The New York State Legislature has heretofore, pursuant to Chapter
326 of the Laws of 2000, amended the Real Property Tax Law to authorize
municipalities to allow Gold Star Parents to be eligible for the alternative
veterans exemption.
This article provides for Gold Star Parents to be eligible for
the alternative veterans exemption under Real Property Tax Law § 458-a,
and shall apply to real property taxes levied by the Town of Schroeppel.
A Gold Star Parent, as defined in Real Property Tax Law § 458-a,
Subdivision 7(a), shall be included in the definition of "qualified
owner," as provided in Real Property Tax Law § 458-a, Subdivision
1(c), and the property owned by a Gold Star Parent shall be included
within the definition of "qualifying residential real property" as
set forth in Real Property Tax Law § 458-a, Subdivision
1(d), provided that such real property shall be the primary residence
of the Gold Star Parent.
A Gold Star Parent, as herein defined, shall be eligible to
receive the maximum veterans exemption allowable pursuant to Real
Property Tax Law § 458-a, Subdivision 2(a), Real Property
Tax Law § 458-a, Subdivision 2(b), and the Schroeppel Town
Code, as amended from time to time.
If any part of this article shall be found invalid, such invalidity
shall apply only to such part, and the remainder of this article shall
remain valid and effective.