[Adopted 11-18-2008 by L.L. No. 13-2008]
For the purposes of this article, the following
definitions shall apply:
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 class ratio established by the state board
pursuant to Title 1 of Article 12[1] of this chapter for use in a special assessing unit as
defined in § 1801 of the Real Property Tax Law of the State
of New York.
The latest final equalization rate established by the state
board pursuant to Article 12 of the Real Property Tax Law of the State
of New York.
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.
[1]
Editor's Note: See Real Property Tax Law,
Art. 12, Title 1.
Pursuant to § 458-b of the Real Property
Tax Law of the State of New York, the Town Board of the Town of North
Hempstead, after due consideration, has provided for a partial real
property tax exemption for qualified Cold War veterans, as specified
in this article.
Qualified real property owned by a Cold War
veteran or an otherwise qualified 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 $12,000 or the product
of $12,000 multiplied by the latest state equalization rate of the
assessing unit, or, in the case of a special assessing unit, the latest
class ratio, whichever is less.
In addition to the exemption provided by § 51-25 of this chapter, 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 by the Town of North Hempstead 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 Town of North Hempstead, whichever is less.
A.
If a Cold War veteran receives the exemption under
§ 458 or § 458-a of the Real Property Tax Law
of the State of New York, the Cold War veteran shall not be eligible
to receive the exemption under this Article.
B.
The exemption provided by § 51-25 of this article shall continue for as long as the qualified owner(s) of qualified residential real property remains a qualified owner(s), without regard to the ten-year limitation set forth in § 458-b, Subsection (2)(c)(M), of the Real Property Tax Law of the State of New York.
[Amended 12-6-2017 by L.L. No. 10-2017]
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 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 statement in the application for such
exemption shall be subject to the penalties prescribed in the New
York State Penal Law.
Notwithstanding any other provision of law,
applications for the exemption authorized pursuant to this article
shall be considered timely filed if they are filed on or before the
15th day of March of the appropriate year.
This article shall take effect immediately upon
filing with the Secretary of State of the State of New York.
