A Gold Star Parent, as defined in § 458-a(7)(a)
of the Real Property Tax Law, shall be included in the definition
of qualified owners in § 458-a(1)(c) of the Real Property
Tax Law, for the purposes of eligibility for the veterans alternative
exemption with regard to taxes levied by the Town of Union.
Property owned by a Gold Star Parent shall be
included within the definition of "qualifying residential real property"
in § 458-a(1)(d) of the Real Property Tax Law, provided
that such property shall be the primary residence of the Gold Star
Parent for the purposes of eligibility for the veteran's alternative
exemption with regard to taxes levied by the Town of Union.