[Adopted 12-9-2015 by L.L. No. 4-2015]
Pursuant to § 458-a, Subdivision (7), of the Real
Property Tax Law, the Town of Bethel is authorized to adopt a local
law establishing a partial exemption from the Town portion of real
property taxes for Gold Star Parents who own and use qualified residential
real property within the Town of Bethel. It is the desire of the Town
of Bethel to provide for such exemption on Town of Bethel properties
to reward such parents for their children's valued service to our
country.
The term "Gold Star Parent" shall have the definition ascribed
to it at section 458-a, Subdivision (7), of the Real Property Tax
Law.
A Gold Star Parent hereby is included within the definition
of "Qualified Owner" as provided in paragraph (c) of Subdivision (1)
of § 458-a of the Real Property Tax Law, and property owned
by a Gold Star Parent hereby is included within the definition of
"Qualifying Residential Real Property" as provided in paragraph (d)
of Subdivision (1) of § 458-a of the Real Property Tax Law,
provided that such property shall be the primary residence of the
Gold Star Parent.
The additional exemption provided for in paragraph (c) of Subdivision
(2) of § 458-a of the Real Property Tax Law shall not apply
to real property owned by a Gold Star Parent.
