The purpose of this article is to offer a parent of a child
who died in the line of duty while serving in the United States Armed
Forces during a period of war a partial exemption from real property
taxes pursuant to New York State Real Property Tax Law § 458-a.
This article shall apply to applications made for the tax year
2001 and subsequent years with respect to the tax year 2001. The provisions
hereof shall apply to any such application made prior to the adoption
of this article if submitted prior to taxable status date (March 2001).