[Adopted 11-23-1998 by L.L. No. 4-1998]
[Amended 5-14-2007 by L.L. No. 5-2007]
The purpose of this article is to increase the maximum veterans exemption allowable pursuant to § 458-a of the Real Property Tax Law of the State of New York to the maximum levels provided by state law, as follows:
A. 
Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $36,000 for the basic war veteran.
B. 
In addition to the exemption provided by Subsection A, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $24,000.
C. 
In addition to the exemptions provided by Subsections A and B, where the veteran received a compensation rating from the United States Veterans Administration because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed $120,000.
[Added 11-26-2001 by L.L. No. 4-2001]
A. 
The Board of Trustees of the Village of Skaneateles hereby enacts this section to provide for a gold star parent to receive a partial veterans alternative property tax exemption within the definition of "qualified owner," to include property owned by a gold star parent within the definition of "qualifying residential real property" under the "alternative veterans exemption," as those terms are defined by New York State Real Property Tax Law § 458-a, provided that such property shall be the primary residence of the gold star parent. "Gold star parent" shall mean the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
B. 
Chapter 326 of the Laws of 2000 amends the New York State Real Property Tax Law § 458-a to add a new Subdivision 7 and authorizes the Village to adopt a gold star parent exemption.
C. 
This section shall take effect immediately upon its filing with the Secretary of State, to be applied to any assessment roll prepared on the basis of the Village of Skaneateles taxable status date occurring on or after January 1, 2002.