[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:
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.
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.
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.
B.
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.
C.
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.
