The New York State Legislature has heretofore,
pursuant to Chapter 326 of the Laws of 2000, amended the Real Property
Tax Law to authorize municipalities to allow Gold Star Parents to
be eligible for the alternative veterans exemption.
This article provides for Gold Star Parents
to be eligible for the alternative veterans exemption under Real Property
Tax Law § 458-a, and shall apply to village real property
taxes levied by the Village of Phoenix.
A Gold Star Parent, as defined in Real Property
Tax Law § 458-a(7)(a), shall be included in the definition
of "qualified owner," as provided in Real Property Tax Law § 458-a(1)(c),
and the property owned by a Gold Star Parent shall be included within
the definition of "qualifying residential real property" as set forth
in Real Property Tax Law § 458-a(1)(d), provided that such
real property shall be the primary residence of the Gold Star Parent.
For village real property taxes levied by the
Village of Phoenix, a Gold Star Parent, as herein defined, shall be
eligible to receive the maximum veterans' exemption allowable pursuant
to Real Property Tax Law § 458-a(2)(a), Real Property Tax
Law § 458-a(2)(b) and this article by the Village of Phoenix.