[Adopted 3-11-1998 by L.L. No. 2-1998]
Chapter 477 of the Laws of 1996, effective January
1, 1997, allows local governments to liberalize one of the eligibility
requirements of the alternative veterans exemption (Real Property
Tax Law § 458-a) to increase the availability of exemption
for homes.
All prior local laws, ordinances, and resolutions
granting a veterans exemption pursuant to Real Property Tax Law § 458-a
be, and they hereby are, repealed, and the provisions thereof are
hereby reenacted as set forth in the succeeding paragraphs herein,
and as amended herein.
Real property owned by one or more persons who
qualify as a "veteran" pursuant to New York State Real Property Tax
Law § 458-a, Subdivision 1(e), shall have an exemption from
taxation by the Town of Rosendale to the maximum extent allowed by
the provisions of § 458-a, which is hereby adopted by the
Town of Rosendale by reference as fully as if set forth in this article.
[Amended 12-12-2012 by L.L. No. 2-2012[1]]
The Town of Rosendale hereby increases the maximum exemption
allowable in Real Property Tax Law § 458-a(2)(d)(ii), as
allowable in Paragraphs (a), (b) and (c) of the said subdivision to
$36,000, $24,000 and $120,000, respectively.
[1]
Editor's Note: This local law applies to taxable status dates
occurring on or after 1-1-2013.
This article shall apply to all veterans exemption
applications made and effective for taxable status date in 1998.
Any person who makes any willful false statement
in the application for exemption pursuant to this article and Real
Property Tax Law, and who is convicted of having made such false statement,
shall be punished as set forth in Real Property Tax Law and any and
all amendments and successors thereto, which are hereby incorporated
by reference, as fully as if set forth herein.
Any additions, deletions, or amendments to Real
Property Tax Law § 458-a enacted after the date this article
is adopted shall be incorporated by reference herein without the necessity
of any amendment to this article.
