[Adopted 1-28-1997 by L.L. No. 1-1997]
[Added 6-27-2006 by Ord. No. 31-2006; amended 10-23-2007 by L.L. No. 48-2007]
As used in this article, the following terms
shall have the meanings indicated:
A person who served in the active military, naval, or air
services 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.
A person, male or female, who served on active duty for a
period of more than 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 and has
been awarded the Cold War Recognition Certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
[Amended 11-25-1997 by L.L. No. 39-1997; 8-25-1998 by L.L. No. 21-1998; 2-27-2001 by L.L. No. 5-2001; 6-27-2006 by L.L. No. 31-2006; 6-27-2006 by L.L. No. 32-2006[1]; 2-19-2015 by L.L.
No. 9-2015; 2-9-2016 by L.L. No. 3-2016]
A.
Pursuant to Real Property Tax Law § 458-a, qualifying residential
property, owned by a qualifying owner, shall be exempt from taxation
to the extent of 15% of the assessed value of such property; provided,
however, that such exemption shall not exceed $75,000 or the product
of $75,000 multiplied by the latest uniform percentage of value established
by the Southampton Town Board.
B.
In addition to the exemption provided by Subsection A, where the veteran served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, or the Armed Forces expeditionary medal, Navy expeditionary medal, Marine Corps expeditionary medal, or Global War on Terrorism expeditionary medal, qualifying residential property shall also be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $50,000 or the product of $50,000 multiplied by the latest uniform percentage of value established by the Southampton Town Board.
C.
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans Administration 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 veteran's disability rating; provided, however, that such exemption shall not exceed $250,000 or the product of $250,000 multiplied by the latest uniform percentage of value established by the Southampton Town Board, whichever is less. For purposes of this subsection, where a person who served in the active military, naval or air service during a period of war died in service of a service-connected disability, such person shall be deemed to have been assigned a compensation rating of 100%.
D.
In addition to the exemptions provided by Subsections A and B of this section, where there is a parent of a child who died in the line duty while serving in the United States Armed Forces during a period of war (Gold Star Parent), qualifying residential real property shall also be exempt from taxation to the extent of 15% of the assessed value of such property and such Gold Star Parent shall also qualify for the additional 10% exemption where the child served in a combat theater or combat zone of operation, documented by the award of a United States campaign ribbon or service medal, provided that such property shall be the primary residence of the Gold Star Parent; however, this exemption shall not be eligible for the additional service-connected disability exemption on their primary residence as provided for in Subsection C of this section.
E.
Pursuant to the Town's revaluation in 2004, any person receiving
an eligible funds exemption is now granted the change in level as
provided for by New York State Real Property Tax Law § 458(5)
and tax exemption code 41001.
[1]
Editor's Note: This local law stated that
it would apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 1-1-2006.
A.
Pursuant to Real Property Tax Law § 458-b, qualifying
residential real property shall be exempt from taxation to the extent
of 15% of the assessed value of such property; provided however, that
such exemption shall not exceed $75,000 or the product of $75,000
multiplied by the latest uniform percentage of value established by
the Southampton Town Board, whichever is less.
[Amended 2-9-2016 by L.L.
No. 3-2016]
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 $250,000 or the product of $250,000 multiplied by the latest uniform percentage of value established by the Southampton Town Board, whichever is less.
[Amended 2-9-2016 by L.L.
No. 3-2016]
[1]
Editor's Note: This local law stated that it would apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after 1-1-2012.
The exemption from taxation provided by this
article shall be applicable to county, Town and village taxation but
shall not be applicable to taxes levied for school purposes.
Application for such exemption must 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 appropriate taxable status
date.
Notwithstanding any other provision of law to
the contrary, the provisions of this article shall apply to any real
property held in trust solely for the benefit of a person or persons
who would otherwise be eligible for a real property tax exemption,
pursuant to this article, were such person or persons the owner or
owners of such real property.
Any conviction of having made any willful false
statement in the application for such exemption shall be subject to
the penalties prescribed in the Penal Law.
