[Adopted 11-29-2007 by L.L. No. 2-2007]
The purpose of this article is to allow for a tax exemption
for Town of Clinton 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.
As used in this article, the following terms shall have the
meanings indicated:
Full-time duty in the United Sates 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 therefrom 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 or Real Property Services 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, means 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 veterans 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 Clinton.
B.
In addition to the exemption provided by Subsection A, 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 state equalization rate for the Town of Clinton, whichever is less.
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 authorized by this article shall apply to all qualifying
owners of qualifying residential real property for as long as they
remain qualifying owners, without regard to the previously mandated
ten-year limitation.
[Amended 3-13-2018 by L.L. No. 1-2018; effective 3-22-2018]
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 of
Real Property Services. 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.
