[Adopted 1-27-1997 by L.L. No. 1-1997; amended in its entirety 2-25-2019 by L.L. No. 2-2019]
The New York State Legislature has adopted and the Governor
has signed into law Chapter 477 of the Laws of New York, 1996, entitled,
"An Act to amend the real property tax law in relation to the Alternative
Veteran's Exemption and to repeal certain provisions of the real property
tax law relating thereto."
The provision of the Real Property Tax Law § 458-a,
as amended, relative to the alternative veteran's exemption, shall
apply to City real property taxes levied by the City of Oswego.
A.
The City of Oswego hereby increases the maximum exemptions allowable
in paragraphs (a), (b) and (c) of Subdivision 2 of § 458-a
of the Real Property Tax Law to the increased maximum exemptions allowable
by Chapter 477 of the Laws of New York 1996, such that the increased
maximum exemptions shall be as follows:
(1)
The maximum exemption allowable in paragraph (a) of Subdivision 2
of § 458-a of the Real Property Tax Law for veterans, as
defined by paragraph (e) of Subdivision 1 of § 458-a of
the Real Property Tax law, shall be increased from $12,000 to $18,000.
(2)
The additional maximum exemption allowable in paragraph (b) of Subdivision
2 of § 458-a of the Real Property Tax Law for veterans who
served in a combat theater or combat zone of operations shall be increased
from $8,000 to $12,000.
(3)
The additional maximum exemption allowable in paragraph (c) of Subdivision
2 of § 458-a of the Real Property Tax Law for veterans with
a service-connected disability shall be increased from $40,000 to
$60,000.
B.
Such adjustments shall be made by the Assessor in the manner provided
in § 458-a, Subdivision 2, of the Real Property Tax Law,
and no new application need be filed by or on behalf of any owner
of any currently eligible property to qualify for the increased maximum
exemption.
C.
A "Gold Star parent," as defined in Real Property Tax Law § 458-a,
Subdivision 7, paragraph (a), shall be included in the definition
of "qualified owner," as provided in Real Property Tax Law § 458-a,
Subdivision 1, paragraph (c), and the property owned by a Gold Star
parent shall be included within the definition of "qualifying residential
real property" as set forth in Real Property Tax Law § 458-a,
Subdivision 1, paragraph (d), provided that such real property shall
be the primary residence of the Gold Star parent.
This article shall be applied to an assessment roll prepared
on the basis of a taxable status date occurring on or after March
1, 2020.
