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.