[Adopted 5-13-2008 by L.L. No. 3-2008]
[Amended 2-27-2018 by L.L. No. 1-2018]
The purpose of this article is to provide, with respect to Village real property taxes, the tax exemption for Cold War veterans allowable pursuant to § 458-b of the Real Property Tax Law of the State of New York which was created by Chapter 655 of the Laws of the State of New York for the year 2007, as amended by Chapter 6 of the Laws of the State of New York for the year 2008 and as further amended by Chapter 290 of the Laws of the State of New York for the year 2017.
As used in this article, 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 during the time period from September 2,
1945, to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
The latest final equalization rate established by the State
Board pursuant to Article 12 of the Real Property Tax Law.
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 article.
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.
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.
Pursuant to the provisions of Chapter 655 of
the 2007 Laws of the State of New York amending the Real Property
Tax Law of the State of New York, the maximum veterans exemption from
real property taxes allowable pursuant to § 458-b of the
Real Property Tax Law is established as follows:
A.
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 the lesser
of $12,000 or the product of $12,000 multiplied by the latest state
equalization rate for the Village of Manlius.
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 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 $40,000 multiplied by the latest state equalization rate for the Village of Manlius, whichever is less.
[Amended 2-27-2018 by L.L. No. 1-2018]
A.
If the Cold War veteran receives the exemption under
any other section of the Real Property Tax Law that provides for a
veterans exemption, the Cold War veteran shall not be eligible to
receive the exemption under this article.
B.
The exemption provided by under this article shall
apply to qualifying owners of qualifying real property for as long
as they remain qualifying owners, without regard to any ten-year limitation
appearing in Real Property Tax Law § 458-b.
C.
Application for 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 Town
of Manlius 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. Applicants
shall be required to refile on or before the appropriate taxable status
date if the percentage of disability percentage increases or decreases
or may refile if other changes have occurred which affect qualification
for an increased or decreased amount of exemption. Any applicant convicted
of willfully making any false statements in the application for such
exemption shall be subject to the penalties prescribed in the Penal
Law.
