This article is adopted pursuant to the authority of Real Property
Tax Law § 458-b and Chapter 655 of the Laws of 2007. All
definitions, terms and conditions of such statute shall apply to this
article.
As used in this article, the following terms shall have the
meanings indicated:
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training.
COLD WAR VETERAN
A person, male or female, who served on active duty for the
period of more than 365 days 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 has
been awarded the Cold War Recognition Certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
LATEST CLASS RATIO
The latest final class ratio established by the State Board
pursuant to Title 1 of Article 12 of the Real Property Tax Law for
use in a special assessing unit as defined in Real Property Tax Law
§ 1801.
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
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 for up
to five years.
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.
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 Assessor's
Office on or before the first appropriate taxable status date. The
owner or owners of the property shall be required to refile each year.
Applicants shall refile on or before the appropriate taxable status
date. Any applicant convicted of willfully making any false statement
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.
This article shall take effect immediately upon its filing with
the office of the Secretary of State of New York and the State Board
of Real Property Services.