Pursuant to section § 458-a, Subdivision 7 of the
Real Property Tax Law of the State of New York, a Gold Star Parent,
as defined therein, shall be included within the definition of "qualified
owner" as provided in Paragraph (c) of Subdivision 1
of § 458-a of the Real Property Tax Law of the State of
New York. Additionally, property owned by a Gold Star Parent shall
be included within the definition of "qualifying residential real
property" as provided in Paragraph (d) of Subdivision 1 of § 458-a.
This chapter shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after the first day
of January next succeeding the date on which this chapter shall have
become effective.