As used in this article, the following terms shall have the meanings indicated:
GOLD STAR PARENTThe parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
LATEST STATE EQUALIZATION RATEThe latest final state equalization rate or special equalization rate established by the Commissioner pursuant to Article 12 of the Real Property Tax Law. 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 section, the Assessor is directed and authorized to recompute the alternative veterans exemption on the assessment roll by applying such special equalization rate instead of the latest 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 recomputed alternative veterans exemption certified by the Assessor on such roll.
PERIOD OF WARThe Spanish-American War; the Mexican border period; World War I; World War II; the hostilities, known as the "Korean War," which commenced June 27, 1950, and terminated on January 31, 1955; the hostilities, known as the "Vietnam War," which commenced February 28, 1961, and terminated on May 7, 1975; and the hostilities, known as the "Persian Gulf Conflict," which commenced August 2, 1990.
QUALIFIED OWNERA veteran or gold star parent, the spouse of a veteran or gold star parent, or the unremarried surviving spouse of a veteran gold star parent. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran or gold star parent is also the unremarried surviving spouse of a veteran or gold star parent, such person may also receive any exemption to which the deceased spouse was entitled.
QUALIFYING RESIDENTIAL REAL PROPERTYProperty owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not so used exclusively for residential purposes but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this article. Such property must be the primary residence of the veteran gold star parent or unremarried surviving spouse of the veteran or gold star parent, unless the veteran, gold star parent, or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization. In the event the veteran or gold star parent dies and there is no unremarried surviving spouse, "qualifying residential real property" shall mean the primary residence owned by a qualified owner prior to death, provided that the title to such property becomes vested in the dependent father or mother or dependent child or children under 21 years of age of a veteran or gold star parent by virtue of devise by or descent from the deceased qualified owner, provided that such property is the primary residence of one or all of the devisees.
SERVICE-CONNECTEDWith respect to 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 in the active military, naval or air service.
VETERANA person:
A. Who served in the active military, naval, or air service during a period of war, or who was a recipient of the armed forces expeditionary medal, navy expeditionary medal, marine corps expeditionary medal, or global war on terrorism expeditionary medal, and who was discharged or released therefrom under honorable conditions;
Who was employed by the War Shipping Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce, or as a civil servant employed by the United States Army Transport Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December 7, 1941, to August 15, 1945, aboard merchant vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service as such terms are defined under federal law (46 U.S.C. §§ 10301 and 10501) and further to include "near foreign" voyages between the United States and Canada, Mexico, or the West Indies via ocean routes, or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active duty and a discharge certificate, or an honorable service certificate/report of casualty, from the department of defense;
Who served as a United States civilian employed by the American field service and served overseas under United States Armies and United States Army groups in World War II during the period of armed conflict, December 7, 1941, through May 8, 1945, and who was discharged or released therefrom under honorable conditions;
Who served as a United States civilian flight crew and aviation ground support employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December 14, 1941, through August 14, 1945, and who was discharged or released therefrom under honorable conditions; or
Notwithstanding any other provision of law to the contrary, who are members of the reserve components of the Armed Forces of the United States who received an honorable discharge or release therefrom under honorable conditions, but are still members of the reserve components of the Armed Forces of the United States provided that such members meet all other qualifications under the provisions of this article.