[Adopted 6-7-2010 by L.L. No. 2-2010]
The purpose of this article is to allow for a 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 235 of the Laws of the State of New York for the year 2009.
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, such disability was incurred or aggravated, or the death resulted from a disability incurred or aggravated, in the line of duty on active military, naval or air service.
[Amended 4-6-2016 by L.L. No. 1-2016]
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.Â
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 $45,000 or the product of $45,000 multiplied by the latest state equalization rate for the Town of Pompey.
B.Â
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 $150,000 or the product of $150,000 multiplied by the latest state equalization rate for the Town of Pompey, whichever is less.
A.Â
If the Cold War veteran receives any other veterans 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.Â
The exemption provided under this article shall be extended beyond the original period of 10 years first granted by L.L. No. 2-2010 and shall extend without limitation, pursuant to Chapter 290 of the Laws of New York 2017.
[Amended 3-5-2018 by L.L. No. 2-2018]
C.Â
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 Pompey 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.
