[Adopted 1-28-1997 by L.L. No. 5-1997]
[Amended 1-29-2019 by L.L. No. 7-2019]
The Town of Huntington provides the alternative veterans exemption as authorized by § 458-a of the Real Property Tax Law, Laws of the State of New York. Said exemption grants a residential real property tax exemption to veterans who served in active military, naval or air service during a period of war, including reservists who participated in Operation Graphic Hand, or were the recipients of an armed forces expeditionary medal, navy expeditionary medal or marine expeditionary medal (as said expeditionary medals are defined in § 458-a of the Real Property Tax Law), their spouses and their unremarried surviving spouses.
[Amended 10-7-1997 by L.L. No. 22-1997; 10-24-2000 by L.L. No. 32-2000; 3-21-2006 by L.L. No. 8-2006; 1-9-2007 by L.L. No. 3-2007; 1-29-2019 by L.L. No. 7-2019]
A. 
The maximum exemption allowable to qualifying residential real property exempt from taxation under § 458-a of the New York State Real Property Tax Law to the extent of fifteen (15%) percent of the assessed value shall be increased from twenty-seven thousand ($27,000) dollars to fifty-four thousand ($54,000) dollars.
[Amended 3-21-2006 by L.L. No. 8-2006]
B. 
The maximum exemption allowable to veterans who served in a combat theater or combat zone of operations, as documented by the award of the United States Campaign Ribbon or Service Medal, under § 458-a of the New York Real Property Tax Law is hereby increased from eighteen thousand ($18,000) dollars to thirty-six thousand ($36,000) dollars.
[Amended 3-21-2006 by L.L. No. 8-2006]
C. 
The maximum exemption allowable, as an additional exemption available to a veteran who has received a compensation rating from a New York veterans organization or the United States Department of Defense because of a service-connected disability, calculated as the product of the assessed value multiplied by fifty (50%) percent of the veteran's disability rating under § 458-a of the New York Real Property Law, is hereby increased from ninety thousand ($90,000) dollars to one hundred eighty thousand ($180,000) dollars.
[Amended 3-21-2006 by L.L. No. 8-2006]
D. 
Pursuant to an amendment of Real Property Tax Law § 458-a, a "Gold Star Parent," defined as 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, is hereby eligible for the alternative veterans exemption set forth herein to the maximum extent permitted by state law.
[Added 10-24-2000 by L.L. No. 32-2000]
E. 
Pursuant to an amendment of Real Property Tax Law § 458-a, a veterans exemption that has been applied to a Huntington home sold by a veteran will be prorated and automatically applied to a home then purchased by said veteran within the Town of Huntington.
[Added 1-9-2007 by L.L. No. 3-2007]
F. 
Pursuant to an amendment of Real Property Tax Law, § 458-a, a veteran who served in the Reserve component of the United States Armed Forces and was on active duty under Executive Order 11519 signed March twenty-third, nineteen hundred seventy, 35 Federal Register 5003, dated March twenty-fourth, nineteen hundred seventy and later designated by the United States Department of Defense as Operation Graphic Hand, is eligible for the exemption provided by the applicable provision of Real Property Tax Law, § 458-a, if such member was discharged or released therefrom under honorable conditions, provided that such veteran meets all other qualifications of Real Property Tax Law § 458-a.
[Added 1-9-2007 by L.L. No. 3-2007[1]]
Pursuant to an amendment of Real Property Tax Law § 458, a veterans exemption that has been applied to a Huntington property sold by a veteran will be prorated and automatically applied to a property then purchased by said veteran within the Town of Huntington.
[1]
Editor's Note: This local law also repealed former § 178-22, Applicability, added 10-7-1997 by L.L. No. 22-1997.