It is the purpose and intent of this article
to increase the maximum exemption allowable for the alternative veterans
exemption, as set forth by the Real Property Tax Law of New York State, § 458-a,
Subdivision 2, Paragraphs (a), (b) and (c), to $36,000, $24,000 and
$120,000, respectively.
All applicable provisions of § 458-a
of the Real Property Tax Law of New York State, including all subdivisions,
together with any and all appropriate amendments thereto, are hereby
approved and adopted as and for the law and procedures of the Town/Village
of East Rochester, except where provisions of this article or any
other local law or ordinance of the Town/Village of East Rochester
shall prescribe differently. In any such event, compliance with the
provisions of such local law or ordinance shall constitute proper
compliance with this article.
The Assessor of the Town/Village of East Rochester
is hereby authorized and directed to increase the maximum exemption
allowable for the alternative veterans exemption under § 458-a,
Subdivision 2, Paragraphs (a), (b) and (c), of the Real Property Tax
Law of New York State to $36,000, $24,000 and $120,000, respectively,
and to make appropriate adjustments to all alternative veterans exemptions
on all assessment rolls of the Town/Village of East Rochester prepared
on the basis of taxable status dates occurring after January 1, 2006.