For purposes of extending alternative veterans
real property tax exemptions to Gold Star Parents as authorized by
Chapter 326 of the Laws of New York for 2000, in § 458-a
of the Real Property Tax Law, a "Gold Star Parent" shall be defined
as "the parent of a child who died in the line of duty while serving
in the United States armed forces during a period of war." A Gold
Star Parent shall be deemed eligible for the exemption for "qualifying
residential real property" under the local laws of the Town of Guilderland.
This article shall take effect January 1, 2001,
and shall apply to assessment rolls prepared on the basis of a taxable
status date occurring on or after such date.