[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.
