The purpose of this article is to grant Cold War veterans, who
meet the requirements set forth in § 458-b of the New York
State Real Property Tax Law, a real property tax exemption.
As used in this article, the following terms shall have the
meanings indicated:
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 in the
United States Armed Forces, during the time period from September
2, 1945, to December 26, 1991, was discharged or released therefrom
under honorable conditions and satisfies any other requirements set
forth in § 458-b(1)(a) of the New York State Real Property
Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York
State Board of Real Property Tax Services pursuant to Title 1 of Article
12 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.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the New
York State Board of Real Property Tax Services pursuant to Article
12 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 which 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 article.
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 subject
to such time limitations, if any, as are set forth in § 458-b(1)(f)
of the New York State Real Property Tax Law.
SERVICE-CONNECTED
With respect to disability or death, 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.
The exemption provided by Subsection A of § 19548
of this article shall be granted for a period of 10 years. The commencement
of such ten-year period shall be governed pursuant to this section.
Where a qualified owner owns qualifying residential real property
on the effective date of this article, or such other date as may be
set forth in § 458-b(2)(c) of the New York State Real Property
Tax Law, such ten-year period shall be measured from the assessment
roll prepared pursuant to the first taxable status date occurring
on or after the effective date of this article, or such other date
as may be set forth in § 458-b(2)(c) of the New York State
Real Property Tax Law. Where a qualified owner does not own qualifying
residential real property on the effective date of this article, or
such other date as may be set forth in § 458-b(2)(c) of
the New York State Real Property Tax Law, such ten-year period shall
be measured from the assessment roll prepared pursuant to the first
taxable status date occurring at least 60 days after the date of purchase
of qualifying residential real property; provided, however, that should
the veteran apply for and be granted an exemption on the assessment
roll prepared pursuant to a taxable status date occurring within 60
days after the date of purchase of residential real property, such
ten-year period shall be measured from the first assessment roll in
which the exemption occurs. If, before the expiration of such ten-year
period, such exempt property is sold and replaced with other residential
real property, such exemption may be granted pursuant to this section
for the unexpired portion of the ten-year-exemption period.
[Amended 11-21-2011 by L.L. No. 7-2011]
Application for the exemption set forth in this article shall
be made by the qualified owner, or all of the qualified owners, of
the property on a form prescribed by the New York State Board of Real
Property Tax Services. The owner or owners shall file the completed
form in the Town Assessor's office on or before the first appropriate
taxable status date. The owner or owners of the property shall be
required to refile at such times and under such circumstances as may
be set forth in § 458-b(4) of the New York State Real Property
Tax Law. Any applicant convicted of willfully making any false statement
in the application for such exemption shall be subject to the penalties
prescribed in the New York State Penal Law.