[Added 12-16-2008 by L.L. No. 14-2008; amended in its entirety 3-13-2012 by L.L. No.
2012]
Pursuant to, and in accordance with, § 458-b of the
Real Property Tax Law of the State of New York, as amended, the Town
of Oyster Bay hereby grants a partial exemption from real property
taxation to Cold War military personnel.
Section 458-b of the New York State Real Property Tax Law authorizes
local governments to extend a partial real property tax exemption
to property owners who rendered military service to the United States
during the Cold War. In order to institute such an exemption, the
governing board of a municipality must adopt a local law providing
such an exemption. It is the intent of this article to enact such
partial real property tax exemption to the extent authorized by New
York State law.
As used in this article, the following terms shall have the
following meanings as 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 the time period from September 2,
1945, to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
The latest final class ratio established by the New York
State Board of Equalization and Assessment, pursuant to Title 1 of
Article 12 of the Real Property Tax Law of the State of New York.
The latest final equalization rate established by the New
York State Board of Equalization and Assessment, pursuant to Article
12 of the Real Property Tax Law of the State of New York.
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.
Real property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any such portion of real 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 for by this article.
Such real property shall be the primary residence of the Cold War
veteran, or unremarried surviving spouse of a Cold War veteran, unless
the Cold War veteran or unremarried surviving spouse of a Cold War
veteran is absent from the property due to medical reasons or institutionalization.
With respect to disability or death, a disability incurred
or aggravated, or a death resulting from a disability incurred or
aggravated, in the line of duty on active military, naval or air service.
A.
Qualified residential real property owned by a Cold War veteran,
the spouse of a Cold War veteran or the unremarried surviving spouse
of a deceased Cold War veteran shall be exempt from Town taxation,
to the extent of 15% of the assessed value of such property; provided,
however, that such exemption shall not exceed $12,000 or the product
of $12,000 multiplied by the latest state equalization rate of the
Town of Oyster Bay, whichever is less.
B.
In addition to the exemption provided by the preceding subsection,
where the Cold War veteran received a compensation rating from the
United States Department of Defense because of a service-connected
disability, qualifying residential real property shall be exempt from
Town 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 an exemption shall not exceed
$40,000 multiplied by the latest state equalization rate for the Town
of Oyster Bay, whichever is less.
C.
The exemption provided for in Subsection A of this section shall be granted for a period of 10 years. The commencement of such ten-year period shall be governed pursuant to this subsection. Where a qualified owner owns qualified residential real 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 article. Where a qualified owner does not own qualified residential real 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 at least 60 days after the date of purchase of qualified residential real property; provided, however, that should the Cold War veteran apply for, and be granted, an exemption, 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. If, before the expiration of such ten-year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to the above provisions for the unexpired portion of the ten-year exemption period.
A.
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. The
owner or owners shall file the completed form in the Assessor's
office on or before the first appropriate taxable status date. 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. Any applicant convicted
of willingly making any false statement in the application for such
exemption shall be subject to the penalties prescribed in the New
York State Penal law.
B.
Notwithstanding any other provision of law to the contrary, applications
for the exemption authorized pursuant to this article shall be considered
timely filed if they are filed on or before the 15th day of March
of the appropriate year.
A.
Pursuant to § 458-b(2)(c)(i) of the New York State Real
Property Tax Law, the exemption from taxation provided by this article
shall be applicable to Town taxation but shall not be applicable to
taxes levied for school purposes.
B.
Pursuant to § 458-b(2)(c)(ii) of the New York Real Property
Tax Law, a Cold War veteran who receives an exemption under § 458
or 458-a of the New York Real Property Tax Law shall not be eligible
to receive the exemption provided for in this article.
C.
The provisions of this article shall expire on December 31, 2021,
unless renewed by the Town Board. Any exemption granted under this
article prior to said expiration date shall continue pursuant to the
provisions of this article and applicable New York State law.
If any word, clause, sentence, paragraph, subsection, section
or part of this article, or the application thereof to any person,
persons, individual, individuals, circumstance or circumstances, shall
be judged by any court of competent jurisdiction to be invalid or
unconstitutional, such order or judgment shall not affect, impair
or invalidate the remainder thereof but shall be confined in its operation
to the word, clause, sentence, paragraph, subsection, section or part
of this article, or in its application to the person, persons, individual,
individuals, circumstance or circumstances, directly involved in the
controversy in which such order and judgment shall be rendered.
This provisions of this article shall be applicable as of January
1, 2012.
