[Adopted 10-3-2011 by L.L. No. 3-2011]
The purpose of this article is to provide for a real property
tax exemption from Village of Minoa real property taxes for Cold War
veterans, pursuant to New York Real Property Tax Law § 458-b.
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 than 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 and
has been awarded the Cold War recognition certificate as authorized
under Public Law 105-85, the 1998 National Defense Authorization Act.
[Amended 9-4-2018 by L.L. No. 3-2018]
The latest final equalization rate established by the State
Board of Real Property Services pursuant to Article 12 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 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.
[Amended 9-4-2018 by L.L. No. 3-2018]
With respect to a disability or death, 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.
[Amended 9-4-2018 by L.L. No. 3-2018]
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 Cold War veteran exemption from real property
taxes is established as follows:
A.
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 the lesser of $45,000
or the product of $45,000 multiplied by the latest state equalization
rate of the assessing unit, whichever is less.
B.
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 $150,000, or the product of $150,000 multiplied by the latest state equalization rate for the assessing unit, whichever is less.
[Amended 9-4-2018 by L.L. No. 3-2018]
A.
If the Cold War veteran receives the exemption under any other section
of the Real Property Tax Law that provides for veteran exemptions,
the Cold War veteran shall not be eligible to receive the exemption
under this article.
B.
The exemption provided for under this article shall be granted for
an indefinite period of time, pursuant to Chapter 290 of the 2017
Laws of the State of New York.
C.
Application for the exemption shall be made by the owner, or all
of the owners, of the property on 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 owner or owners of the property shall not be required
to refile each year. 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.
