The purpose of this article is to increase, expand and prorate the veterans' tax exemption.
[Adopted 12-10-1996 by L.L. No. 15-1996; amended in its entirety 6-24-2025 by L.L. No. 7-2025]
A.
The maximum tax exemption provided under New York State Real Property Law § 458-a, Subdivision 2(a), (b) and (c), for the alternative veterans' exemption is increased to the maximum provided therein, which shall be $75,000, $125,000 and $250,000, respectively. Veterans qualifying for such tax exemption shall be exempt from taxation by the Town of Clarkstown to such maximum as permitted by § 458-a, Subdivision 2(d)(ii).
B.
It is the intent of the Town Board of the Town of Clarkstown for eligibility for the veterans tax exemption to include veterans as defined in New York State Real Property Tax Law (RPTL) § 458-a(1)(e) and to accept the option to extend it to those who served in the Reserve component of the United States Armed Forces that were deemed on active duty under Executive Order 11519, signed March 23, 1970, 35 Federal Register 5003, dated March 24, 1970 and later designated by the United States Department of Defense as Operation Graphic Hand, provided that such veteran meets all other qualifications set forth under NYS RPTL § 458-a as allowed in RPTL § 458-a(10).
C.
Where a veteran, the spouse of a veteran, or unremarried surviving spouse already receiving an exemption pursuant to Section 458-a(8) of New York State Real Property Tax Law (RPTL) sells the property receiving the exemption and purchases property within the same county, the assessor shall transfer and prorate, for the remainder of the fiscal year, the exemption which the veteran, the spouse of the veteran or unremarried surviving spouse received. The prorated exemption shall be based upon the date the veteran, the spouse of the veteran or unremarried surviving spouse 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. Nothing in this section shall be construed to remove the requirement that any such veteran, the spouse of the veteran or unremarried surviving spouse transferring an exemption pursuant to Subdivision 8 of § 458-a of the NYS RPTL shall reapply for the exemption authorized pursuant to § 458-a of the NYS RPTL on or before the following taxable status date in the event such veteran, the spouse of the veteran or unremarried surviving spouse wishes to receive the exemption in future fiscal years.