It is the intent of this article to:
A. Authorize a limited exemption from real property taxes for residential
real property owned by veterans and those who rendered military service
to the United States during the Cold War and their surviving spouses
pursuant to § 458-b of the New York State Real Property
Tax Law; and
B. To establish maximum exemption amounts thereunder.
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, 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 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 State
Board 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 it 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 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.
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 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 charges 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.