The general purpose of this article is to establish a real properly
tax exemption for Cold War veterans, to provide exemption from taxation
and to provide additional exemptions for service-connected disability
or death. This article has been authorized by enabling legislation
contained in § 458-b of the Real Property Tax Law of the
State of New York.
This article addresses perceived inequity by granting a partial
real property tax exemption to Cold War veterans who served on active
duty in the United States armed forces between September 2, 1945,
and December 26, 1991, and who were discharged or released under honorable
conditions.
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 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 state
board pursuant to Article 12 of the New York State Real Property Tax
Law.
QUALIFIED OWNERS
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 is 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 in this section.
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.
SERVICE-CONNECTED
With respect to disability or death, that such disability
was incurred or aggravated, or that death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.
The owner, or all owners, of the property, on a form prescribed
by the state board, shall make application for exemption. 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
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 statement
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.
This article shall take effect September 1, 2008, and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after such date.