The purpose of this article is to grant a real
property tax exemption to a Gold Star parent, as such term is provided
herein, in accordance with New York State Real Property Tax Law § 458-a,
Subdivision (7).
In accordance with New York State Real Property
Tax Law § 458-a, Subdivision (7), the Queensbury Town Board
hereby expands the definition of "qualified owner" contained in Real
Property Tax Law § 458-a to include a 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 (hereinafter "Gold Star
parent") and hereby expands the definition of "qualifying residential
real property" contained in Real Property Tax Law § 458-a
to include property owned by a Gold Star parent, provided the same
shall be the primary residence of the Gold Star parent. The provisions
of Real Property Tax Law § 458-a shall be applicable to
real property tax exemptions for Gold Star parents.