[Adopted 2-6-2008 by Res. No. 4]
The New York State Legislature recently enacted
amendments to § 458-a of the Real Property Tax Law, authorizing
local legislation to make Gold Star Parents eligible for the veterans'
alternative exemption. The purpose of this legislation is to provide
a tax exemption to 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.
As used in this article, the following terms
shall have the meanings indicated:
A parent of a child who died in the line of duty while serving
in the United States Armed Forces during a period of war.
Has the same meaning as provided in Real Property Tax Law
§ 458-a(1)(c).
Has the same meaning as provided in Real Property Tax Law
§ 458-a(1)(d).
A Gold Star Parent shall be a qualified owner
of qualifying residential real property, provided that such property
shall be the primary residence of the Gold Star Parent.
This article shall take effect immediately and
shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after the first day of January next succeeding
the date on which this article shall have become a law.
