The Town Board of the Town of Cochecton, pursuant to Subdivision
7 of § 458-a of the New York State Real Property Tax Law
(RPTL), authorizes a partial exemption from 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 § 458-1(1) of the RTPL for purposes of the veterans'
alternative exemption.
The term "Gold Star Parent," when referenced in this article,
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.
Pursuant to § 458-a of the Real Property Tax Law,
the Town of Cochecton 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 "qualified owner"
who own qualified residential real property within the Town of Cochecton.
It is the desire of the Town Board of the Town of Cochecton to provide
for such exemption on Town of Cochecton 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/her primary residence shall be equivalent to the maximum veteran's exemption as defined in Article
VI of this chapter.
This exemption shall remain so long as it is authorized by the
State of New York and the County of Sullivan.