[HISTORY: Comes from L.L. No. 46-2000, adopted 10-24-2000, effective 10-30-2000. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation: partial exemption of real property for certain persons with limited income — See Ch. 10.
Taxation: exemption of improvements to accommodate disabled — See Ch. 12.
Taxation: exemption of capital improvements — See Ch. 14.
Taxation: partial exemption for disabled persons with limited income — See Ch. 25.
Pursuant to section § 458-a, Subdivision 7 of the Real Property Tax Law of the State of New York, a Gold Star Parent, as defined therein, shall be included within the definition of "qualified owner" as provided in Paragraph (c) of Subdivision 1 of § 458-a of the Real Property Tax Law of the State of New York. Additionally, property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a.
This chapter shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after the first day of January next succeeding the date on which this chapter shall have become effective.