Town of Huntington, NY
Suffolk County
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[Adopted 12-4-2007 by L.L. No. 47-2007]

§ 178-39 Legislative intent.

The Town Board of the Town of Huntington wishes to provide a partial residential real property tax exemption to Cold War Veterans who served in active duty from September 2, 1945 through December 26, 1991 as authorized by § 458-b of the Real Property Tax Law of the State of New York.

§ 178-40 Definitions.

For the purpose of this Article the following words shall have the meanings stated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force and Coast Guard.
SERVICE CONNECTED DISABILITY
A disability or death which occurred in the line of duty on active military, naval or air service.

§ 178-41 Eligibility for Exemption.

[Amended 11-5-2009 by L.L. No. 20-2009]
To qualify for the Cold War Veterans Exemption, the following conditions must be satisfied:
(1) 
The applicant must reside in the Town of Huntington;
(2) 
The property must be the primary residence of the applicant;
(3) 
The property must be used exclusively for residential purposes. In the event any portion of the property is used for non-residential purposes, such portion shall be subject to taxation.
(4) 
The property must be owned by the Veteran, the spouse of the Veteran, or the surviving spouse of a deceased Cold War Veteran who has not remarried; and
(5) 
The Veteran must have been discharged or released under honorable conditions.

§ 178-42 Limitations on Eligibility.

(1) 
A Cold War Veteran receiving the Eligible Funds Veterans Exemption or the Alternative Veterans Exemption shall not be eligible to receive the exemption provided in this Article.
(2) 
The exemption provided in this Article shall be granted for a period of ten (10) years.

§ 178-43 Maximum exemption.

[Amended 11-5-2009 by L.L. No. 20-2009]
A. 
The maximum exemption allowable to qualifying residential real property exempt from taxation under § 458-b of the New York State Real Property Tax Law is fifteen (15%) percent of the assessed value of such property, not to exceed fifty-four thousand ($54,000.) dollars multiplied by the latest State equalization rate for the Town of Huntington.
B. 
In addition to the exemption provided in 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 (50%) percent of the Cold War Veteran disability rating, except that such exemption shall not exceed the product of one hundred eighty thousand ($180,000.) dollars multiplied by the latest State equalization rate for the Town of Huntington.