[Adopted 3-18-2009 by L.L. No. 1-2009]
The New York State Legislature enacted a new section of the
Real Property Tax Law, § 458-b, which permits local governing
boards to adopt a local law granting Cold War veteran residential
property owners an exemption from taxation. The Village of Tuxedo
Park Board of Trustees has determined that such a local law would
be in the best interest of the Cold War veterans residing in the Village.
The enabling legislation enacted by the State Legislature requires
that localities must adopt a local law in order to afford those veterans
such exemption.
As used in this article, the following terms shall have the
meanings indicated:
ACTIVE DUTY
A 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 I of Article XII of the New York Real Property Tax
Law for use in a special assessing unit as defined in Real Property
Tax Law § 1801.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the State
Board pursuant to Article XII of the New York 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
the 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 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 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 the death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.