[Adopted 4-21-2026 by L.L. No. 3-2026]
The Board finds that it is in the best interest of the Town of North Hempstead to adopt a local law to opt into certain amendments to § 458-d of the New York Real Property Tax Law in order to provide a partial exemption from property taxes imposed upon the primary residence of any member of the United States Armed Forces who, at any time during the calendar year immediately preceding the applicable taxable status date, served on active duty in a combat zone as defined pursuant to § 458-d of the New York Real Property Tax Law.
The primary residence of any member of the United States Armed Forces who served on active duty in a combat zone, as those terms are defined in New York Real Property Law § 458-d, shall receive a partial exemption from Town taxation on the taxable assessed value of their primary residence, in accord with and subject to the requirements set forth in the New York Real Property Law § 458-d.