[Adopted 12-16-2013 by L.L. No. 2-2013]
The Town Board finds that the New York State Legislature has enacted § 458-a, Subdivision 7, of the Real Property Tax Law to entitle Gold Star parents to be eligible to receive the alternative veterans exemption.
As used in this article, the following terms shall have the meanings indicated:
- GOLD STAR PARENT
- A parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
- QUALIFIED PROPERTY
- Property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event any portion of the property is not used exclusively for residential purposes but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section.
The Town Board hereby enacts this article in order to assure the benefits of this property tax exemption to qualifying Gold Star parents eligible for the alternative veterans tax exemption pursuant to Real Property Tax Law § 458-a, Subdivision 7. All terms and definitions of such § 458-a shall be equally applicable in this article.
A Gold Star parent owning qualifying residential real property shall be eligible for a tax exemption to the extent provided by such § 458-a, provided he/she/they use(s) such property as his/her/their primary residence.
The additional exemption provided for in Real Property Tax Law § 458-a and 2(c) shall not apply to the real property owned by the Gold Star parent.
Application for such exemption shall be filed with the Assessor of the Town of Tonawanda on or before the taxable status date on a form as prescribed by the State Board.