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:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force and
Coast Guard.
COLD WAR VETERAN
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.
LATEST CLASS RATIO
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.
LATEST STATE EQUALIZATION RATE
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.
QUALIFIED OWNER
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.
QUALIFIED RESIDENTIAL REAL PROPERTY
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.
SERVICE CONNECTED
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.
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.