[Adopted 2-2-2009 by L.L. No. 1-2009]
This article shall be known as the "Cold War Veterans Tax Exemption"
of the Village of Warsaw.
Chapter 655 of the 2007 Laws of the State of New York amended
the Real Property Tax Law of the State of New York, § 458-b,
by giving a municipality the option of adopting a local law to offer
exemption from taxation for residential property of veterans who served
during the Cold War era as defined by said section of law.
The purpose of this article is to allow a limited exemption
from real property taxes for residential real property owned by veterans
who rendered military service to the United States during the Cold
War.
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 in the
United States Armed Forces during a period from September 2, 1945,
to December 26, 1991, and was discharged or released therefrom under
honorable conditions.
The latest final equalization rate established by the State
Board pursuant to Article Twelve of the Real Property Tax Law.
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 any
portion of such property is not used exclusively for residential purposes,
but instead 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 for in this section.
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.
With respect to disability or death, means 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 the provisions of Chapter 655 of the 2007 Laws of
the State of New York amending the Real Property Tax Law of the State
of New York, the maximum veterans exemption from real property taxes
allowable pursuant to § 458-b of the Real Property Tax Law
is established as follows:
A.
Qualifying residential real property shall be exempt from taxation
to the extent of 10% of the assessed value of such property; provided,
however, that such exemption shall not exceed the lesser of $6,000
or the product of $6,000 multiplied by the latest state equalization
rate for the Village of Warsaw.
B.
In addition to the exemption provided in 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 $20,000 or the product of $20,000 multiplied by the latest state equalization rate for the Village of Warsaw, whichever is less.
A.
If the Cold War veteran received the exemption under any other section
of the Real Property Tax Law that provides for veterans exemption,
the Cold War veteran shall not be eligible to receive the exemption
under this section.
B.
Duration of exemption.
(1)
The exemption provided under this article shall be granted for a
period of 10 years. Where a qualified owner owns qualifying residential
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 chapter.
(2)
Where a qualified owner does not own qualifying residential real
property on the effective date of this chapter, 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.
C.
Application for exemption.
(1)
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.
(2)
The owner or owners shall file the completed form in the Assessor's
office on or before the first appropriate taxable status date.
(3)
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 percentage increases or decreases or may
refile if other changes have occurred which affect qualification for
an increased or decreased amount of exemption.
(4)
Any applicant convicted of willfully making any false statements
in the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.