[Adopted 6-4-2001 by L.L. No. 2-2001 (Ch. 19B, Art. VII, of the 1981 Code)]
This article shall be known and may be cited as the "Gold Star Parents Tax Exemption."
A. 
This article is adopted in order to make Gold Star Parents eligible for the alternative veterans exemption pursuant to Real Property Tax Law § 458-a as amended by Chapter 326 of the Laws of 2000.
B. 
A Gold Star Parent (i.e., parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war) owning qualifying residential real property shall be eligible to the extent provided by such § 458-a, provided that he/she uses such property as his/her primary residence. Such qualifying residential real property shall be entitled to the maximum exemption permitted in Erie County, which is presently set forth in Local Law No. 3-1997, unless the maximum exemption as provided by § 458-a shall be changed by a local law adopted subsequent to this article.
This article is adopted pursuant to authority set forth in and in accordance with Real Property Tax Law § 458-a, as amended by Chapter 326 of the Laws of 2000.
All definitions, terms and conditions of Real Property Tax Law § 458-a are effective for this article.