Sullivan County, NY
 
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[Adopted 10-15-2015 by L.L. No. 4-2015]
This Part 13 shall be entitled "A Local Law Authorizing the Provisions of Real Property Tax Law § 458-a(7), thereby authorizing a Gold Star Parent" exemption.
Pursuant to Subdivision 7 of § 458-a of the New York State Real Property Tax Law (RPTL), a county may adopt a local law to include a "gold star parent" within the definitions of "qualified owner" and "qualifying residential real property" as defined in § 458-a(1) of the RPTL for purposes of the veterans' alternative exemption.
The Sullivan County Legislature hereby authorizes the provisions of RPTL § 458-a(7) and provides as follows:
A. 
As used herein, "gold star parent" shall mean 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.
B. 
"Gold star parent" hereby is 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 hereby is included within the definition of "qualifying 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.
C. 
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.