[Adopted 3-26-2001 by L.L. No. 5-2001 (Ch. 182, Art. VII,
of the 1994 Code)]
This article is being enacted pursuant to the new Subdivision
7 of § 458-a of the Real Property Tax Law of the State of
New York.
As used in this article, the following terms shall have the
meanings indicated:
The parent of a child who died in the line of duty while
serving in the United States Armed Forces during a period of war.
A.
A Gold Star Parent is hereby included within the definition of "qualified
owner," as provided in Paragraph (c) of Subdivision 1 of § 458-a
of the Real Property Tax Law, and property owned by a Gold Star Parent
is hereby included within the definition of "qualified residential
real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a
of the Real Property Tax Law, provided that such property shall be
the primary residence of the Gold Star Parent.
B.
The additional exemption provided for in Paragraph (c) of Subdivision
2 of § 458-a of the Real Property Tax Law shall not apply
to real property owned by a Gold Star Parent.
An exemption under this article shall not add to or increase
any veterans exemption which the Gold Star Parent presently has or
would have in the future on the same parcel of real property.
