[Adopted 1-25-2016 by L.L. No. 1-2016]
Pursuant to Subdivision 7 of § 458-a of the New York
State Real Property Tax Law (RPTL), the Village of Liberty adopts
this section of the law to include "Gold Star Parent" within the definitions
of "qualified owner" and "qualified residential real property" as
defined in § 458-a(1) of the RPTL for purposes of veterans'
alternative exemption.
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 with 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.
This 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.
