[Adopted 2-24-2022 by L.L. No. 2-2022]
The purpose of this article is to implement legislation as allowed
by and pursuant to New York State Real Property Tax Law (RPTL) § 458-b,
Subdivision 2, to allow the Village of Webster to partially exempt
from taxation real property owned by a qualified owner of such property
as defined by RPTL § 458-b.
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 for a
period of more that 365 days 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 class ratio established by the State Board
pursuant to Title 1 of Article 12 of the Real Property Tax Law for
use in a special assessing unit as defined in § 1801 of
the Real Property Tax Law.
The latest final state equalization rate or special equalization
rate established by the State Board pursuant to Article 12 of the
Real Property Tax Law. The State Board 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
exemption. Where a special equalization rate is established for purposes
of this exemption, the Assessor is directed and authorized to recompute
the Cold War 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 Cold War veterans
exemption certified by the Assessor on such roll.
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 surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.
A.
The Village
of Webster shall exempt from taxation qualifying real property to
the extent of 10% of the value of such property, except that such
exemption shall not exceed the product of $8,000 multiplied by the
latest state equalization rate for the Village.
B.
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran has 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 the product of $40,000 multiplied by the latest state equalization rate for the Village.
C.
The exemption
authorized by this section shall apply to qualifying owners of qualifying
real property for as long as they remain qualifying owners, without
regard to any time limit extension.
A.
The exemption
from taxation for Cold War veterans shall be applicable to Village
taxation.
B.
If the
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 article.
C.
This article
applies to any real property held in trust solely for the benefit
of a person or persons who would otherwise be eligible for the exemption,
pursuant to the Real Property Tax Law, were such person or persons
the owner or owners of such real property.
Application for the exemption shall be made by the owner, or
all of the owners, of the property in a form prescribed by the State
Board of Real Property Services. The owner or owners shall file the
completed form in the Town of Webster 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 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.
This article shall apply to assessment rolls prepared on or
after the next taxable status date, which is March 1, 2022.
This article shall take effect immediately upon filing with
the New York State Secretary of State.
