Town/Village of East Rochester, NY Article VII Cold War Veterans Exemption

[Adopted 10-14-2008 by L.L. No. 3-2008]

§ 170-27 Intent.

It is the purpose and intent of this article to implement legislation to provide a partial real property tax exemption allowable for Cold War veterans, as set forth by § 458-b of the Real Property Tax Law in accordance with Paragraphs (a)(i) and (b) of Subdivision 2 thereof.

§ 170-28 Provisions adopted by reference.

All applicable provisions of § 458-b of the Real Property Tax Law, including all subdivisions, together with any and all appropriate amendments thereto, are hereby approved and adopted as and for law and procedures of the Town/Village of East Rochester, except where provisions of this article or any other local law or ordinance of the Town/Village of East Rochester shall prescribe differently. In such event, compliance with the provisions of such local law or ordinance shall constitute proper compliance with this article.

§ 170-29 Maximum exemption granted.

Qualifying residential real property shall be exempt from taxation by the Town/Village of East Rochester to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $8,000. In addition, where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War Veteran disability rating; provided, however, that such exemption shall not exceed $40,000.

§ 170-30 Amendments.

The Town/Village Board of Trustees may, from time to time, amend, supplement, change, modify or repeal this article pursuant to the provisions of the Village Law, the General Municipal Law and the Real Property Tax Law applicable thereto.

§ 170-31 Term of exemption.

[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]

The exemption authorized by this article shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to the ten-year limitation set forth in Real Property Tax Law § 458-b.