[Adopted 6-4-2001 by L.L.
No. 2-2001 (Ch. 19B, Art. VII, of the 1981 Code)]
This article shall be known and may be cited as the "Gold Star
Parents Tax Exemption."
A. This article is adopted in order to make Gold Star Parents eligible
for the alternative veterans exemption pursuant to Real Property Tax
Law § 458-a as amended by Chapter 326 of the Laws of 2000.
B. A Gold Star Parent (i.e., parent of a child who died in the line
of duty while serving in the United States Armed Forces during a period of war) owning qualifying
residential real property shall be eligible to the extent provided
by such § 458-a, provided that he/she uses such property
as his/her primary residence. Such qualifying residential real property
shall be entitled to the maximum exemption permitted in Erie County,
which is presently set forth in Local Law No. 3-1997, unless the maximum
exemption as provided by § 458-a shall be changed by a local
law adopted subsequent to this article.
This article is adopted pursuant to authority set forth in and
in accordance with Real Property Tax Law § 458-a, as amended
by Chapter 326 of the Laws of 2000.
All definitions, terms and conditions of Real Property Tax Law
§ 458-a are effective for this article.