This article shall hereafter be known and may
be cited as the "Alternative Veteran's Exemption Law of the Town of
Irondequoit."
The purpose of this article is to provide a
partial exemption from taxation imposed by the Town of Irondequoit
upon real property situated within the Town of Irondequoit owned by
veterans, pursuant to the authority vested in the Town by § 458-a
of the Real Property Tax Law of the State of New York, as amended
or changed.
[Amended 2-28-2006 by L.L. No. 1-2006]
A. Provisions of § 458-a of the Real Property
Tax Law of the State of New York, as amended or changed, through the
effective date of this article, together with any further acts of
the New York State Legislature amendatory thereof or supplemental
thereto which become law, shall apply to and govern the determination
of the exemption from taxation permitted by this article as if such
§ 458-a had been more particularly set forth herein and
as the same may be determined from time to time by Town Board resolution.
B. For purposes of this exemption, the maximum exemption
allowable under Subdivision 2, Paragraphs (a), (b) and (c), of § 458-a
of the Real Property Tax Law of the State of New York, as incorporated
hereby, will be $45,000, $30,000 and $150,000, respectively, as each
of the same may hereafter be amended pursuant to any further acts
of the New York State Legislature amendatory thereof or supplemental
thereto which become law and, when so amended, as authorized by resolution
of the Town Board.
[Amended 10-17-2023 by L.L. No. 10-2023]