[HISTORY: Adopted by the Board of Trustees of the Village
of Johnson City 3-17-2022 by L.L.
No. 6-2022. Amendments noted where applicable.]
The Real Property Tax Law of the State of New York was amended
by adding a new § 458-b, authorizing a real property tax
exemption for Cold War veterans. It is the intention of the Village
Board of the Village of Johnson City by passage of this chapter to
provide the exemptions under § 458-b of the Real Property
Tax Law to eligible persons for purposes of taxes levied by the Village
of Johnson City.
As used in this chapter, 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 in the
United States Armed Forces for a period of more than 365 days, during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and has
been awarded the Cold War recognition certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
The latest final class ratio established by the State Board pursuant to Title 1 of Article 12 of the Real Property Tax Law of the State of New York for use in a special assessing unit as defined in § 1801 thereof.
The latest final equalization rate or special equalization rate established by the State Board pursuant to Article 12 of the Real Property Tax Law. The State Board shall establish a special equalization if it finds 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 the state equalization rate exceeds 100, then the state equalization rate shall be 100 for the purpose of this chapter. When a special equalization rate is established for purposes of this chapter, the Assessor is directed and authorized to recomputed the Cold War veterans exemption on the assessment roll by applying the special equalization rate instead of the latest state equalization rate applied to 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 recommended 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 chapter.
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 line of duty on active military, naval
or air service.
A.
The Village Board of the Village of Johnson City adopts this chapter
to provide that qualifying residential real property shall be exempt
from taxation to the extent of 10% of the assessed value of such property;
provided, however, that such exemption shall not exceed $4,000 or
the product of $4,000 multiplied by the latest state equalization
rate of the Village of Johnson City.
B.
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 Department of 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 $20,000 multiplied by the latest state equalization rate for the Village of Johnson City.
A.
The exemption from taxation provided by this chapter shall be applicable
to Village real property taxes but shall not be applicable to taxes
levied for school purposes or for county purposes unless and until
the county adopts a similar local law.
B.
If a 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 chapter.
C.
Application for this exemption shall be made by the owner, or all
of the owners, of the property on a form prescribed by the State Board.
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. 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.
D.
This chapter may be repealed by the Village Board of the Village
of Johnson City. Such repeal shall occur at least 90 days prior to
the Village's taxable status date.
