[Adopted 12-11-2000 by L.L. No. 21-2000]
This article is being enacted pursuant to the
new subdivision 7 of § 458-a of the Real Property Tax Law,
which was enacted on March 13, 2000, by the State of New York.
As used in this article, "Gold Star Parent"
shall mean 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.
The Incorporated Village of Massapequa Park is adopting
this article to include a Gold Star Parent 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 to include property
owned by a Gold Star Parent within the definition of qualified residential
real property as provided in Paragraph (d) of subdivision 1 of § 458-a
of the Real Property Tax Law, provided that such property shall be
the primary residence of the Gold Star Parent.
B.
The additional exemption provided for in Paragraph
(c) of subdivision 2 of § 458-a of the Real Property Tax
Law shall not apply to real property owned by a Gold Star Parent.
An exemption under this article shall not add
to or increase any veterans exemption which the Gold Star Parent presently
has or would have in the future on the same parcel of real property.
This article shall take effect immediately and
shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after the first day of June next succeeding
the date on which this article shall become effective.
