[Adopted 2-11-2002 by L.L. No. 1-2002]
The purpose of this article is to offer Gold Star parents, whose
sons or daughters were killed while serving in the United States military
during wartime, a partial exemption from real property taxes.
A.Â
Pursuant
to the provisions of Subdivision 7(a) of § 458-a of the
Real Property Tax Law of the State of New York, a "Gold Star parent,"
for the purposes of this article, shall mean the parent of a child
who died in the line of duty while serving in the United States armed
forces during a period of war.
B.Â
A Gold
Star parent shall be included within the definition of "qualified
owner" as provided in paragraph (c) of Subdivision 1 of § 458-a
of the Real Property Tax Law of New York. Property owned by a Gold
Star parent shall be included within the definition of "qualified
residential real property" as provided in paragraph (d) of Subdivision
1 of § 458-a of the Real Property Tax Law of the State of
New York, provided that such property shall be the primary residence
of the Gold Star parent.
The additional exemption provided for in paragraph (c) of Subdivision
2 of § 458-a of the Real Property Tax Law of the State of
New York shall not apply to real property owned by a Gold Star parent.
This article shall take effect immediately upon filing with
the New York State Secretary of State and shall apply to the taxation
of real property after July 1, 2002.
