affiliates and served overseas as a result of
Pan American's contract with Air Transport Command or Naval Air Transport
Service during the period of armed conflict, December 14, 1941, through
August 14, 1945, and who was discharged or released therefrom under
honorable conditions.
A.
The maximum exemption allowable to qualifying residential real property
exempt from taxation, under § 458-a of the New York State
Real Property Tax Law, to the extent of 15% of the assessed value,
shall be increased from $27,000 to $54,000.
[Amended 2-22-2006 by L.L. No. 9-2006]
B.
The maximum exemption allowable to veterans who served in a combat
theater or zone of operations, as documented by the award of the United
States campaign ribbon or service medal, under § 458-a of
the New York State Real Property Tax Law, is hereby increased from
$18,000 to $36,000.
[Amended 2-22-2006 by L.L. No. 9-2006]
C.
The maximum exemption allowable as an additional exemption available
to a veteran who has received a compensation rating from a New York
veterans' organization or the United States Department of Defense
because of a service-connected disability is hereby increased from
$90,000 to $180,000.
[Amended 2-22-2006 by L.L. No. 9-2006]
D.
The Town of Riverhead hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned by a Gold Star parent within the definition of "qualifying residential real property," as provided in § 458-a, Subdivision 1(c) and (d), of the New York State Real Property Tax Law, provided that such property shall be the primary residence of the Gold Star parent. The exemption granted by Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the Town of Riverhead. The real property tax exemption provided to Gold Star parents under § 458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law.
This article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after January 1, 2002.
