[Adopted 3-26-1984 by L.L. No. 3-1984 (Ch. 182 of the 1975 Ogdensburg Municipal Code)]
The City of Ogdensburg has fully complied with all of the mandatory terms and provisions of New York State Real Property Tax Law § 458. However, since the City of Ogdensburg voluntarily changed its manner of assessment so as to implement full value assessment, the City Council of the City of Ogdensburg has been required to review the applicability of Real Property Tax Law § 458 to the newly completed assessment roll. On this review, it was determined that the remedial action authorized by Real Property Tax Law § 458, Subdivision 5(a), should be taken. It is for these reasons and pursuant to Real Property Tax Law § 458 that this article is being enacted.
The amount of the exemption granted to any qualifying veteran pursuant to Real Property Tax Law § 458 prior to the date of the enactment of this article be and the same is hereby increased. The increase granted in the allowable exemption shall be in the same proportion as the total assessed valuation of property heretofore eligible for a veteran's exemption has been increased by reason of the conversion to full value assessment.
The following terms and conditions shall be applied in the implementation of this article:
A. 
No application on behalf of any owner of property heretofore declared to be eligible for a veteran's exemption pursuant to Real Property Tax Law § 458 shall be required. The Assessor shall make the exemption adjustment based on previously allowed exemptions.
B. 
On adjustment of the allowable exemption, the Assessor shall make the appropriate entry upon the assessment roll opposite the description of such property and subtract the total amount of such adjusted exemption from the total amount assessed.
C. 
All other applicable provisions of Real Property Tax Law § 458 shall continue to be complied with by the Assessor.
[Added 1-28-1985 by L.L. No. 2-1985; amended 3-10-2008 by L.L. No. 1-2008]
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 the lesser of $12,000 or the product of $12,000 multiplied by the latest state equalization rate for the City of Ogdensburg.
B. 
In addition to the exemption provided by Subsection A of this section where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $20,000 or the product of $20,000 multiplied by the latest state equalization rate for the City of Ogdensburg.
C. 
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Department of Veterans Affairs because of a service-connected disability, qualifying residential real property shall be exempt from taxation property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $40,000 or the product of $40,000 multiplied by the latest state equalization rate for the City of Ogdensburg.
[Added 3-10-2008 by L.L. No. 2-2008[1]]
A. 
Pursuant to § 458-b of the Real Property Tax Law of the State of New York, qualifying residential real property owned by one or more persons qualifying as a Cold War veteran shall receive an exemption from taxation equal to 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 for the City of Ogdensburg, 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 Department of Veterans Affairs or from 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 City of Ogdensburg, whichever is less.
C. 
If a Cold War veteran receives the exemption under § 458 or § 458-a of the Real Property Tax Law, the Cold War veteran shall not be eligible to receive the exemption under this section.
[1]
Editor's Note: This local law also provided for the renumbering of former § 199-38.1 to § 199-38.2.
[Added 6-25-2007 by L.L. No. 2-2007]
A. 
A veteran who sells property located within the City which receives an exemption pursuant to § 458 of the Real Property Tax Law and/or § 199-38 of Chapter 199 of this Code and who purchases property within this City shall be allowed to transfer said exemption from the property sold to the property purchased.
B. 
The Assessor shall transfer and prorate, for the remainder of the fiscal year, the exemption which the veteran received on the property sold to the property purchased. The prorated exemption shall be based upon the date the veteran obtains title to the new property and shall be calculated by multiplying the tax rate or rates for each municipal corporation which levied taxes, or for which taxes were levied, on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the transfer of title.
C. 
Nothing in this section shall be construed to remove the requirement that any such veteran transferring an exemption pursuant to this section shall reapply for the exemption authorized on or before the following taxable status date, in the event such veteran wishes to receive the exemption in future fiscal years.