[Adopted 2-16-2016 by L.L. No. 2-2016]
This article shall authorize the provisions of Real Property
Tax Law § 458-a7, 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 Village 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-a1
of the RPTL, for purposes of the veterans alternative exemption.
The Village of Woodridge Board of Trustees hereby authorizes
the provisions of RPTL § 458-a7 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 Subdivision 1(c) 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 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.
C.
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.
