[HISTORY: Adopted by the Town Board of the Town of Mamakating 11-17-2015 by L.L. No. 3-2015. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 172.
Tax exemption for veterans — See Ch. 173.
The intent of the chapter is to authorize the parent(s) of a child who died in the line of duty while serving in the United States armed forces during a period of war to apply for and obtain a partial exemption of the Town's real property tax applicable to the parent(s)' primary residence. This partial property tax exemption is authorized by § 458-a(7) of the state Real Property Tax Law.
A. 
As used in the chapter, "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. 
A "Gold Star Parent" shall be included within the definition of "qualified owner" as provided in § 458-a(1)(c) of the state Real Property Tax Law, and qualifying property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property" as provided in § 458-a(1)(d) of the Real Property Tax Law, provided that such property shall be the primary residence of Gold Star Parent.
C. 
The additional exemption provided for in § 458-a(2)(c) of the Real Property Tax Law shall not apply to real property owned by a Gold Star Parent.