[Adopted 7-1-1997 by L.L. No. 1-1997]
Chapter 477 of the Laws of 1996, effective January
1, 1997, allows local governments to liberalize one of the eligibility
requirements of the alternative veteran's exemption (Real Property
Tax Law § 458-a) to increase the availability of exemption
for homes.
All prior local laws, ordinances, and resolutions,
granting a veteran's exemption pursuant to Real Property Tax Law § 458-a,
be, and they hereby are, repealed, and the provisions thereof are
hereby reenacted as set forth in the succeeding sections herein, and
as amended herein.
Real property owned by one or more persons who
qualify as veterans pursuant to New York State Real Property Tax Law
§ 458-a(1)(e) shall have an exemption from taxation by the
Town of Marbletown to the maximum extent allowed by the provisions
of § 458-a, which is hereby adopted by the Town of Marbletown
by reference as fully as if set forth in this article.
The Town of Marbletown hereby increases the
maximum exemption allowable in Real Property Tax Law § 458-a(2)(d)(ii)
as allowable in Section (a) (b) (c) of said subdivision to $18,000,
$12,000 and $60,000, respectively.
This article shall apply to all veteran's exemption
applications made and effective for taxable status date in 1998.
Any person who makes any willful, false statement
in the application for exemption, pursuant to this article and Real
Property Tax Law, and who is convicted of having made such false statement,
shall be punished as set forth in Real Property Tax Law and any and
all amendments and successors thereto, which are hereby incorporated
by reference, as fully as if set forth herein.
Any additions, deletions, or amendments to Real
Property Tax Law § 458-a enacted after the date this article
is adopted shall be incorporated by reference herein without the necessity
of any amendment to this article.
