[Adopted 2-17-2015 by L.L. No. 2-2015]
As authorized by Subdivision 7 of Real Property Tax Law § 458-a, the Town of Marbletown hereby includes a Gold Star Parent (i.e., a parent of a child who died in the line of duty while serving in the armed forces during a period of war) within the definition of qualified owner set forth in Real Property Tax Law § 458-a(1), and property owned by a Gold Star Parent within the definition of "qualifying residence" set forth in Real Property Tax Law § 458-a(1)(d), provided that such property is the primary residence of the Gold Star Parent. The additional exemption provided for in Real Property Tax Law § 458-a(2) shall not apply to real property owned by a Gold Star Parent.