[Adopted 10-15-2009 by L.L. No. 6-2009; amended in its entirety 1-8-2018 by L.L. No. 1-2018]
New York State Real Property Tax Law § 458-b allows
local municipalities to establish a category of tax exemption for
Cold War veterans. The state law sets forth specific parameters for
persons to qualify for such an exemption, as well as directions to
municipalities as to the application of the law. The Town Board of
the Town of Marcellus enacted Local Law No. 7-2009 in accordance with
the state law permitting qualified residents to receive this tax exemption.
As used in this article, the following terms shall have the
meanings indicated:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
A person, male or female, who served on active duty for a
period of more that 365 days in the United States Armed Forces during
the time period from September 2, 1945 to December 26, 1991, was discharged
or released therefrom under honorable conditions.
The latest final class ratio established by the Commissioner
of Taxation and Finance pursuant to Title 1 of Article 12 of the Real
Property Tax Law for use in a special assessing unit as defined in
§ 1801 of the Real Property Tax Law.
The latest final state equalization rate or special equalization
rate established by the Commissioner of Taxation and Finance pursuant
to Article 12 of the Real Property Tax Law. The Commissioner of Taxation
and Finance shall establish a special equalization rate if it finds
that there has been a material change in the level of assessment since
the establishment of the latest state equalization rate, but in no
event shall such special equalization rate exceed 100. In the event
that the state equalization rate exceeds 100, then the state equalization
rate shall be 100 for the purposes of this exemption. Where a special
equalization rate is established for purposes of this exemption, the
Assessor is directed and authorized to recompute the Cold War veterans
exemption on the assessment roll by applying such special equalization
rate instead of the latest state equalization rate applied in the
previous year and to make the appropriate corrections on the assessment
roll, notwithstanding the fact that such Assessor may receive the
special equalization rate after the completion, verification and filing
of such final assessment roll. In the event that the Assessor does
not have custody of the roll when such recomputation is accomplished,
the Assessor shall certify such recomputation to the local officers
having custody and control of such roll, and such local officers are
hereby directed and authorized to enter the recomputed Cold War veterans
exemption certified by the Assessor on such roll.
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this article.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran, unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the live of duty on active military, naval
or air service.
Pursuant to the provisions of Chapter 655 of the 2007 Laws of
the State of New York amending the Real Property Tax Law of the State
of New York, the maximum veterans exemption from real property taxes
allowable pursuant to § 458-b of the Real Property Tax Law
is established as follows:
A.Â
Qualifying residential real property shall be exempt from taxation
to the extent of either:
(1)Â
Ten percent of the assessed value of such property; provided, however,
that such exemption shall not exceed $8,000 or the product of $8,000
multiplied by the latest state equalization rate for the Town of Marcellus,
or, in the case of a special assessing unit, the latest class ratio,
whichever is less; or
(2)Â
Fifteen percent of the assessed value of such property; provided,
however, that such exemption shall not exceed $12,000 or the product
of $12,000 multiplied by the latest state equalization rate for the
Town of Marcellus, or, in the case of a special assessing unit, the
latest class ratio, whichever is less.
B.Â
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States veterans affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $40,000, or the product of $40,000 multiplied by the Latest State Equalization Rate for the Town of Marcellus, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
A.Â
The exemption from taxation for Cold War veterans shall be applicable
to county, Town and school district taxation.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.Â
If the Cold War veteran receives the exemption under § 458
or 458-a of the Real Property Tax Law, the Cold War veteran shall
not be eligible to receive the exemption under this article.
C.Â
The exemption provided in this article shall apply to qualifying
owners of qualifying real property, for so long as they remain qualifying
owners.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.Â
Application for exemption shall be made by the owner, or all of the
owners, of the property on a form prescribed by the Commissioner of
Taxation and Finance. The owner or owners shall file the completed
form in the Assessor's Office on or before the first appropriate taxable
status date. The exemption shall continue in full force and effect
for all appropriate subsequent tax years and the owner or owners of
the property shall not be required to refile each year. Applicants
shall be required to refile on or before the appropriate taxable status
date if the percentage of disability percentage increases or decreases
or may refile if other changes have occurred which affect qualification
for an increased or decreased amount of exemption. Any applicant convicted
of willfully making any false statement in the application for such
exemption shall be subject to the penalties prescribed in the Penal
Law.
E.Â
This article applies to any real property held in trust solely for
the benefit of a person or persons who would otherwise be eligible
for the exemption, pursuant to the Real Property Tax Law, were such
person or persons the owner or owners of such real property.
F.Â
Cooperative apartment corporations.
(1)Â
Title to the portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides
and which is represented by his or her share(s) of stock in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
(2)Â
Provided that all other eligibility criteria are met, that proportion
of the assessment of real property owned by a cooperative apartment
corporation determined by the relationship of such real property vested
in such tenant-stockholder to such real property owned by such cooperative
apartment corporation in which such tenant-stockholder resides shall
be subject to exemption from taxation and any exemption shall be credited
by the Town of Marcellus against the assessed valuation of such real
property; the reduction in real property taxes realized shall be credited
by the cooperative apartment corporation against the amount of such
taxes otherwise payable by or chargeable to such tenant-stockholder.
