The purpose of this article is to provide for
certain veterans real property tax exemptions for Town tax purposes
pursuant to the authority contained in the New York State Real Property
Tax Law § 458, Subdivision 5.
Owners of real property who previously received
a veterans exemption pursuant to § 458 of the New York State
Real Property Tax Law, but who opted instead to receive exemption
pursuant to § 458-a of the New York Real Property Tax Law,
may apply within one year from the date this article is adopted to
again receive exemption pursuant to § 458 of the New York
State Real Property Tax Law.
This article shall apply to assessment rolls
prepared on the basis of tax status dates occurring on or after January
1, 1996.