[Adopted 12-1-2015 by L.L. No. 8-2015]
The Town Board of the Town of Thompson, 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 Real
Property Tax Law for purposes of the veterans alternative exemption.
As used in this article, the following terms shall have the
meanings indicated:
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 Thompson 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 a qualified owner,
who own qualified residential real property within the Town of Thompson.
It is the desire of the Town Board of the Town of Thompson to provide
for such exemption on Town of Thompson 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 Paragraph (c) of Subdivision 1 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 Paragraph (d) of Subdivision 1 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 Paragraph (c) of Subdivision
2 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.
