[Adopted 3-14-2001 by L.L. No. 2-2001]
The Village Board acknowledges that it is in
the best interest of the Village and its residents, to provide veterans
and their families with the maximum relief allowed by law from the
burden of real property taxes. The Village Board is determined that,
to the extent that additional tax relief is authorized by the New
York State Legislature for the parent of a veteran, the Village of
Wappingers Falls is best served by providing that additional relief.
This article shall specifically authorize and
permit the Gold Star Parent exemption, as defined by most recent amendments
to § 458-a, Subdivision 7, of the New York State Real Property
Tax Law.
This article provides that the maximum tax exemptions
allowed to veterans by New York State Real Property Tax Law § 458-a,
Subdivisions 2(a), (b) and (c), shall be increased, and the Gold Star
Parent exemption allowable by New York State Real Property Tax Law
§ 458-a, Subdivision 7, is hereby adopted and authorized.
The Village hereby adopts and authorizes the
definitions set forth in New York State Real Property Tax Law § 458-a,
Subdivision 1, and in addition, pursuant to the authority granted
by New York State Real Property Tax Law § 458-a, Subdivision
7, hereby includes the Gold Star Parent exemption, to wit:
A.
"Qualified owner" shall include the parent(s) of a
child who died in the line of duty while serving in the United States
Armed Forces during a period of war (hereinafter referred to as a
"Gold Star Parent").
B.
"Qualifying residential real property" shall include
property owned by a Gold Star Parent, provided that such property
shall be the primary residence of the Gold Star Parent.
