[Adopted 6-23-2009 by L.L. No. 4-2009]
A. 
Legislative intent. Section 458-b of the New York State Real Property Tax Law authorizes local governments to extend a partial exemption from real property taxes for real property owed by persons who rendered military service to the United States during the Cold War. In order to institute such partial real property tax exemption, the governing board of a municipality must adopt a local law providing for such partial exemption. The purpose of this article is to extend such partial real property tax exemption to the extent authorized by New York State Law.
B. 
Definitions. As used in this section:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty for a period of more than 365 days in the United States Armed Forces, during the time period from September 2, 1945, to December 26, 1991, and was discharged or released therefrom under honorable conditions.
LATEST CLASS RATIO
The latest final class ratio established by the State Board pursuant to Title one of Article twelve of the New York State Real Property Tax Law for use in a special assessing unit as defined in § 1801 of the New York State Real Property Tax Law.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner that is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation, and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this section. Such property shall be the primary residence of the Cold War veteran or the unremarried surviving spouse of a Cold War veteran, unless the Cold War veteran or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization.
SERVICE CONNECTED
With respect to disability or death, that such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in line of duty on active military, naval or air service.
C. 
Partial exemption from taxation for Cold War veterans. Qualified real property owned by a Cold War veteran or an otherwise qualified owner shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $12,000 or the product of $12,000 multiplied by the latest class ratio, whichever is less.
D. 
Additional exemption. In addition to the exemption provided by Subsection C, 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, or the product of $40,000 multiplied by the latest class ratio, whichever is less.
E. 
Limitations.
(1) 
The exemption from taxation provided by this section shall not be applicable to taxes levied for school purposes.
(2) 
If a Cold War veteran receives the exemption under New York State Real Property Tax Law § 458 or § 458-a, the Cold War veteran shall not be eligible to receive the exemption under this section.
(3) 
The exemption authorized by Subsection C shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to the ten-year limitation as set forth in § 458-b, Subdivision (2)(c)(iii), of the New York Real Property Tax Law.
[Amended 11-28-2017 by L.L. No. 4-2017]
F. 
Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the State Board. The owner or owners shall file the completed form in the Nassau County Assessor's office on or before the first appropriate taxable status date. The exemption shall continue in full force and effect for all appropriate subsequent tax years and the owner or owners of the property shall not be required to refile each year. Applicants shall be required to refile on or before the appropriate taxable status date if the percentage of disability percentage increases or decreases or may refile if other changes have occurred which affect qualification for an increased or decreased amount of exemption. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the Penal Law.