[Adopted 2-2-1999 by L.L. No. 3-1999]
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]