The Town Board of the Town of Woodbury hereby
elects, pursuant to § 458-b of the New York State Real Property
Tax Law, to authorize a real property tax exemption for Cold War Veterans.
As used in this article, the following terms
shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than
active duty for training (ADT).
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force or
Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty for a
period of more than 365 days in the United States Armed Forces, during
the time period from September 2, 1945 to December 26, 1991, was discharged
or released therefrom under honorable conditions and has been awarded
the Cold War Recognition Certificate as authorized under Public Law
105-85, the 1998 National Defense Authorization Act.
[Added 12-21-2017 by L.L.
No. 3-2017]
A. The exemption
provided by this article shall be applicable to the Town taxation.
B. If a Cold
War veteran receives the real property taxation exemption under Real
Property Tax Law § 458 or § 458-a, the Cold War
veteran shall not be eligible to receive the exemption under this
article.
[Added 12-21-2017 by L.L.
No. 3-2017]
The exemption provided by this article shall apply to qualified
owners of qualifying real property for as long as they remain qualifying
owners.
[Added 12-21-2017 by L.L.
No. 3-2017]
Application for exemption shall be made by the owner, or all
of the owners, of the property on a form prescribed by the state board.
The owner or owners shall file the completed form in the Town Assessor’s
office on or before the first appropriate taxable status date. An
owner of the property shall not be required to refile each year unless
the percentage of disability changes. An owner may refile if other
changes have occurred which affect qualification for an increased
or decreased amount of exemption. Any such application shall be refiled
on or before the first appropriate taxable status date. Any applicant
convicted of willfully making any false statement in the application
for such exemption shall be subject to the penalties prescribed in
the Penal Law.
[Added 12-21-2017 by L.L.
No. 3-2017]
The Town Board may, from time to time, by resolution, amend the maximum exemptions provided in §
277-19, provided such amended maximum exemption is consistent with Real Property Law § 458-b or successor statute.