[Adopted 5-12-2014 by L.L. No. 2-2014]
The purpose of this article is to make a Gold Star Parent eligible for the veterans alternative exemption as authorized by Chapter 326 of the laws of New York for 2000.
Chapter 326 of the Laws of New York for 2000 amended § 458-a of the New York State Real Property Tax Law by adding a new Subdivision 7 making a Gold Star Parent eligible for the veterans alternative exemption.
In addition to the veterans alternative exemption currently authorized pursuant to § 458-a of the New York State Real Property Tax Law, property owned by a Gold Star Parent will now be included within the definition of "qualifying residential real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a of New York State Real Property Tax Law.
An otherwise qualified Gold Star Parent will be eligible to receive the veterans alternative exemption, provided that the exemption shall only be applied to the primary residence of the Gold Star Parent.
For purposes of extending alternative veterans real property tax exemptions to Gold Star Parents as authorized by Chapter 326 of the Laws of New York for 2000, in § 458-a of the Real Property Tax Law, a "Gold Star Parent" shall be defined as "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," and further, a "qualifying residential real property" shall include property owned by a Gold Star Parent, provided that such property shall be the primary residence of the Gold Star Parent. A Gold Star Parent shall be deemed eligible to receive the maximum veteran's exemption allowable for "qualifying residential real property" under the local laws of the Town of Kingsbury, New York State Real Property Tax Law 458-a(2)(a), and New York State Real Property Tax Law 458-a(2)(b).
The additional exemption provided for in Paragraph (c) of Subdivision 2 of § 458-a shall not apply to real property owned by a Gold Star Parent.
Notwithstanding any other provision of law to the contrary, the provisions of this article shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption, pursuant to this article, were such person or persons the owner or owners of such real property.
The making of a wilful false statement in the application for an exemption under this article shall be a violation thereof, and a conviction for any such violation shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.
This article shall apply to assessment rolls on the basis of taxable status dates occurring on or after January 1, 2015, and each year thereafter.