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:
GOLD STAR PARENT
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.
The amount of the exemption for a Gold Star Parent on his or her primary residence shall be equivalent to the maximum veterans exemption as defined in Articles
III and
IV of this chapter.
This exemption shall remain so long as it is authorized by the
State of New York and the County of Sullivan.