It is the intent of this article to:
A. Authorize a limited exemption from real property owned
by veterans and who rendered military service to the United States
during the Cold War and their surviving spouses pursuant to § 458-b
of the Real Property Tax Law; and
B. To establish maximum exemption amounts thereunder.
As used in this article, 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 VETERANS
A person, male or female, who served on active duty in the
United States Armed Forces, during the time period from September
2, 1945 to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
LATEST CLASS RATIO
The latest final class ratio established by the State Board
pursuant to Title 1 of Article 12 of the Real Property Tax Law for
use in a special assessing unit as defined in § 1801 of
the Real Property Tax Law.
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 article.
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.
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.
[Amended 2-14-2018 by L.L. No. 1-2018]
A. The exemption from taxation provided by this article
shall be applicable to town and county taxation only and not from
school taxes.
B. If a Cold War veteran receives the exemption under
§ 458 or 458-a of the Real Property Tax Law, the Cold War
veteran shall not be eligible to receive the exemption under this
article.
Application for exemption shall be made by the
owner, or all of the owners, of the property on a form prescribed
by the State Board. The owner or owners shall file the completed form
in the Assessor's office on or before the first appropriate taxable
status date. The exemption shall continue in full force and effect
for all appropriate subsequent tax years, and the owner or owners
of the property shall not be required to refile each year. Applicants
shall be required to refile on or before the appropriate taxable status
date if the percentage of disability percentage increased or decreased
or may refile if other changes have occurred which affect qualification
for an increased or decreased amount of exemption. Any applicant convicted
of willfully making any false statement in the application for such
exemption shall be subject to the penalties in the Penal Law.
This article shall take effect on March 1, 2009,
for the 2010 tax rolls.