[Added 5-6-1997 by L.L. No. 7-1997,
effective 5-9-1997]
[Amended 11-9-2006 by L.L. No. 27-2006, effective 11-20-2006]
Pursuant to Real Property Tax Law § 458-a,
as amended effective January 2, 2006, and any amendments thereto,
the Town Assessor is authorized to increase the maximum allowable
cap on the exemption applicable to the veteran to $54,000, $36,000,
and $180,000.
If the ratio between the exemption granted under
this article and the total assessed value of the real property for
which such exemption has been granted increases or decreases due only
to a change in the manner of assessing real property in the tax district
in which such property is located, the amount of the exemption heretofore
or hereafter granted shall be increased or decreased in such subsequent
year in the same proportion as the total assessed value has been increased
or decreased.
[Amended 10-7-1997 by L.L. No. 15-1997, effective 10-9-1997; 11-21-2000 by L.L. No. 14-2000, effective 11-17-2000; 11-9-2006 by L.L. No.
27-2006, effective 11-20-2006]
A.
Qualifying residential real property shall be exempt
from taxation to the extent of 15% of the assessed value of such property;
provided, however, that such exemption shall not exceed $54,000 or
the product of $54,000 multiplied by the latest state equalization
rate for the assessing unit or, in the case of a special assessing
unit, the latest class ratio, whichever is less.
B.
In addition to the exemption provided by Subsection A of this section, where the veterans served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed $36,000 or the product of $36,000 multiplied by the latest state equalization rate for the assessing unit, or in the case of a special assessing unit, the class ratio, whichever is less.
C.
In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veteran's Administration or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed $180,000 or the product of $180,000 multiplied by the latest state equalization rate for the assessing unit or, in the case of a special assessing unit, the latest class ratio, whichever is less. For purposes of this subsection, where a person who served in the active military, naval or air service during a period of war died in service of a service-connected disability, such person shall be deemed to have been assigned a compensation rating of 100%.
D.
Pursuant to Chapter 477 of the Laws of 1996, as amended
August 20, 1997, and any amendments thereto, shall apply to tax years
which begin after January 1, 1997.
E.
Pursuant to Chapter 326 of the Laws of 2000, as amended
August 23, 2000, a "Gold Star Parent" shall be included within the
definition of a qualified owner pursuant to Real Property Tax Law
§ 458-a for purposes of entitlement to an alternative veterans
exemption.
[Added 10-16-2007 by L.L. No. 21-2007, effective 10-22-2007; amended 3-23-2010 by L.L. No. 3-2010, effective 4-13-2010]
A.
Qualifying residential real property shall be exempt
from taxation to the extent of 15% of the assessed value of such property;
provided, however, that such exemption shall not exceed the product
of $54,000 multiplied by the latest state equalization rate for the
assessing unit or, in the case of a special assessing unit, the latest
class ratio, whichever is less.
B.
In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $180,000 multiplied by the latest state equalization rate for the assessing unit or, in the case of a special assessing unit, the class ratio, whichever is less.
C.
Pursuant to Chapter 655 of the Laws of 2007, and any
amendments thereto, the exemption for Cold War veterans shall take
effect July 1, 2010, and shall apply to the 2011 assessment rolls
prepared on the basis of taxable status dates occurring on or after
such date.
D.
Pursuant to Chapter 655 of the Laws of 2007 (Real
Property Tax Law § 458-b) and any amendments thereto, a
"Cold War veteran" shall be defined as a person, male or female, who
served on active duty for a period of more than 365 days in the United
States armed forces, during the time period from September 2, 1945,
to December 26, 1991, was discharged or released therefrom under honorable
conditions and has been awarded the Cold War recognition certificate
as authorized under Public Law 105-85, the 1998 National Defense Authorization
Act; and said Cold War veteran shall be included within the definition
of a qualified owner pursuant to Real Property Tax Law § 458
for purposes of entitlement to a veteran's exemption.
[Added 8-5-2021 by L.L. No. 16-2021, effective 8-17-2021]
Where a veteran, the spouse of the veteran or un-remarried surviving
spouse already receiving an exemption pursuant to RPTL § 458-a
sells the property receiving the exemption and purchases property
within the same county (Suffolk), the Assessor shall transfer and
prorate for the remainder of the fiscal year the exemption received.
The prorated exemption shall be based upon the date the veteran, the
spouse of the veteran or the un-remarried surviving spouse obtains
title to the new property and shall be calculated by multiplying the
tax rate or rates for each municipal corporation which levied taxes,
or for which taxes were levied, on the appropriate tax roll used for
the fiscal year or years remaining subsequent to the transfer of title.
Any such veteran, the spouse of the veteran or un-remarried surviving
spouse transferring an exemption pursuant to this subdivision shall
reapply for the exemption authorized pursuant to this section on or
before the following taxable status date, in the event such veteran,
spouse of the veteran or un-remarried surviving spouse wishes to receive
the exemption in future fiscal years. This section shall apply retroactively
to the 2019 assessment roll and all years following that year and
upon appropriate certified copies hereof being filed with the Secretary
of State of the State of New York.
[Amended 10-7-1997 by L.L. No. 15-1997, effective 10-9-1997]
The invalidity of any article, section, paragraph,
sentence, clause, word or provision of this article shall not invalidate
any other article, section, paragraph, clause, word or provision thereof.
[Amended 10-7-1997 by L.L. No. 15-1997, effective 10-9-1997; 11-9-2006 by L.L. No. 27-2006, effective 11-20-2006]
This article shall be effective for the 2006
Assessment Roll and upon the appropriate certified copies hereof being
filed with the Secretary of State of the State of New York.
