[Adopted 7-16-2014 by L.L. No. 2-2014]
The purpose of and intent of this article is to provide a real
property tax exemption in accordance with Real Property Tax Law § 458-a,
Subdivision 7(b) of which shall include a Gold Star Parent within
the definition of a "qualified owner" as provided for in RPTL § 458-a,
Paragraph (c) of Subdivision 1, and to further include property owned
by a Gold Star Parent within the definition of "qualified residential
real property" as provided for in Paragraph (d) of Subdivision 1 of
RPTL § 458-a, provided that such property shall be the primary
residence of the Gold Star Parent.
