[Amended 2-13-2006 by L.L. No. 1-2006]
Definitions of the terms in this article are
in accordance with those set forth in § 458-a, Subdivisions
1(a) through (g), in the Real Property Tax Law.
[Added 12-17-2007 by L.L. No. 11-2007]
Qualifying residential real property owned by
a Gold Star Parent (i.e., a parent of a child who died in the line
of duty while serving in the armed forces of the United States during
a period of war) shall be eligible for exemption to the extent provided
in Real Property Tax Law § 458-a, provided such parent uses
such property as his/her primary residence. Such qualifying residential
real property shall be entitled to the maximum exemption provided
for Real Property Tax Law § 458-a exemptions in the Village
of Rockville Centre.
Application for such exemption shall be made
by the owner or all of the owners of the property on forms prescribed
by the State Board, to be furnished by the Village Assessor, and the
applicant or applicants shall furnish the information and execute
the application in the manner required or prescribed in such forms
in the Village Assessor's office on or before the appropriate tax
status date.
[Amended 2-13-2006 by L.L. No. 1-2006]
This article shall take effect immediately,
and any exemptions obtained thereunder shall be applicable to assessment
rolls prepared on the basis of taxable status data occurring on or
after January 1, 2007.