[Adopted 5-18-2010 by L.L. No. 3-2010]
[Amended 10-17-2017 by L.L. No. 7-2017]
The purpose of this article is to allow for a tax exemption
for 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 amended
by Chapter 255 of the Laws of the State of New York for the year 2009
and Chapter 290 of the Laws of the State of New York for the year
2017.
As used in this article, the following terms 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 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.
With respect to disability or death, such disability was
incurred or aggravated, or the death resulted from a disability incurred
or aggravated, in the line of duty on active military, naval or air
service.
Pursuant to § 458-b of the Real Property Tax Law of
the State of New York, the maximum veterans exemption from real property
taxes 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 $36,000
or the product of $36,000 multiplied by the latest state equalization
rate for the Town of Van Buren.
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, 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 $120,000, or the product of $120,000 multiplied by the latest state equalization rate for the Town of Van Buren, whichever is less.
A.
If the Cold War veteran receives a veterans exemption under any other
section of the Real Property Tax Law, the Cold War veteran shall not
be eligible to receive the exemption under this article.
B.
The exemption provided in this article shall apply to qualifying
owners of qualifying real property for so long as they remain qualifying
owners.
[Amended 10-17-2017 by L.L. No. 7-2017]
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 Town of Van Buren
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 Penal
Law.
If any clause, sentence, paragraph, subdivision, section or
part of this article or the application thereof to any person, individual,
corporation, firm, partnership, entity or circumstance shall be adjudged
by any court of competent jurisdiction to be invalid or unconstitutional,
such order or judgment shall not affect, impair, effect or invalidate
the remainder thereof, but shall be confined in operation to the clause,
sentence, paragraph, subdivision, section or part of this article
or in its application to the person, individual, corporation, firm,
partnership, entity or circumstance directly involved in the controversy
in which such judgment shall be rendered.