The purpose of this article is to provide for a real property tax exemption from Cayuga County real property taxes for Cold War veterans, pursuant to New York Real Property Tax Law § 458-b.
[Adopted 4-25-2023 by L.L. No. 3-2023]
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; or
Has a qualifying condition, as defined in § 350[1] of the Executive Law, and has received a discharge other than bad conduct or dishonorable from such service; or
Is a discharged LGBT veteran, as defined in § 350 of the Executive Law, and has received a discharge other than bad conduct or dishonorable from such service.
The latest final class ratio established by the Commissioner of Revenue and Taxation 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 New York State Real Property Tax Law.
The latest final state equalization rate or special equalization rate established by the Commissioner of Revenue and Taxation 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 article, 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.
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.
[1]
Editor's Note: Executive Law § 350 was repealed by L. 2022, c. 56. See now Veterans' Services § 1.
As authorized by Real Property Tax Law § 458-b, the County of Cayuga is hereby opting into the Cold War veterans' partial real property tax exemption to the extent of 15% of the first $60,000 of assessed value on qualified residential real property.
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 $9,000 or the product of $9,000 multiplied by the latest state equalization rate of the assessing unit, whichever is less.
B.
In addition to the exemption provided in Subsection A of this section, where the Cold War veteran received a compensation rating from United States 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 $30,000, or the product of $30,000 multiplied by the latest state equalization rate for the assessing unit, whichever is less.
As authorized by Real Property Tax Law § 458-b, the County of Cayuga opts to remove the ten-year limit on the Cold War veterans' partial real property tax exemption.
A.
The exemption from taxation provided by this article shall be applicable to County of Cayuga ad valorem taxes but shall not be applicable to taxes levied for or relevied for school purposes.
B.
If the Cold War Veteran received the exemption pursuant to § 458 of the Real Property Tax Law 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.
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 subject to the terms and conditions set forth in Real Property Tax Law § 458-b. 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 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.
It is the intent of the Legislature that in the event that any clause, sentence, paragraph, section or part of this article shall be adjudged by any court of competent jurisdiction to be invalid, such judgment, decree or order shall not affect, impair, effect or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section or part thereof directly involved in the controversy in which such judgment, decree or order shall have been rendered and that the remainder of this article shall not be affected thereby and shall remain in full force and effect.
This article shall take effect upon filing with the New York State Secretary of State.