[Adopted 8-12-1997 by L.L. No. 21-1997; amended in its entirety 2-11-2002 by L.L. No.
7-2002 (Ch. 458, Art. VIII, of the 1985 Code)]
[1]
Editor's Note: The title of this article was amended 11-18-2008
by L.L. No. 49-2008.
As used in this article, the following terms shall have the
meanings indicated:
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 (i) was discharged or released therefrom
under honorable conditions, or (ii) has a qualifying condition, as
defined in § 350 of the New York Executive Law, and has
received a discharge other than bad conduct or dishonorable from such
service, or (iii) is a discharged LGBT veteran, as defined in § 350
of the New York Executive Law, and has received a discharge other
than bad conduct or dishonorable from such service.
[Added 12-3-2007 by L.L. No. 37-2007; amended 3-18-2008 by L.L. No.
7-2008; 10-6-2020 by L.L. No. 43-2020]
A parent of a child who died in the line of duty while serving
in the United States Armed Forces during a period of war.
The Spanish-American War; the Mexican border period; World
War I; World War II; the hostilities known as the "Korean War," which
commenced June 27, 1950, and terminated on January 31, 1955; the hostilities
known as the "Vietnam War," which commenced December 22, 1961, and
terminated on May 7, 1975; and the hostilities known as the "Persian
Gulf conflict," which commenced August 2, 1990.
A person who:
[Amended 8-9-2005 by L.L. No. 22-2005; 11-20-2018 by L.L. No. 27-2018; 10-6-2020 by L.L. No. 43-2020]
Served in the active military, naval, or air service during
a period of war or who was a recipient of the Armed Forces Expeditionary
Medal, Naval Expeditionary Medal, Marine Corps Expeditionary Medal
or Global War on Terrorism Expeditionary Medal, and who (i) has received
an honorable or general discharge from such service, or (ii) has a
qualifying condition, as defined in § 350 of New York Executive
Law, and has received a discharge other than bad conduct or dishonorable
from such service, or (iii) is a discharged LGBT veteran, as defined
in § 350 of New York Executive Law, and has received a discharge
other than bad conduct or dishonorable from such service; or
Was employed by the War Shipping Administration or Office of
Defense Transportation or their agents as a merchant seaman documented
by the United States Coast Guard or Department of Commerce or as a
civil servant employed by the United States Army Transportation Service
(later redesignated as the United States Army Transportation Corps,
Water Division) or the Naval Transportation Service; and who served
satisfactorily as a crew member during the period of armed conflict,
December 7, 1941, to August 15, 1945, aboard merchant vessels in oceangoing
(i.e., foreign), intercoastal or coastwide service, as such terms
are defined under federal law (46 U.S.C. §§ 10301 and
10501), and further to include near-foreign voyages between the United
States, Canada, Mexico or the West Indies via ocean routes or public
vessels in oceangoing service or foreign waters and who has received
a certificate of release or discharge from active duty and a discharge
certificate or an honorable service certificate/report of casualty
from the Department of Defense or who (i) has received an honorable
or general discharge from such service, or (ii) has a qualifying condition,
as defined in § 350 of New York Executive Law, and has received
a discharge other than bad conduct or dishonorable from such service,
or (iii) is a discharged LGBT veteran, as defined in § 350
of New York Executive Law, and has received a discharge other than
bad conduct or dishonorable from such service;
Served as a United States civilian employed by the American
Field Service and served overseas under United States Armies and United
States Army Groups in World War II during the period of armed conflict
December 7, 1941, through May 8, 1945, and who (i) has received an
honorable or general discharge from such service, or (ii) has a qualifying
condition, as defined in § 350 of New York Executive Law,
and has received a discharge other than bad conduct or dishonorable
from such service, or (iii) is a discharged LGBT veteran, as defined
in § 350 of New York Executive Law, and has received a discharge
other than bad conduct or dishonorable from such service; or
Served as a United States civilian flight crew and aviation
ground support employee of Pan American World Airways or one of its
subsidiaries or its affiliates and served overseas as a result of
Pan American's contract with Air Transport Command or Naval Air Transport
Service during the period of armed conflict, December 14, 1941, through
August 14, 1945, and who (i) has received an honorable or general
discharge from such service, or (ii) has a qualifying condition, as
defined in § 350 of New York Executive Law, and has received
a discharge other than bad conduct or dishonorable from such service,
or (iii) is a discharged LGBT veteran, as defined in § 350
of New York Executive Law, and has received a discharge other than
bad conduct or dishonorable from such service; or
Served as military personnel in the Reserve component of the
United States Armed Forces and deemed on active duty under Executive
Order 11519, signed March 23, 1970, 35 Federal Register 5003, dated
March 24, 1970, and later designated by the United States Department
of Defense as "Operation Graphic Hand," and who (i) has received an
honorable or general discharge from such service, or (ii) has a qualifying
condition, as defined in § 350 of New York Executive Law,
and has received a discharge other than bad conduct or dishonorable
from such service, or (iii) is a discharged LGBT veteran, as defined
in § 350 of New York Executive Law, and has received a discharge
other than bad conduct or dishonorable from such service.
