[Adopted 4-17-2001 by L.L. No. 4-2001]
The purpose of this local law is to offer Gold
Star Parents, whose sons or daughters were killed while serving in
the United States Military during wartime, a partial exemption from
real property taxes.
As used in this article, the following terms
shall have the meanings indicated:
Pursuant to the Real Property Tax Law of the State of New
York as contained in § 458-a, Subdivision 7(a), 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.
A Gold Star Parent shall be included within the definition
of qualified owner as provided in the Real Property Tax Law of the
State of New York, § 458-a, Subdivision 1(c).
Property owned by a Gold Star Parent shall be included within
the definition of "qualified residential real property" as provided
in the Real Property Tax Law of the State of New York, § 458-a,
Subdivision 1(d) provided that the property is the primary residence
of the Gold Star Parent.
The additional exemption provided for in the
Real Property Tax Law of the State of New York, § 458-a,
Subdivision 2(c), shall not apply to property owned by a Gold Star
Parent.
The provisions of this article shall apply to
applications made prior to the taxable status date of March 1, 2002
for the year 2002 (fiscal year June 1, 2002 through May 31, 2003)
and subsequent tax status dates and years.
