The purpose of this Article is to preserve the
ratio which each veterans exemption from taxation on real property
bears to the total assessed value of the real property for which such
exemption has been granted whenever such total assessed value increases
or decreases due only to a change in the manner of assessing.
The meaning of words and expressions as used
in this Article shall be identical to their meanings as used in §§ 307 and 458, as amended, of the Real Property Tax Law of the
State of New York.