[Adopted 3-4-1997 by L.L. No. 2-1997]
The purpose of this article is to implement the authority granted
to local taxing jurisdictions by § 458-a of the Real Property
Tax Law, which authorizes a local taxation jurisdiction to increase
the alternative veterans exemption to an amount greater than that
provided for in the state law.
[Amended 5-19-1998 by L.L. No. 1-1998]
The maximum exemption allowable in paragraphs (a), (b) and (c)
of Subdivision 2 of § 458-a of the Real Property Tax Law,
from and after May 1, 1998, shall be $27,000, $18,000 and $90,000,
respectively.
[Added 5-1-2001 by L.L. No. 4-2001; amended 8-7-2001 by L.L. No.
6-2001]
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 such is or may hereafter be defined in
§ 458-a of the Real Property Tax Law of the State of New
York. For the purposes of qualifying for the alternative veteran's
exemption set forth in § 458-a of the Real Property Tax
Law of the State of New York, Gold Star Parents shall be included
within the definition of "qualified owner," and property owned by
a Gold Star Parent shall be included within the definition of "qualifying
residential real property" as provided in § 458-a of the
Real Property Tax Law of the State of New York, provided that such
property shall be the primary residence of the Gold Star Parent.
