The purpose of this article is to grant Cold War veterans who
meet the requirements set forth in § 458-b of the New York
State Real Property Tax Law with a real property tax exemption.
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, was discharged or released therefrom
under honorable conditions and satisfies any other requirements set
forth in § 458-b, Subdivision 1(a), of the New York State
Real Property Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York
State Board of Real Property Tax Services 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 or special
equalization rate, as set forth in § 458-b, Subdivision
1(g).
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
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
The 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 subject
to such time limitations, if any, as are set forth in § 458-b,
Subdivision 1(f), of the New York State Real Property Tax Law.
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 line of duty on active military, naval
or air service.
[Amended 4-19-2018 by L.L. No. 1-2018]
The exemption provided by §
235-32 of this article shall apply and be granted to qualifying owner of qualifying real property for as long as they remain qualifying owners, as defined in §
235-31, Definitions, of Article
VIII, Cold War Veterans Exemption.
Application for the exemption set forth in this article shall
be made by the qualified owner, or all of the qualified owners, of
the property on a form prescribed by the State Board. The owner or
owners shall file the completed form in their local Assessor's office
on or before the first appropriate taxable status date. The owner
or owners of the property shall be required to refile at such times
and under such circumstances as may be set forth in § 458-b,
Subdivision 3, of the New York State Real Property Tax Law. Any applicant
convicted of willfully making any false statement in the application
for such exemption shall be subject to the penalties prescribed in
the New York State Penal Law.