The purpose of this article is to grant Cold
War veterans who meet the requirements set forth in § 458-b
of the New York State Real Property Tax Law with a real property tax
exemption.
As used in this article, the following terms
shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
COLD WAR VETERAN
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, was discharged or released therefrom under
honorable conditions and satisfies any other requirements set forth
in § 458-b(l)(a) of the New York Real Property Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York
State Board of Real Property Tax Services pursuant to Article 12 of
the New York State Real Property Tax Law for use in a special assessing
unit as defined in § 1801 of the New York State Real Property
Tax Law.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the New
York State Board of Real Property Tax Services pursuant to Article
12 of the New York State Real Property Tax Law.
QUALIFIED OWNER
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.
QUALIFIED RESIDENTIAL REAL PROPERTY
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 portions 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 subject
to such time limitations, if any, as are set forth in § 458-b(1)(f)
of the New York State Real Property Tax Law.
SERVICE CONNECTED
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 line of duty on active military, naval
or air service.
[Amended 3-20-2018 by L.L. No. 3-2018]
In accordance with the provisions of § 458-b of the Real Property Tax Law as amended by Chapter
290 of the Laws of 2017, the exemption authorized by Subsection
A of §
288-30 of this Article shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to the ten-year limitation.
Application for the exemption set forth in this
article shall be made by the qualified owner, or all of the qualified
owners, of the property on a form prescribed by the New York State
Board of Real Property Tax Services. The owner or owners shall file
the completed form in their local assessor's office on or before the
first appropriate taxable status date. The owner or owners of the
property shall be required to refile at such times and under such
circumstances as may be set forth in § 458-b(4) of the New
York State Real Property Tax Law. 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.