[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:
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 equalization rate established by the State
Board of Real Property Services pursuant to Article 12 of the Real
Property Tax Law.
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 spouse is absent from the property
due to medical reasons or institutionalization.
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.
