[Adopted 1-18-2011 by L.L. No. 1-2011]
New York State Real Property Tax Law § 458-b allows
local municipalities to establish a category of tax exemption for
Cold War veterans. The state law sets forth specific parameters for
persons to qualify for such an exemption, as well as directions to
municipalities as to the application of the law. The Village Board
of the Village of Liverpool desires to enact a local law in accordance
with said state law, permitting qualified residents to receive this
tax exemption.
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 for a
period of more that 365 days in the United States Armed Forces during
the time period from September 2, 1945, to December 26, 1991, and
was discharged or released therefrom under honorable conditions.
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 § 1801 of
the Real Property Tax Law.
The latest final state equalization rate or special equalization
rate established by the State Board pursuant to Article 12 of the
Real Property Tax Law. The State Board shall establish a special equalization
rate if it finds that there has been a material change in the level
of assessment since the establishment of the latest state equalization
rate, but in no event shall such special equalization rate exceed
100. In the event that the state equalization rate exceeds 100, then
the state equalization rate shall be 100 for the purposes of this
exemption. Where a special equalization rate is established for purposes
of this exemption, the Assessor is directed and authorized to recompute
the Cold War veterans exemption on the assessment roll by applying
such special equalization rate instead of the latest state equalization
rate applied in the previous year and to make the appropriate corrections
on the assessment roll, notwithstanding the fact that such Assessor
may receive the special equalization rate after the completion, verification
and filing of such final assessment roll. In the event that the Assessor
does not have custody of the roll when such recomputation is accomplished,
the Assessor shall certify such recomputation to the local officers
having custody and control of such roll, and such local officers are
hereby directed and authorized to enter the recomputed Cold War veterans
exemption certified by the Assessor on such roll.
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 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.
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.
Pursuant to § 458-b of the New York State Real Property
Tax Law, the maximum Cold War veterans exemption from real property
taxes is established as follows:
A.Â
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 $36,000 or the product
of $36,000 multiplied by the latest state equalization rate for the
Village of Liverpool, or, in the case of a special assessing unit,
the latest class ratio, whichever is less.
B.Â
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 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 $120,000, or the product of $120,000 multiplied by the latest state equalization rate for the Village of Liverpool, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
A.Â
The exemption from taxation for Cold War Veterans shall be applicable
to Village taxation.
B.Â
If the Cold War veteran receives the exemption under § 458
or 458-a of the Real Property Tax Law, the Cold War veteran shall
not be eligible to receive the exemption under this article.
C.Â
The exemption provided by this article shall be granted for a period
of 10 years. Where a qualified owner owns 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 on or after the effective date
of this article. 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
real 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 this subsection for the unexpired portion of the ten-year
exemption period.
D.Â
This article applies to any real property held in trust solely for
the benefit of a person or persons who would otherwise be eligible
for the exemption, pursuant to the Real Property Tax Law, were such
person or persons the owner or owners of such real property.
Application for the exemption shall be made by the owner, or
all of the owners, of the property in a 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 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.
