[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:
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.
