[Adopted 11-29-2007 by L.L. No. 40-2007 (Ch. 95, Art. IX,
of the 1976 Code)]
This Town Board hereby finds and determines that § 458-b
of the New York State Real Property Tax Law allows localities such
as the Town of Riverhead to grant exemptions of real property taxes
on real property owned by a qualified owner who served on active duty
during the Cold War.
As used in this article, the following terms shall have the
meanings indicated:
Full-time duty in the United States armed forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
A person, male or female, who served on active duty in the
United States Armed Forces, during the time period from September
2, 1945, to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
[Amended 7-15-2008 by L.L. No. 25-2008]
The latest final equalization rate established by the Commissioner
of Taxation and Finance pursuant to Article 12 of the Real Property
Tax Law.[1]
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this article.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran, unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization.
[Amended 7-15-2008 by L.L. No. 25-2008]
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in line of duty on active military, naval
or air service.
[Amended 2-17-2010 by L.L. No. 4-2010]
A.
The Town shall adopt a local law to provide that qualifying residential
real property shall be exempt from taxation to the extent of 15% of
the assessed value of such property; provided, however, that such
exemption shall not exceed $54,000 or the product of $54,000 multiplied
by the latest state equalization rate of the assessing unit or, in
the case of a special assessing unit, the latest class ratio, whichever
is less.
B.
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States Department of Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $180,000 or the product of $180,000 multiplied by the latest state equalization rate for the assessing unit or, in the case of a special assessing unit, the latest class ratio, whichever is less.
A.
The exemption from taxation provided by this article shall be applicable
to Town taxation.
B.
If a Cold War veteran receives the exemption under § 458
or § 458-a of the Real Property Tax Law, the Cold War veteran
shall not be eligible to receive the exemption under this article.
[Amended 7-15-2008 by L.L. No.
25-2008; 12-19-2017 by L.L. No.
25-2017]
C.
The exemption provided by this article shall apply to qualifying
owners of a qualifying real property for as long as they remain qualifying
owners, without regard to such ten-year limitation contained in Real
Property Tax Law § 458-b.
[Amended 7-15-2008 by L.L. No.
25-2008; 12-19-2017 by L.L. No.
25-2017]
D.
Notwithstanding the foregoing provisions of this section, no later
than 90 days before the taxable status date next occurring on or after
the 31st of December 2007, after a public hearing, the governing body
of the Town may adopt a local law to provide that the exemption shall
be granted pursuant to this article for the purposes of taxes levied
for such Town.
E.
Application for exemption shall be made by the owner, or all of the
owners, of the property on a form prescribed by the Commissioner of
Taxation and Finance. The owner or owners shall file the completed
form in the Assessor's office on or before the first appropriate taxable
status date. The exemption shall continue in full force and effect
for all appropriate subsequent tax years, and the owner or owners
of the property shall not be required to refile each year. Applicants
shall be required to refile on or before the appropriate taxable status
date if the percentage of disability percentage increases or decreases
or may refile if other changes have occurred which affect qualification
for an increased or decreased amount of exemption. Any applicant convicted
of willfully making any false statement in the application for such
exemption shall be subject to the penalties prescribed in the Penal
Law.
[Amended 7-15-2008 by L.L. No. 25-2008[1]]
F.
Notwithstanding the provisions of this article or any other provision
of law, in a city having a population of 1,000,000 or more, applications
for the exemption authorized pursuant to this article shall be considered
timely filed if they are filed on or before the 15th day of March
of the appropriate year.
[Added 7-15-2008 by L.L. No. 25-2008]
G.
A local law adopted pursuant to this article may be repealed by the
governing body of the Town. Such repeal shall occur at least 90 days
prior to the taxable status date in such Town.
This article shall take effect January 3, 2008, and shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after such date.
