[Adopted 10-16-2017 by L.L. No. 9-2017[1]]
[1]
Editor’s Note: This local law superseded former Art.
VIA, Cold War Veterans Exemption, adopted 3-31-2008 by L.L. No. 1-2008.
The purpose of this article is to make provision for a Cold
War veterans exemption from Town of West Seneca real property taxes
and to make such exemption available and applicable on the first taxable
status date occurring after the effective date of this article.
A.
The New York State Legislature amended the New York State Real Property
Tax law to authorize the Town of West Seneca and other jurisdictions
to enact a real property tax exemption for Cold War veterans under
Real Property Tax Law § 458-b.
B.
The state legislation was intended to provide Cold War Veterans with
a real property tax exemption similar to tax exemptions given to other
wartime veterans.
C.
The Town of West Seneca desires to extend similar tax exemptions
to Cold War veterans by this article.
As used in this article, the following terms shall have the
meanings indicated:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
A person, male or female, who served on active duty in the
United States Armed Forces during the time period from September 2,
1945, to December 26, 1991, and was discharged or released therefrom
under honorable conditions.
The latest final class ratio established by the Commissioner
pursuant to Title 1 of Article 12 of Chapter 50-a of the Real Property
Tax Law for use in a special assessing unit as defined in § 1801
of the Real Property Tax Law.
The latest final state equalization rate or special equalization
rate established by the Commissioner pursuant to Article 12 of Chapter
50-a of the Real Property Tax Law. The Commissioner shall establish
a special equalization rate if it finds that there has been a material
change in the level of assessment since the establishment of the latest
state equalization rate, but in no event shall such special equalization
rate exceed 100. In the event that the state equalization rate exceeds
100, then the state equalization rate shall be 100 for the purposes
of this article. Where a special equalization rate is established
for purposes of this article, the Assessor is directed and authorized
to recompute the Cold War veterans exemption on the assessment roll
by applying such special equalization rate instead of the latest state
equalization rate applied in the previous year and to make the appropriate
corrections on the assessment roll, notwithstanding the fact that
such Assessor may receive the special equalization rate after the
completion, verification and filing of such final assessment roll.
In the event that the Assessor does not have custody of the roll when
such recomputation is accomplished, the Assessor shall certify such
recomputation to the local officers having custody and control of
such roll, and such local officers are hereby directed and authorized
to enter the recomputed Cold War veterans exemption certified by the
Assessor on such roll.
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation, and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this article.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran, unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization.
Means, with respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated in the line of duty on active military, naval
or air service.
A.
As authorized by Real Property Tax Law § 458-b, the Town
of West Seneca is hereby opting into the Cold War veterans partial
real property tax exemption to the extent of 10% of the assessed value
of such property; provided however, that such exemption shall not
exceed $8,000 or the product of $8,000 multiplied by the latest state
equalization rate of the assessing unit, or, in the case of a special
assessing unit, the latest class ratio, whichever is less.
B.
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States Department of Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $40,000 or the product of $40,000 multiplied by the latest state equalization rate for the assessing unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
A.
The exemption from taxation provided by this article shall be applicable
to Town of West Seneca ad valorem taxes, but shall not be applicable
to taxes levied for school purposes.
B.
The exemption provided by § 109-19.4 of this article shall be granted for a period of 10 years. The commencement of such ten-year period shall be governed pursuant to this section. Where a qualified owner owns qualifying residential real property on the effective date of this article, such ten-year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this article. Where a qualified owner does not own qualifying residential real property on the effective date of this article, such ten-year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least 60 days after the date of purchase of qualifying residential real property; provided, however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within 60 days after the date of purchase of a residential property, such ten-year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such ten-year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this article for the unexpired portion of the ten-year exemption period.
C.
Application for exemption shall be made by the owner, or all of the
owners, of the property on a form prescribed by the state subject
to the terms and conditions set forth in Real Property Tax Law § 458-b.
