[Adopted 4-9-2001 by L.L. No. 14-2001]
Section 458-a of the Real Property Tax Law was
recently amended to permit towns to include Gold Star Parents, as
defined as the parent or parents of a child who died in the line of
duty while serving in the United States armed forces during a period
of war, within the definition of "qualified owners" who are eligible
for the veteran's exemption pursuant to § 458-a of the Real
Property Tax Law. It is the intent of this article to accept the option
that the state permits to include Gold Star Parents in the definition
of "qualified owners" who are eligible for the veteran's exemption
provided for in § 458-a of the Real Property Tax Law.
As authorized by Subdivision 7 of § 458-a
of the Real Property Tax Law, as added by Chapter 326 of the laws
of 2000, the Town of Haverstraw hereby includes a Gold Star Parent
as defined by § 458-a of the Real Property Tax Law within
the definition of "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 "qualifying 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. 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.
