[Adopted 11-5-2010 by L.L. No. 7-2010[1]]
[1]
Editor's Note: This local law provided an effective date of
9-1-2010.
The purpose of this article is to make provision for a Cold
War veteran exemption from Erie County real property taxes and to
make such exemption first available and applicable to Erie County
real property taxes levied for the 2011 tax year.
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 25, 1991, and was discharged or released under
honorable conditions.
The final equalization rate established by the State Board of 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 said 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 a 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.
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 $12,000 or the product
of $12,000 multiplied by the latest state equalization rate of the
assessing unit, whichever is less.
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 Veterans Affairs or 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 assessing unit, whichever is less.
A.
The exemption from taxation provided by this article shall not be
applicable to real property taxes levied or relevied for school purposes.
B.
If the Cold War veteran receives the eligible funds veterans exemption
pursuant to § 458 of the Real Property Tax Law or the alternative
veterans exemption pursuant to § 458a of the Real Property
Tax Law, the Cold War veteran shall not be eligible to receive the
exemption provided by this article.
C.
The exemption provided by § 201-52A of this article shall be granted for a period of 10 years, the commencement of such ten-year period being governed pursuant to this subsection. Where a qualified owner owns qualifying residential real property on the effective date of this article, such ten-year period shall commence with Erie County's 2010 tax year. Where a qualified owner does not own qualifying residential real property on the effective date of this article, such ten-year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least 60 days after the date of purchase of qualifying residential real property; provided, however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within 60 days after the date of purchase of residential property, such ten-year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such ten-year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to § 201-52A of this article for the unexpired portion of the ten-year exemption period.
D.
Application for the exemption shall be made by the owners, or all
of the owners, of the property on the 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 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 statement in the
application for such exemption shall be subject to penalties prescribed
in the Penal Law.
