[Adopted 11-20-1985 by L.L. No. 11-1985 (Part I, Subpart 22, of the 1964 Code); amended in its entirety 3-27-1996 by L.L. No.
4-1996 ]
Pursuant to the provisions of § 458-a
of the Real Property Tax Law of the State of New York, the maximum
veterans exemption from real property taxes allowable pursuant to
§ 458-a of the Real Property Tax Law is established as follows:
A.
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 $54,000 or the product of $54,000 multiplied by the latest state
equalization rate for the Town of Poughkeepsie.
B.
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat zone theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property shall also be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $36,000 or the product of $36,000 multiplied by the latest state equalization rate for the Town of Poughkeepsie.
C.
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans Administration 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 veteran's disability rating; provided, however, that such property exemption shall not exceed the lesser of $180,000 or the product of $180,000 multiplied by the latest state equalization rate for the Town of Poughkeepsie.
D.
When a resident of the Town of Poughkeepsie owning
real property in the Town of Poughkeepsie and receiving a veteran's
exemption on his or her property relocates by virtue of a sale or
otherwise to a different primary residency within the Town of Poughkeepsie,
the Assessor shall transfer and prorate for the remainder of the fiscal
year the exemption which the veteran received.
[Added 7-25-2007 by L.L. No. 13-2007]
E.
Pursuant to the provisions of § 458-b of
the Real Property Tax Law of the State of New York, an exemption is
authorized for Cold War veterans subject to the attached provisions.
[Added 10-24-2007 by L.L. No. 26-2007]
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§ 458-b. Exemption for Cold
War veterans.
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1. As used in this section:
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(a) "Cold War veteran" means a person, male
or female, who served on active duty for a period of more than three
hundred sixty-five days in the United States armed forces, during
the time period from September second, nineteen hundred forty-five
to December twenty-sixth, nineteen hundred ninety-one, was discharged
or released therefrom under honorable conditions and has been awarded
the Cold War recognition certificate as authorized under Public Law
105-85, the 1998 National Defense Authorization Act.
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(b) "Armed forces" means the United States army,
navy, marine corps, air force, and coast guard.
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(c) "Active duty" means full-time duty in the
United States armed forces, other than active duty for training.
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(d) "Service connected" means, 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.
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(e) "Qualified owner" means 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.
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(f) "Qualified residential real property" means
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 section. 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 for up to five years.
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(g) "Latest state equalization rate" means the
latest final equalization rate established by the state board pursuant
to article twelve of this chapter.
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(h) "Latest class ratio" means the latest final
class ratio established by the state board pursuant to title one of
article twelve of this chapter for use in a special assessing unit
as defined in section eighteen hundred one of this chapter.
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2. (a) Each county, city, town or village may
adopt a local law to provide that qualifying residential real property
shall be exempt from taxation to the extent of either: (i) ten percent
of the assessed value of such property; provided however, that such
exemption shall not exceed eight thousand dollars or the product of
eight thousand dollars 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 or; (ii) fifteen percent
of the assessed value of such property; provided however, that such
exemption shall not exceed twelve thousand dollars or the product
of twelve thousand dollars 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.
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(b) In addition to the exemption provided by
paragraph (a) of this subdivision, 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 fifty percent of the Cold War veteran disability
rating; provided, however, that such exemption shall not exceed forty
thousand dollars, or the product of forty thousand dollars multiplied
by the latest state equalization rate for the assessing unit, or,
in the case of a special assessing unit, the latest class ratio, whichever
is less.
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(c) Limitations. (i) The exemption from taxation
provided by this subdivision shall be applicable to county, city,
town, and village taxation, but shall not be applicable to taxes levied
for school purposes.
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(ii) If a Cold War veteran receives the exemption
under section four hundred fifty-eight or four hundred fifty-eight-a
of this title, the Cold War veteran shall not be eligible to receive
the exemption under this section.
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(iii) Each county, city, town, or village may
adopt a local law to reduce the maximum exemption allowable in subparagraphs
(i) and (ii) of paragraph (a) of this subdivision and the exemption
allowable in paragraph (b) of this subdivision to six thousand dollars,
nine thousand dollars and thirty thousand dollars, respectively or
four thousand dollars, six thousand dollars and twenty thousand dollars,
respectively.
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(iv) The exemption provided by paragraph (a)
of this subdivision shall be granted for a period of ten years. The
commencement of such ten year period shall be governed pursuant to
this subparagraph. Where a qualified owner owns qualifying residential
real property on the effective date of this section such ten year
period shall be measured from the assessment roll prepared pursuant
to the first taxable status date occurring on or after the effective
date of this section. Where a qualified owner does not own qualifying
residential real property on the effective date of this section, such
ten year period shall be measured from the assessment roll prepared
pursuant to the first taxable status date occurring at least sixty
days after the date of purchase of qualifying residential real property;
provided, however, that should the veteran apply for and be granted
an exemption on the assessment roll prepared pursuant to a taxable
status date occurring within sixty days after the date of purchase
of residential real property, such ten year period shall be measured
from the first assessment roll in which the exemption occurs. If,
before the expiration of such ten year period, such exempt property
is sold and replaced with other residential real property, such exemption
may be granted pursuant to this subdivision for the unexpired portion
of the ten year exemption period.
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3. Notwithstanding the foregoing provisions
of this section, no later than ninety days before the taxable status
date next occurring on or after the thirty-first of December, two
thousand seven, after a public hearing, the governing body of any
county, city, town, or village may adopt a local law to provide that
the exemption shall be granted pursuant to this section for the purposes
of taxes levied for such county, city, town, or village. For the purposes
of a county which is not an assessing unit, the taxable status date
occurring on or after December thirty-first, two thousand seven shall
mean the first such tax roll for which the county taxes are levied.
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4. 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 owner or owners of the property shall be required
to refile each year. Applicants shall refile on or before the appropriate
taxable status date. Any applicant convicted of willfully making any
false statement in the application for such exemption shall be subject
to the penalties prescribed in the penal law.
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5. A local law adopted pursuant to this section
may be repealed by the governing body of the applicable county, city,
town, or village. Such repeal shall occur at least ninety days prior
to the taxable status date of such county, city, town, or village.
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(Added L.2007, c. 655, § 1, eff. Jan.
3, 2008.)
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F.
Additional Cold War veterans provisions. This subsection
provides for an exemption of 15% of the assessed value of the properties
in an amount not to exceed $12,000 and further provides for an exemption
for disabled veterans not to exceed $40,000, which exemptions shall
apply to qualifying owners of qualifying real property for as long
as they remain qualifying owners, without regard to a ten-year limitation.
[Added 12-19-2007 by L.L. No. 33-2007; 2-21-2018 by L.L. No. 1-2018]
[1]
Editor's Note: Said local law also provided
that it shall be effective for the 2007 assessment roll year.
[Added 4-4-2001 by L.L. No. 6-2001]
A.
As used in this section "Gold Star Parents" shall
mean the parents of a child who died in the line of duty while serving
in the United States Armed Forces during a period of war.
B.
"Gold Star Parent" is 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.
C.
Property owned by a Gold Star Parent is included within
the definition of "qualifying residential property" as provided in
Paragraph (d) of Subdivision 1 of § 458-a of the Real Property
Tax Law of the State of New York, provided that such property shall
be the primary residence of the Gold Star Parent.
D.
The additional exemption for veterans with qualifying
service-connected disabilities, who have received a compensation rating
from the United States Veterans Administration, provided for in Paragraph
(c) of Subdivision 2 of § 458-a of the Real Property Tax
Law of the State of New York, shall not apply to real property owned
by a Gold Star Parent.
