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.
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.