[Added 2-12-2007 by L.L. No. 2-2007]
A. Definitions. As used in this section, the following terms shall have
the meanings indicated:
COMBAT VETERAN
A veteran who was awarded an Armed Forces Expeditionary Medal,
a Navy and Marine Corps Expeditionary Medal, or a Global War on Terrorism
Expeditionary Medal and who was discharged or released under honorable
conditions.
DISABLED VETERAN
A veteran who receives a compensation rating from the United
States Veterans' Administration because of a service-connected disability.
VETERAN
As defined in Real Property Tax Law § 458-a.
WARTIME VETERAN
A veteran who served during a period of war [World War I,
World War II, Korean War (June 27, 1950, to January 31, 1955), Vietnam
War (December 28, 1961, to May 7, 1975), or Persian Gulf conflict
(on or after August 2, 1990)] and who was discharged or released under
honorable conditions.
B. The following real property tax exemptions are established for the
classification of veterans who served during wartime as indicated
above and who own real property in the Town of Kinderhook. This exemption
applies to assessment rolls based on taxable dates occurring on and
after January 1, 2007.
[Amended 2-5-2018 by L.L.
No. 2-2018]
(1) Exemption
levels.
Veteran Classification
|
Amount of Assessed Valuation Exempt From Taxation
|
---|
Wartime veteran
|
$36,000
|
Combat veteran
|
$24,000
|
Disabled veteran
|
50% of the veterans disability rating, not to exceed $120,000
|
(2) For purposes of this article, exemptions may be combined where applicable
pursuant to New York State Real Property Tax Law § 458-a.
C. The foregoing exemptions are cumulative, the effect of which is that
a veteran is entitled to the total amount of all exemptions which
pertain to the veteran classification to which that veteran belongs.
D. Gold Star Parent. The aforesaid exemptions shall include "Gold Star
Parents," which is defined as the parent of a child who died in the
line of duty while serving the United States armed forces during a
period of war. A Gold Star Parent shall be deemed a qualified owner
eligible for the exemptions for qualifying residential real property
as those terms are set forth and defined in the Real Property Tax
Law § 458-a.
[Added 2-5-2018 by L.L.
No. 2-2018]
[Added 10-20-2008 by L.L. No. 10-2008]
A. In accordance with the provisions of § 458-b of the Real
Property Tax Law of the State of New York, residential real property
owned by veterans who rendered military service to the United States
during the Cold War shall be partially exempt from Town taxation in
accordance with the percentages set forth in Subdivision 2 thereof.
The exemption is available to veterans who served on active duty (exclusive
of training) in the United States Armed Forces between September 2,
1945, and December 26, 1991, and who are not currently receiving either
the eligible funds or alternative veterans exemption. Pursuant to
Real Property Tax Law § 458-b, Subdivision (2)(a)(ii), said
maximum exemption allowable shall be 15% of the property's assessment,
not to exceed $12,000, or the product of $12,000 multiplied by the
latest final state equalization rate, whichever is less. Additionally,
pursuant to Real Property Tax Law § 458-b, Subdivision (2)(b),
where a Cold War veteran received a compensation rating from the United
States Department of 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 $40,000 or the product of $40,000 multiplied by the
latest final state equalization rate, whichever is less.
B. This exemption applies to assessment rolls based on taxable dates
occurring on and after January 1, 2009.
C. Extension of exemption.
[Added 1-8-2018 by L.L.
No. 1-2018]
(1) In accordance with the provisions of Section 458-b of the Real Property
Tax Law of the State of New York, residential real property owned
by veterans who rendered military service to the United States during
the Cold War shall be partially exempt from taxation to the extent
of 15% of the assessed value of such real property for Town tax purposes;
provided however, that such exemption shall in no event exceed $12,000
or the product of $12,000 multiplied by the latest final state equalization
rate, whichever is less.
(2) Moreover, in accordance with the provisions of Section 458-b of the
Real Property Tax Law of the State of New York, residential real property
owned by veterans who rendered military service to the United States
during the Cold War and who have been determined to be disabled by
the United States Department of Veterans Affairs or the United States
Department of Defense shall be partially exempt from taxation to the
extent of the product of the assessed value of the real property multiplied
by 50% of the Cold War veteran's disability rating; provided
however, that such exemption shall in no event exceed $40,000 or the
product of $40,000 multiplied by the latest final state equalization
rate, whichever is less.
(3) Such exemption shall not be granted to a Cold War veteran unless
the applicant meets the statutory definitions and/or requirements
set forth in Section 458-b of the Real Property Tax Law of the State
of New York.
(4) Pursuant to Real Property Tax Law § 458-b(2)(c)(iii), notwithstanding
the ten-year limitation imposed by the foregoing provisions of Section
458-b, the exemption shall apply to qualifying owners or qualifying
real property for as long as they remain qualifying owners, without
regard to such ten-year limitation.
(5) Application for such exemption shall be filed with the assessor on
or before the taxable status date on a form prescribed by the state
board.
(6) The sufficiency and adequacy of any such required certifications
or proof of residency is left to the discretion of the assessor or
assessors of the Town of Kinderhook. All such certifications or documentation
shall be in writing and maintained with the assessor's records
for the exemption.
[Added 2-13-2001 by L.L. No. 7-2001]
Subject to and in accordance with the provisions of § 458-a
of the New York State Real Property Tax Law (RPTL), a Gold Star Parent
is hereby granted the veterans exemption provided for in § 458-a,
Subdivision 2, of the New York State Real Property Tax Law. A "Gold
Star Parent" shall mean the parent of a child who died in the line
of duty while serving in the United States Armed Forces during a period
of war as defined in § 458-a, Subdivision 1(a), of the Real
Property Tax Law. A Gold Star Parent shall be deemed a qualified owner
under § 458-a, Subdivision 1(c), of the Real Property Tax
Law. Property owned by a Gold Star Parent shall be deemed qualifying
residential property under § 458-a, Subdivision 1(d). This
exemption applies to assessment rolls based on taxable status dates
occurring on and after January 1, 2001.