[Adopted 5-12-2005 by L.L. No. 1-2005]
This article is enacted pursuant to the authority set forth in and in accordance with the New York State Real Property Tax Law (RPTL) § 458-a, as amended by Chapter 326 of the Laws of 2000. All terms and definitions of RPTL § 458-a shall be equally applicable in this article.
As authorized by Subdivision 7 of RPTL § 458-a, the County of Ulster hereby includes a Gold Star Parent (i.e., parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war) within the definition of "qualified owner" set forth in RPTL § 458-a, Subdivision 1(c) and property owned by a Gold Star Parent within the definition of "qualifying residential real property" set forth in RPTL § 458-a, Subdivision 1(d), provided that such property shall be the primary residence of the Gold Star Parent. The additional exemption provided for in RPTL § 458-a, Subdivision 2(c), shall not apply to real property owned by a Gold Star Parent.
This article shall take effect immediately and shall apply to taxable status dates occurring on or after January 1, 2006.