This chapter shall be known and may be cited
as the "Taxation — Exemption for Cold War Veterans
Law of the Town of Islip."
The provisions of § 458-b of the Real
Property Tax Law of the State of New York are hereby adopted by the
Town of Islip.
As used in this chapter, the following terms
shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty for a
period of more than 365 days in the United States Armed Forces, during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and has
been awarded the Cold War recognition certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
LATEST CLASS RATIO
The latest final class ratio established by the State Board
pursuant to Title 1 of Article 12 of this chapter for use in a special assessing unit as defined in § 1801
of this chapter.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this chapter.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran, unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
SERVICE CONNECTED
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.
If any clause, sentence, paragraph, subdivision,
section or part of this chapter or the application thereof to any
person, individual, corporation, firm, partnership, entity or circumstance
shall be adjudged by any court of competent jurisdiction to be invalid
or unconstitutional, such order or judgment shall not affect, impair
or invalidate the remainder thereof but shall be confined in its operation
to the clause, sentence, paragraph, subdivision, partnership, entity
or circumstance directly involved in the controversy in which such
order or judgment shall be rendered.
This chapter shall take effect immediately upon
the appropriate certified copies hereof being filed with the Secretary
of State of the State of New York.