[Adopted 5-16-2018 by L.L. No. 3-2018]
Pursuant to § 458-a of the Real Property Tax Law, a Gold Star Parent is defined as 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. Section 458-a of the Real Property Tax Law permits a Village to adopt a local law to include a Gold Star Parent within the definition of a qualified owner to therefore be eligible for the alternative veterans exemption. The Village of Montebello wishes to adopt such local law.
For the purposes of eligibility for an alternative veterans exemption authorized by § 458-a of the Real Property Tax Law, a Gold Star Parent, as defined by § 458-a of the Real Property Tax Law, is included within the definition of "qualified owner" and to include property owned by a Gold Star Parent within the definition of "qualifying residential property," provided that such property shall be the primary residence of the Gold Star Parent.
This article shall take effect immediately and shall apply to taxable status dates occurring on or after January 2, 2018.