[Adopted 12-11-2000 by L.L. No. 3-2000]
[1]
Editor's Note: Former § 207-21, Grant of exemption, and § 207-22, Applicability of statute, were repealed 2-9-1998 by L.L. No. 1-1998. This local law was entitled "A Local Law Granting the Alternative Veterans Exemption Under Sec. 458-a of the Real Property Tax Law and Repealing the Prior Exemption Provided by Sec. 458 of the Real Property Tax Law."
A.
The Village of Colonie does hereby adopt the alternate
veterans exemption from real property taxation, as authorized by § 458-a
of the Real Property Tax Law.
B.
Maximum limits of eligibility shall be established
by resolution of the Board of Trustees.
C.
This section shall take effect immediately and apply
to assessment rolls prepared on the basis of the taxable status dates
occurring on or after the first day of January, next succeeding the
date on which this section shall have become a law.
[Added 12-11-2000 by L.L. No. 4-2000]
A.
"Gold Star parent" shall mean the parent of a child
who dies in the line of duty while serving in the United States Armed
Forces during a period of war.
B.
"Gold Star parent" shall be included within the definition
of "qualified owner," and the property owned by a Gold Star parent
shall be included within the definition of "qualifying residential
real property," provided that such property shall be the primary residence
of the Gold Star parent for purposes of the real property tax exemption
provided by § 458-a of the Real Property Tax Law, commonly
referred to as the "veterans alternative exemption."
C.
This section shall take effect immediately and apply
to assessment rolls prepared on the basis of the taxable status date
occurring on or after the first day of January next succeeding the
date on which this section shall have become a law.
