Town of Cortlandt, NY
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2024-01-23
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Part II: General Legislation
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Chapter 275 Taxation
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Article III Veterans Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Appearance Tickets
- Ch 9 Capital Improvement Projects
- Ch 10 Capital Reserve Fund
- Ch 12 (Reserved)
- Ch 15 Conservation Advisory Council
- Ch 21 Defense and Indemnification
- Ch 25 Disaster and Emergency Services, Office of
- Ch 29 Emergency Medical Treatments/Advance Life Support Advisory Council
- Ch 30 Technical Services, Department of
- Ch 31 (Reserved)
- Ch 33 Environmental Services, Department of
- Ch 35 Ethics, Code of
- Ch 41 Finance, Department of
- Ch 44 Fire Prevention
- Ch 45 Greenway Compact
- Ch 47 Human Relations Commission
- Ch 59 Law, Department of
- Ch 61 Meetings
- Ch 64 Notification of Defects
- Ch 67 Officers and Employees
- Ch 77 Planning and Community Development
- Ch 81 Pollution Control Board
- Ch 85 Purchasing, Department of
- Ch 91 Records Management
- Ch 92 Recreation and Conservation, Department of
- Ch 95 Superintendent of Highways, Abolishment of
- Ch 97 Tenant-Landlord Advisory Board
- Ch 99 Traffic Safety Board
- Ch 104 (Reserved)
- Part II: General Legislation
- Ch 113 Alarm Systems
- Ch 117 Alcoholic Beverages
- Ch 121 Animals
- Ch 127 Bingo
- Ch 131 Building Construction
- Ch 135 Buildings, Dangerous
- Ch 139 Buildings, Numbering of
- Ch 142 Cannabis
- Ch 145 (Reserved)
- Ch 149 Code Administration and Enforcement
- Ch 153 Drop-Off Bins
- Ch 154 Dumpsters
- Ch 155 Electrical Standards; Plumbing
- Ch 156 Energy Conservation
- Ch 157 Excavations and Topsoil Removal
- Ch 161 Explosives and Blasting
- Ch 168 Fees
- Ch 170 Filming
- Ch 171 Fireworks
- Ch 175 Flood Damage Prevention
- Ch 179 Freshwater Wetlands, Water Bodies and Watercourses
- Ch 185 Games of Chance
- Ch 187 Graffiti
- Ch 188 Highways and Roads
- Ch 191 Licensing
- Ch 193 Living Quarters, Temporary
- Ch 195 Multichannel Service Providers
- Ch 197 Noise
- Ch 208 Parades
- Ch 211 Parking
- Ch 215 Peddling, Soliciting and Canvassing
- Ch 219 Plumbing
- Ch 221 Property Maintenance
- Ch 223 Public Markets and Similar Businesses
- Ch 228 Recreational Areas
- Ch 230 Rental Property
- Ch 233 School Crossing Guards
- Ch 237 Security Deposits
- Ch 240 Sewage Disposal Systems, Individual
- Ch 241 Sewers
- Ch 245 Signs
- Ch 249 (Reserved)
- Ch 253 Sludge and Hazardous Materials
- Ch 255 Solar Energy Systems
- Ch 257 Solid Waste
- Ch 259 Steep Slopes
- Ch 261 Streets and Sidewalks
- Ch 262 Stormwater Management and Erosion and Sediment Control
- Ch 263 Storm Sewers
- Ch 265 Subdivision of Land
- Ch 275 Taxation
- Ch 275 Art III Veterans Exemption
- § 275-9 Legislative intent.
- § 275-9.1 Amount of exemption.
- § 275-9.2 Effective date; applicability to assessment rolls.
- Ch 277 Telecommunications Towers
- Ch 278 Tobacco and Nicotine Products, Sale of
- Ch 279 Town Charges, Payment of
- Ch 281 Transient and Nontransient Lodging
- Ch 283 Trees
- Ch 287 Vehicles, Abandoned
- Ch 289 Vehicles, All-Terrain
- Ch 291 Vehicles and Traffic
- Ch 297 Water
- Ch 299 Water and Sewer Payments, Collection of
- Ch 301 Watercourses, Diversion of
- Ch 307 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 12-10-1996 by L.L. No. 6-1996; amended in its entirety 12-5-2005 by L.L. No. 4-2005]
The New York State Legislature has recently
authorized local taxing units to adopt greater exemptions for veterans
with respect to the real property taxation on their qualifying residential
property. In order to implement these higher exemptions, the Town
Board does hereby adopt this article.
[Amended 10-19-2021 by L.L. No. 5-2021; 2-15-2022 by L.L. No. 2-2022]
A.Â
Qualifying residential real property, as defined in
New York State Real Property Tax Law § 458-a, 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 $75,000 or
the product of $75,000 multiplied by the latest state equalization
rate for the assessing unit.
B.Â
In addition to the exemption provided by Subsection A of this § 275-9.1, where the veteran served in a combat theater or combat zone of operations as documented by the award of the United States campaign ribbon or service medal, qualifying residential real property, as defined in New York State Real Property Tax Law § 458-a, shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $50,000 or the product of $50,000 multiplied by the latest state equalization rate for the assessing unit.
C.Â
In addition to the exemptions provided by Subsections A and B of this § 275-9.1, where the veteran received a compensation rating from the United States Veterans' Administration or from the United States Department of Defense because of a service-connected disability, qualifying residential real property, as defined in New York State Real Property Tax Law § 458-a, 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 exemption shall not exceed $250,000 or the product of $250,000 multiplied by the latest state equalization rate for the assessing unit. For the purposes of this subsection, for a person who served in the active military, naval or air service during a period of war and who died in service of a service-connected disability, such person shall be deemed to have been assigned a compensation rating of 100%.
This article shall take effect January 2, 2006,
and shall apply to assessment rolls based on taxable status dates
occurring on or after such date.
