Town of Walworth, NY
Wayne County
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Table of Contents
Table of Contents
[Adopted 2-15-2001 by L.L. No. 1-2001]
The purpose of this article is to offer Gold Star Parents whose sons or daughters were killed while serving in the United States military during wartime, a partial exemption from real property taxes.
As used in this article, the following terms shall have the meanings indicated:
GOLD STAR PARENT
Pursuant to the provisions of Subdivision 7(a) of § 458-a of the Real Property Tax Law of the State of New York, the parent of a child who died in the line of duty while serving in the United State Armed Forces during a period of war.
A gold star parent shall be included within the definition of "qualified owner" as provided in Paragraph (c) of Subdivision 1 of § 458-a of the Real Property Tax Law of the State of New York. Property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a of the Real Property Tax Law of the State of New York, provided that such property shall be the primary residence of the Gold Star Parent.
The additional exemption provided for in Paragraph (c) of Subdivision 2 of § 458-a of the Real Property Tax Law of the State of New York shall not apply to real property owned by a Gold Star Parent.