[Adopted 4-14-1997 by L.L. No. 1-1997]
The Town Board of the Town of West Seneca finds that recent changes to § 458-a of the Real Property Tax Law of the State of New York would have the effect of reducing property tax exemptions for veterans in the Town of West Seneca and wishes to increase the amount of exemptions allowable to such veterans.
The home value cap for veteran exemptions, as provided for in § 458-a of the Real Property Tax Law, is hereby increased from $80,000 to $120,000.
The maximum exemptions allowable under Subdivision 2 of § 458-a of the Real Property Tax Law for the following classes of veterans is hereby increased as follows:
A. 
For war veterans (§ 458-a, Subdivision 2[a]): $18,000.
B. 
For combat veterans (§ 458-a, Subdivision 2[b]): $12,000.
C. 
For disabled veterans (§ 458-a, Subdivision 2[c]): $60,000.
[Added 3-12-2001 by L.L. No. 1-2001]
A Gold Star Parent shall be included within the definition of "qualified owner" as provided in § 458-a(1)(c) of the Real Property Tax Law. Property owned by a Gold Star Parent shall be included within the definition of "qualifying residential real property" as provided in § 458-a(1)(d), provided that such property shall be the primary residence of the Gold Star Parent.
This article shall take effect immediately upon its filing with the Secretary of State.