[Adopted 10-1-1984 by L.L. No. 3-1984; amended in its entirety 3-16-2009 by L.L. No. 1-2009]
The purpose of this article is to modify the maximum veterans exemption from real property taxes granted pursuant to § 458-a of the Real Property Tax Law of the State of New York.
Pursuant to the authority of Real Property Tax Law § 458-a, Subdivision 2, Subparagraph (d)(ii), the maximum allowable alternative veterans exemptions shall be:
A. 
For veterans pursuant to Real Property Tax Law § 458-a, Subdivision 2(a): $36,000.
B. 
For combat veterans pursuant to Real Property Tax Law § 458-a, Subdivision 2(b): $24,000.
C. 
For veterans with service-related disabilities pursuant to Real Property Tax Law § 458-a, Subdivision 2(c): $120,000.
A. 
As used in this section, a "Gold Star parent" shall mean the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
B. 
Gold Star parents are hereby included within the definition of "qualified owner" as provided in § 458-a(1)(c) of the Real Property Tax Law, and property owned by a Gold Star parent is included within the definition of "qualifying residential real property" as provided within § 458-a(l)(d) of the Real Property Tax Law, provided that such property shall be the primary residence of the Gold Star parent.