The purpose of this article is to grant Cold War veterans with
a partial real property tax exemption, pursuant to § 458-b
of the RPTL.
As used in this article, the following terms shall have the
meanings indicated:
ACTIVE DUTY
As defined in Subdivision 1(c) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
ARMED FORCES
As defined in Subdivision 1(b) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
COLD WAR VETERAN
As defined in Subdivision 1(a) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
LATEST CLASS RATIO
As defined in Subdivision 1(h) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
LATEST STATE EQUALIZATION RATE
As defined in Subdivision 1(g) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
QUALIFIED OWNER
As defined in Subdivision 1(e) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
QUALIFIED RESIDENTIAL REAL PROPERTY
As defined in Subdivision 1(f) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
RPTL
The Real Property Tax Law of the State of New York, as such
law is amended from time to time.
SERVICE-CONNECTED
As defined in Subdivision 1(d) of § 458-b of the
RPTL, as such definition is amended from time to time in the RPTL
with regard to Cold War veterans exemptions.
VILLAGE
The Incorporated Village of Great Neck.
The provisions in this article shall also apply to any real
property held in trust solely for the benefit of a person or persons
who would otherwise be eligible for a real property tax exemption,
pursuant to this article, were such person or persons the owner or
owners of such real property.
The exemption provided by Subsection
A of §
500-31.6 of this article shall be effective for as long as the original qualified owner of qualified residential real property remains a qualified owner thereof.
Application for the exemption set forth in this article shall
be made by the qualified owner(s) of the qualified residential real
property on such form(s) and with such supporting documentation of
honorable discharge as prescribed by the New York State Board of Real
Property Tax Services. The applicant(s) shall file the completed form(s)
and supporting documentation with the Village on or before the first
appropriate taxable status date. The qualified owner(s) of the qualified
residential real property shall be required to refile at such times
and under such circumstances as may be set forth in § 458-b(3)
of the New York State Real Property Tax Law.
Any applicant convicted of willfully making any false statement
in the application for exemption pursuant to this article shall be
subject to the penalties prescribed in the New York State Penal Law.