[Adopted 7-8-2008 by L.L. No. 4-2008]
The purpose of this article is to allow for a tax exemption
for Town of Gardiner Cold War Veterans allowable pursuant to § 458-b
of the Real Property Tax Law of the State of New York, which was created
by Chapter 655 of the Laws of the State of New York for the year 2007.
Definitions as used in this article follow:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force and
Coast Guard.
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, was discharged
or released there from under honorable conditions and has been awarded
the Cold War Recognition certificate as authorized under Public Law
1005-85, the 1998 National Defense Authorization Act.
The latest final equalization rate established by the State
Board pursuant to Article 12 of the Real Property Tax Law.
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.
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 for up
to five years.
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 the line of duty on active military, naval,
or air service.
Pursuant to the provisions of Chapter 655 of the 2007 Laws of
the State of New York amending the Real Property Tax Law of the State
of New York, the maximum veteran's exemption from real property taxes
allowable pursuant to § 458-b of the Real Property Tax Law
is established as follows:
A.
Qualifying residential real property 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 the lesser of $12,000
multiplied by the latest state equalization rate for the Town of Gardiner.
B.
In addition to the exemption provided by Subsection A, where the Cold War veteran received a compensation rating from the United States Department of 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 $45,000, or the product of $45,000 multiplied by the latest state equalization rate for the Town of Gardiner, whichever is less.
[Amended 4-10-2018 by L.L. No. 1-2018]
A.
If the Cold War veteran receives the exemption under any other section
of the Real Property Tax Law that provides for veterans exemption,
the Cold War veteran shall not be eligible to receive the exemption
under this article.
B.
The exemption set forth in this article shall remain in effect indefinitely
or until such time as it is revoked by local law, or until authorizing
state legislation requires modification.
[Amended 4-10-2018 by L.L. No. 1-2018]
C.
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 owner
or owners of the property shall be required to refile each year. Applicants
shall refile on or before the appropriate taxable status date. Any
applicant convicted of willfully making any false statements in the
application for such exemption shall be subject to the penalties prescribed
in the New York State Penal Law.
This article shall take effect immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.
