[Adopted 2-23-2017 by L.L. No. 1-2017]
This article shall be known and may be cited as "A Local Law Amending Chapter 237, Taxation, of the Village Code of the Village of Spring Valley."
The Village Board of Trustees ("Village Board") of the Village
of Spring Valley, New York ("Village"), hereby finds that there is
a critical and compelling need, in the public interest, to continue
without interruption real property tax exemptions previously provided
to veterans in the Village. The Village previously supported veterans
in the Village by providing them with certain property tax exemptions
and, whether or not those exemptions may be construed to have been
properly granted, intends to continue its support of these taxpayers
on future tax rolls published on or after the effective date of this
legislation.
It is the intent of the Village Board of the Village of Spring
Valley to accept the option to provide a veterans tax exemption for
veterans who possess honorable discharge and War Recognition Certificate
for the following wars:
A.
The Persian Gulf Conflict (on or after August 2, 1990);
B.
Vietnam War (February 28, 1961 - May 7, 1975);
C.
Korean War (June 27, 1950 - January 31, 1955);
D.
World War II (December 7, 1941 - December 31, 1946);
E.
World War I (April 6, 1917 - November 11, 1918);
F.
The Mexican Border Period (May 9, 1916 - April 5, 1917); or
G.
The Spanish-American War (April 21, 1898 - July 4, 1902).
As authorized by § 458 of the New York Real Property Tax Law, the Village of Spring Valley does hereby provide the maximum exemption allowable in § 458 of the New York Real Property Tax Law for any eligible veterans pursuant to § 237-52 above.
Pursuant to § 458 of the Real Property Tax Law, the
percentage of cooperative shares owned by veterans in a cooperative
apartment corporation shall be eligible to be included in "qualifying
residential real property" for the purposes of determining eligibility
for a veterans real property tax exemption.
Pursuant to 6 NYCRR 617.5(c)(30) this article is classified
as Type II action which requires no further review under the State
Environmental Quality Review Act.
If any clause, sentence, paragraph, section, or part of this
article shall be adjudged by any court of competent jurisdiction to
be invalid, such judgment shall not affect, impair, or invalidate
the remainder hereof but shall be confined in its operation to the
clause, sentence, paragraph, section or part hereof directly involved
in the controversy in which such judgment shall have been rendered.
