[Adopted 10-27-2000 by L.L. No. 11-2000]
On August 23, 2000, the New York State Legislature amended the New York Real Property Tax Law by adding § 458-a(7), to make the alternative veterans tax exemption, which was enacted into law by Chapter 525 of the Laws of 1984, available for Gold Star Parents.
As used in this article, the following terms shall have the meanings indicated:
GOLD STAR PARENT
The parent of a child who died in the line of duty while serving the United States Armed Forces during a period of war.
In order to be eligible for this exemption, the real property must be the primary residence of the Gold Star Parent.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after the first day of January next succeeding the date on which this article shall become law.