[Added 12-10-2009 by L.L. No. 8-2009]
The purpose of this article is to allow for a real property
tax exemption for Cold War veterans pursuant to § 458-b
of the New York State Real Property Tax Law, as amended.
As used in this article, the following words shall have the
meanings indicated:
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 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.
The latest final equalization rate established by the State
Board pursuant to Article Twelve of the New York State 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.
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 § 458-b of the New York
State Real Property Tax Law, as amended by Chapter 6 of the Laws of
New York, 2008, the maximum veterans exemption from real property
taxes allowable is as follows:
A.
Qualified 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
or the product of $12,000 multiplied by the latest equalization rate
for the assessing unit.
B.
In addition to the exemption provided by Subsection A of this section, 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, qualified 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 equalization rate for the assessing unit, whichever is less.
A.
If the Cold War veteran receives an exemption under any other section
of the Real Property Tax Law that provides for a veterans exemption,
the Cold War veteran shall not be eligible to receive the exemption
under this article.
B.
[1]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 changes have occurred which affect qualification for
an increased or decreased amount of exemption. 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.
[1]
Editor's Note: Former Subsection B, which granted this exemption
for a ten-year period, was repealed 2-14-2019. This local law also
provided for the redesignation of former Subsection C as Subsection
B.
[1]
Editor's Note: Former § 210-41, When effective, was repealed
2-14-2019 by L.L. No. 2-2019.
