[Adopted 11-17-2008 by L.L. No. 2-2008 (Ch. 40, Art. VI, of the 1966 Codification)]
The purpose of this article is to make provision for a Cold War veterans exemption from Erie County real property taxes and to make such exemption first available and applicable to Erie County real property taxes levied for the 2010 tax year.
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 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.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the State Board of Real Property Services pursuant to Article 12 of the Real Property Tax Law.
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 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 spouse is absent from the property due to medical reasons or institutionalization.
SERVICE-CONNECTED
As it relates to a disability or death, 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.
A. 
Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $12,000 or the product of $12,000 multiplied by the latest state equalization rate of the assessing unit, 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 Veterans Affairs or 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, whichever is less.
A. 
The exemption from taxation provided by this article shall not be applicable to real property taxes levied or relevied for school purposes.
B. 
If the Cold War veteran receives the eligible funds veterans exemption pursuant to § 458 of the Real Property Tax Law or the alternative veterans exemption pursuant to § 458-a of the Real Property Tax Law, the Cold War veteran shall not be eligible to receive the exemption provided by this article.
C. 
The exemption provided by Subsection A of § 320-34 of this article shall continue indefinitely and shall not expire so long as the real property to which it applies continues to meet the definition of "qualified residential real property," as that term is defined in § 320-33 of this article. Property ceasing to meet the definition of "qualified residential real property" will lose the exemption provided by Subsection A of § 320-34 of this article beginning with the next assessment roll that is prepared after the property no longer meets the definition of "qualified residential real property."
[Amended 2-5-2018 by L.L. No. 1-2018]
D. 
Application for the exemption shall be made by the owners, or all of the owners, of the property on a form prescribed by the State Board of Real Property Services. The owner or owners shall file the completed form in the assessor's office on or before the first appropriate taxable status date. The exemption shall continue in full force and effect for all appropriate subsequent tax years and the owner or owners of the property shall not be required to refile each year. Applicants shall be required to refile on or before the appropriate taxable status date if the percentage of disability percentage increases or decreases or may refile if other changes have occurred which affect qualification for an increased or decreased amount of exemption. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to penalties prescribed in the Penal Law.
If any clause, sentence, paragraph, subdivision, section or part of this article or the application thereof to any person, individual, corporation, firm, partnership, entity or circumstance shall be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section or part of this law or in its application to the person, individual, corporation, firm, partnership, entity or circumstances directly involved in the controversy in which such order or judgment shall be rendered.
This article shall take effect on December 1, 2008.