[Adopted 5-14-2018 by L.L. No. 1-2018]
The Town of DeWitt duly adopted legislation implementing the
Cold War Veterans exemption pursuant to New York State Real Property
Tax Law § 458-b on October 26, 2009. New York State Real
Property Tax Law § 458-b establishes a partial property
tax exemption for qualified owners of qualified real property within
the Town of DeWitt. This Cold War Veterans exemption, as originally
adopted, incorporated a ten-year sunset provision which would terminate
the exemption after 10 years unless the Town adopted a local law on
or before October 25, 2019, eliminating the sunset provision.
Pursuant to the authority granted the Town under New York State
Real Property Tax Law § 458-b.2(c)(iii), the Town of DeWitt
hereby authorizes and continues the use of the Cold War Veterans exemption
established by New York State Real Property Tax Law § 458-b
by qualified owners of qualified real property in the Town of DeWitt
for as long as they remain qualified owners, without regard to the
ten-year sunset provision established in New York State Real Property
Tax Law § 458-b.2(c)(iii).
The legislation adopted by the Town of DeWitt on October 26,
2009, which authorized the Cold War Veterans exemption shall remain
in full force and effect except as amended herein.
