[Adopted 3-13-2007 by L.L. No. 8-2007]
As used in this article, the following terms
shall have the meanings indicated:
A parent of a child who died in the line of duty while serving
in the United States Armed Forces during a period of war.
The Spanish-American War; the Mexican border period; World
War I; World War II; the hostilities known as the "Korean War," which
commenced June 27, 1950, and terminated on January 31, 1955; the hostilities
known as the "Vietnam War," which commenced December 22, 1961, and
terminated on May 7, 1975; and the hostilities known as the "Persian
Gulf conflict," which commenced August 2, 1990.
A person:
A.
Who served in the active military, naval, or air service
during a period of war or who was a recipient of the armed forces
expeditionary medal, naval expeditionary medal, Marine Corps expeditionary
medal or global war on terrorism expeditionary medal, and who was
discharged or released therefrom under honorable conditions; or
B.
Who was employed by the War Shippings Administration
or Office of Defense Transportation or their agents as a merchant
seaman documented by the United States Coast Guard or Department of
Commerce or as a civil servant employed by the United States Army
Transportation Service (later redesignated as the United States Army
Transportation Corps, Water Division) or the Naval Transportation
Service; and who served satisfactorily as a crew member during the
period of armed conflict, December 7, 1941, to August 15, 1945, aboard
merchant vessels in oceangoing (i.e., foreign), intercoastal or coastwise
service, as such terms are defined under federal law (46 U.S.C.A.
§§ 10301 and 10501), and further to include near-foreign
voyages between the United States, Canada, Mexico or the West Indies
via ocean routes or public vessels in oceangoing service or foreign
waters and who has received a certificate of release or discharge
from active duty and a discharge certificate or an honorable service
certificate/report of casualty from the Department of Defense;
C.
Who served as a United States civilian employed by
the American Field Service and served overseas under United States
Armies and United States Army Groups in World War II during the period
of armed conflict, December 7, 1941, through May 8, 1945, and who
was discharged or released therefrom under honorable conditions; or
D.
Who served as a United States civilian flight crew
and aviation ground support employee of Pan American World Airways
or one of its subsidiaries or its affiliates and served overseas as
a result of Pan American's contract with Air Transport Command or
Naval Air Transport Service during the period of armed conflict, December
14, 1941, through August 14, 1945, and who was discharged or released
therefrom under honorable conditions.
E.
Who served as military personnel in the Reserve component of the
United States Armed Forces and deemed on active duty under Executive
Order 11519, signed March 23, 1970, 35 Federal Register 5003, dated
March 24, 1970 and later designated by the United States Department
of Defense as Operation Graphic Hand, and who was discharged or released
therefrom under honorable conditions.
[Added 3-26-2019 by L.L.
No. 2-2019]
A.
The maximum exemption allowable to qualifying residential
real property exempt from taxation under § 458-a of the
New York Real Property Tax Law, to the extent of 15% of the assessed
value, shall be increased from $27,000 to $54,000.
B.
In addition to the exemption provided by Subsection A of this section, the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations, as documented by the award of the United States Campaign Ribbon or Service Medal, or the armed forces expeditionary medal, naval expeditionary medal, Marine Corps expeditionary medal, or global war on terrorism expeditionary medal, shall be increased from $27,000 to $36,000.
C.
The maximum exemption allowable as an additional exemption
available to a veteran who has received a compensation rating from
a New York veterans organization or the United States Department of
Defense because of a service-connected disability, calculated as the
product of the assessed value multiplied by 50% of the veteran's disability
rating under § 458-a of the New York Real Property Tax Law,
is hereby increased from $90,000 to $180,000.
D.
The County of Suffolk hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned by a Gold Star parent within the definition of "qualifying residential real property," as provided in § 458-a(1)(c) and (d) of the New York Real Property Tax Law, on the condition that such property shall be the primary residence of the Gold Star parent. The exemption granted by Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the Town of Southold. The real property tax exemption provided to Gold Star parents under § 458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law.
E.
Where a veteran already receiving an exemption pursuant
to § 458 or 458-a of the Real Property Tax Law sells the
property receiving the exemption and purchases property within the
same Town or Village, the Assessor shall transfer and prorate, for
the remainder of the fiscal year, the exemption which the veteran
received. The prorated exemption shall be based upon the date the
veteran obtains title to the new property and shall be calculated
by multiplying the tax rate or rates for each municipal corporation
which levied taxes, or for which taxes were levied, on the appropriate
tax roll used for the fiscal year or years during which the transfer
occurred times the previously granted exempt amount times the fraction
of each fiscal year or years remaining subsequent to the transfer
of title. Nothing in this section shall be construed to remove the
requirement that any such veteran transferring an exemption pursuant
to this section reapply for the exemption authorized pursuant to § 458-a
of the Real Property Tax Law on or before the following taxable status
date, in the event such veteran wishes to receive the exemption in
future fiscal years.
F.
The exemption allowable under this article may be extended to taxation
of school districts if the governing body of the school district in
which the property is located adopts a resolution providing such
exemption as provided in § 458-9(2)(d)(i). Any such resolution
shall be provided to the Town of Southold Assessor’s office
on or before March 1 for the assessment roll issued within that year.
[Added 2-25-2014 by L.L. No. 2-2014]
[Added 2-25-2020 by L.L. No. 3-2020]
A.
Title
to that 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 share or shares 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.
B.
Provided
that all other eligibility criteria of this chapter are met, that
proportion of the assessment of such real property owned by a cooperative
apartment corporation determined by the relationship of such real
property vested in such tenant-stockholder to such entire parcel and
the buildings thereon owned by such cooperative apartment corporation
in which such tenant-stockholder resides shall be subject to exemption
from taxation pursuant to local law against the assessed valuation
of such real property; the reduction in real property taxes realized
thereby shall be credited by the cooperative apartment corporation
against the amount of such taxes otherwise payable by or chargeable
to such tenant-stockholder.