[Amended 8-9-2005 by L.L. No. 22-2005; 4-4-2006 by L.L. No.
22-2006; 12-5-2006 by L.L. No. 62-2006; 11-18-2008 by L.L. No.
49-2008]
A.
The maximum exemption allowable to qualifying residential real property
exempt from taxation, under § 458-a of the New York Real
Property Tax Law to the extent of 15% of the assessed value, shall
be increased from $27,000 to $54,000.
B.
In addition to the exemption provided by Subsection A of this section, the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations, as documented by the award of the United States Campaign Ribbon or Service Medal, or the Armed Forces Expeditionary Medal, Naval Expeditionary Medal, Marine Corps Expeditionary Medal, or Global War on Terrorism Expeditionary Medal shall be increased from $27,000 to $36,000.
C.
The maximum exemption allowable, as an additional exemption available
to a veteran who has received a compensation rating from a New York
veterans organization or the United States Department of Defense because
of a service-connected disability, calculated as the product of the
assessed value multiplied by 50% of the veteran's disability rating
under § 458-a of the New York Real Property Tax Law, is
hereby increased from $90,000 to $180,000.
D.
The County of Suffolk hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned by a Gold Star parent within the definition of "qualifying residential real property," as provided in § 458-a(1)(c) and (d) of the New York Real Property Tax Law, on the condition that such property shall be the primary residence of the Gold Star parent. The exemption granted by Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the County of Suffolk. The real property tax exemption provided to Gold Star parents under § 458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law.
E.
Where a veteran, spouse of the veteran or unremarried surviving spouse
already receiving an exemption pursuant to § 458-a of the
Real Property Tax Law sells the property receiving the exemption and
purchases property within the same town or village, the Assessor shall
transfer and prorate, for the remainder of the fiscal year, the exemption
which the veteran, the spouse of the veteran or unremarried surviving
spouse received. The prorated exemption shall be based upon the date
the veteran, the spouse of the veteran or unremarried surviving spouse
obtains title to the new property and shall be calculated by multiplying
the tax rate or rates for each municipal corporation which levied
taxes, or for which taxes were levied, on the appropriate tax roll
used for the fiscal year or years during which the transfer occurred
times the previously granted exempt amount times the fraction of each
fiscal year or years remaining subsequent to the transfer of title.
Nothing in this section shall be construed to remove the requirement
that any such veteran, the spouse of the veteran or unremarried surviving
spouse transferring an exemption pursuant to this section reapply
for the exemption authorized pursuant to § 458-a of the
Real Property Tax Law on or before the following taxable status date,
in the event such veteran, the spouse of the veteran or unremarried
surviving spouse wishes to receive the exemption in future fiscal
years.
[Amended 8-9-2005 by L.L. No. 22-2005; 4-4-2006 by L.L. No.
22-2006; 12-5-2006 by L.L. No. 62-2006; 11-18-2008 by L.L. No.
49-2008]
Where a veteran, the spouse of a veteran or unremarried surviving
spouse who is eligible for and already is receiving an exemption under
§ 458 of the Real Property Tax Law sells the property receiving
the exemption and purchases property within the same town or village,
the Assessor shall transfer and prorate, for the remainder of the
fiscal year, the exemption. The prorated exemption shall be based
upon the date the veteran, the spouse of the veteran or unremarried
spouse obtains title to the new property and shall be calculated by
multiplying the tax rate or rates for each municipal corporation which
levied taxes, or for which taxes were levied, on the appropriate tax
roll used for the fiscal year or years during which the transfer occurred
times the previously granted exempt amount times the fraction of each
fiscal year or years remaining subsequent to the transfer of title.
Nothing in this section shall be construed to remove the requirement
that any such veteran, spouse of the veteran or unremarried surviving
spouse transferring an exemption pursuant to this section shall reapply
for the exemption authorized pursuant to § 458 on or before
the following taxable status date, in the event such veteran, spouse
of the veteran or unremarried surviving spouse wishes to receive the
exemption in future fiscal years.
[Added 12-3-2007 by L.L. No. 37-2007; amended 11-18-2008 by L.L. No.
49-2008]
A.
The maximum exemption allowable to qualifying residential real property
under § 458-b shall be 15% of the assessed real value of
the property; provided, however, that such exemption shall not exceed
$54,000, or the product of $54,000 multiplied by the latest state
equalization rate of the assessing unit or, in the case of a special
assessing unit, the latest class ratio, whichever is less.
[Amended 4-27-2010 by L.L. No. 19-2010]
B.
Where the Cold War veteran received a compensation rating from the
United States 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 $180,000, or the product of $180,000 multiplied by
the latest state equalization rate for the assessing unit or, in the
case of a special assessing unit, the latest class ratio, whichever
is less.
[Amended 4-27-2010 by L.L. No. 19-2010]
D.
The exemption provided under this section shall be granted for so
long as the qualified owners of qualified residential real property,
as those terms are defined in § 458-b, remain qualified
owners.
[Amended 2-16-2018 by L.L. No. 9-2018]
