[Adopted 3-12-1997 by L.L. No. 3-1997 (Ch. 104, Art. IV,
of the 1987 Code)]
This article shall be known as the "Alternative Veterans Exemption
Law for the Town of Hamlin."
[Amended 12-12-2005 by L.L. No. 11-2005]
Pursuant to the provisions of § 458-a, Subdivision
2(d)(ii), of the Real Property Tax Law of the State of New York, the
maximum exemption allowable in Subdivision 2(a) of § 458-a
for veterans serving during a qualifying period of war shall be $36,000;
the maximum exemption allowable in Subdivision 2(b) of § 458-a
for veterans serving in a designated combat area shall be $24,000;
and the maximum exemption allowable in Subdivision 2(c) of § 458-a
for veterans who receive compensation for a service-related disability
shall be $120,000.
[Added 12-27-2000 by L.L. No. 7-2000]
Pursuant to the provisions of § 458-a, Subdivision
7, of the Real Property Tax Law of the State of New York, the Town
Board of the Town of Hamlin grants a tax exemption known as "veterans
exemption for Gold Star Parents" allowing a property tax exemption
for parents whose child died in the line of duty while serving in
the United States Armed Forces during a period of war.
The Town Board may from time to time amend, supplement, change,
modify or repeal this article pursuant to the provisions of the Town
Law, the General Municipal Law and the Real Property Tax Law of New
York State applicable thereto.
This article shall take effect immediately upon filing with
the Secretary of State and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after January
1, 1997.
