[Added 6-9-2004 by L.L. No. 3-2004]
An exemption shall be granted to a Gold Star
Parent, meaning 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. Said Gold Star Parents are included within the definition of
a “qualified owner” as provided in Paragraph (c) of Subdivision
1 of § 458-a of the Real Property Tax Law, and within the
definition of “qualifying residential real property” as
provided in Paragraph (d) of Subdivision 1 of § 458-a, provided
that such property shall be the primary residence of the Gold Star
Parent, as provided by Real Property Tax Law § 458-a(7)(c).
The additional exemption provided for in Paragraph (c) of Subdivision
2 of § 458-a shall not apply to real property owned by a
Gold Star Parent.