Section 458-b of the Real Property Tax Law authorizes the Village
to adopt a local law granting a partial tax exemption for Cold War
veterans.
As used in this article, the following terms shall have the
meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty for a
period of more than 365 days in the United States Armed Forces, during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and has
been awarded the Cold War recognition certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
LATEST CLASS RATIO
The latest final class ratio established by the Commissioner
pursuant to Real Property Tax Law Article 12, Title 1, for use in
a special assessing unit as defined in Real Property Tax Law § 1801.
LATEST STATE EQUALIZATION RATE
The latest final state equalization rate or special equalization
rate established by the Commissioner pursuant to Real Property Tax
Law Article 12. 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 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 computed Cold War veterans
exemption certified by the Assessor on such roll.
QUALIFIED OWNER
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.
QUALIFIED RESIDENTIAL REAL PROPERTY
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 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 for up to five years.
SERVICE-CONNECTED
With respect to disability or death, means that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in line of duty on active military, naval
or air service.
The exemption provided by §
260-41 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 residential real 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Application for exemption shall be made by the owner, or all
of the owners, of the property on a form prescribed by the Commissioner
of Taxation and Finance. The owner or owners shall file the completed
form in the Assessor's office on or before the first appropriate
taxable status date. The owner or owners of the property shall be
required to refile each year. Applicants shall refile on or before
the appropriate taxable status date. Any applicant convicted of willfully
making any false statement in the application for such exemption shall
be subject to the penalties prescribed in the Penal Law.