[Adopted 12-8-2015 by L.L. No. 5-2015]
The Town Board of the Town of Highland, pursuant to Subdivision
7 of §458-a of the New York State Real Property Tax Law (RPTL),
authorizes a partial exemption from real property taxes on qualifying
residential real property for Gold Star Parents within the definitions
of “qualified owner” and “qualifying residential
real property” as defined in §458-a, Subdivision 1, of
the RPTL for purposes of the veterans alternative exemption.
The term "Gold Star Parent," when referenced in this article,
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.
Pursuant to §458-a of the Real Property Tax Law, the Town
of Highland is authorized to adopt a local law establishing a partial
exemption from the town portion of real property taxes for Gold Star
Parents who fit within the definition of "qualified owner,”
and who own qualified residential real property within the Town of
Highland. It is the desire of the Town Board of the Town of Highland
to provide for such exemption on Town of Highland properties to reward
Gold Star Parents for their child's valued service to our country.
A.
"Gold
Star Parent" is hereby included within the definition of "qualified
owner" as provided in Subdivision 1(c) of §458-a of the Real
Property Tax Law, and property owned by a Gold Star Parent is hereby
included within the definition of "qualifying residential real property"
as provided in Subdivision 1(d) of §458-a of the Real Property
Tax Law, provided that such property shall be the primary residence
of the Gold Star Parent.
B.
The additional
exemption provided for in Subdivision 2(c) of §458-a of the Real
Property Tax Law shall not apply to real property owned by a Gold
Star Parent.
This exemption shall remain so long as it is authorized by the
State of New York and the County of Sullivan.
