[Adopted 7-7-2005 by L.L. No. 4-2005[1]]
[1]
Editor's Note: This local law superseded former
Art. III, Veterans Exemption, adopted 1-10-1985 by L.L. No. 1-1985.
Section 458-a of the Real Property Tax Law authorizes
a partial exemption from real property taxes on qualifying residential
real property owned by veterans, as defined in the Real Property Tax
Law.
Subdivision 2(d)(ii) of § 428-a of
the Real Property Tax Law authorizes counties, cities, towns and villages
to reduce or increase the maximum exemption allowable, by local law,
and in regard to the veterans who own residential real property within
the Town of Forestburgh, Sullivan County, New York, it is the intention
of the Town Board of the Town of Forestburgh to increase the maximum
exemption allowable on Forestburgh properties to reward veterans for
their valued service to our country.
[Amended 1-7-2016 by L.L.
No. 1-2016]
Notwithstanding any of the statutory maximums
set forth in Subdivision 2(a), (b) and (c) of § 458-a of
the Real Property Tax Law, pursuant to the authority contained in
Subdivision 2(d) of § 458-a of the Real Property Tax Law
the maximum exemption allowable for the veterans real property tax
exemptions under Subdivision 2(a),(b), and (c), in the Town of Forestburgh,
Sullivan County, New York, shall be increased to $27,000, $18,000,
and $90,000, respectively. Pursuant to Subdivision 7 of § 458-a
of the Real Property Tax Law of the State of New York, "gold star
parent" shall be included within the definition of 'qualified owner'
and 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.
