[Adopted 2-10-1997 by L.L. No. 1-1997[1]]
[1]
Editor's Note: Section 4 of this article provided that it shall apply to assessment rolls based on the taxable status date of March 1, 1997, and later.
The purpose of this article is to adopt a local law as authorized by § 458-a, Subdivision 2(d)(ii), of the Real Property Tax Law increasing the veterans alternative exemption to the maximum allowable by law.
Real Property Tax Law § 458-a, Subdivision 2(d)(ii), authorizes a Town by local law to increase the maximum exemptions allowable under paragraph (a), (b) and (c) of Subdivision 2 of § 458-a.
The veterans alternative exemption pursuant to § 458-a, Subdivisions (2)(a), (b) and (c), of the Real Property Tax Law are hereby increased to the maximum amount of $18,000, $12,000 and $60,000, respectively.
[Added 2-26-2001 by L.L. No. 4-2001]
A. 
The purpose of this section is to extend the alternate veterans' exemptions to Gold Star Parents.
B. 
The definition of "qualified owner" under Real Property Tax Law § 458 (a)(1)(c) shall include "Gold Star Parent" within the definition of § 458(a)(1)(c). "Gold Star Parents" are defined as a parent or parents whose child or children were killed in the Line of duty during wartime.