[Adopted 12-11-1996 by L.L. No. 3-1996; amended in its entirety 12-28-1998 by L.L. No. 2-1998]
[Amended 2-22-2006 by L.L. No. 1-2006]
A.
The Town Board of the Town of Berne has previously found and determined
that the sacrifices and services provided by veterans in protecting
this country should be acknowledged by providing certain tax exemptions.
B.
By Chapter 256 of the Laws of New York for 2005, the New York State
Legislature amended § 458-a of the Real Property Tax Law
authorizing the adoption of a local law to increase the maximum tax
exemptions for veterans.
C.
The purpose of this article is to amend Local Law No. 1 for 1995
as amended by Local Law No. 3 for 1996 and Local Law No. 2 for 1998
to adopt the maximum tax exemptions for veterans as authorized by
Chapter 256 of the Laws of New York for 2005.
[Amended 2-22-2006 by L.L. No. 1-2006]
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 $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 latest
class ratio, whichever is less.
[Amended 2-22-2006 by L.L. No. 1-2006]
In addition to the exemption provided by § 175-13 of this article, where the veteran served in a combat theater or combat zone of operation, 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 $24,000 or the product of $24,000 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.
[Amended 2-22-2006 by L.L. No. 1-2006]
In addition to the exemptions provided by §§ 175-13 and 175-14 of this article, 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 $120,000 or the product of $120,000 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 the purposes of this article, 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%.
[Amended 2-22-2006 by L.L. No. 1-2006]
This article shall take effect March 1, 2006, and shall apply
to assessment rolls prepared on the basis of a taxable status date
occurring on and after such date.
[Added 12-6-2000 by L.L. No. 4-2000]
A.
Legislative intent and purpose.
(1)
The Town Board of the Town of Berne finds and determines
that the sacrifices made by Gold Star Parents should be acknowledged
by entitling them to the same alternative veterans real property tax
exemptions accorded to veterans, spouses of veterans and unremarried
surviving spouses of veterans, up to a maximum of 25%. By Chapter
326 of the Laws of New York for 2000, the New York State Legislature
amended § 458-a the Real Property Tax Law by adding a new
Subdivision 7 authorizing the adoption of a local law to grant alternative
veterans real property tax exemptions to Gold Star Parents.
(2)
The purpose of this section is to amend Local Law
No. 3 for 1996, as amended by Local Law No. 2 for 1998, to entitle
Gold Star Parents to the alternative veterans real property tax exemptions
as authorized by Chapter 326 of the Laws of 2000.
B.
Gold Star Parent definition and eligibility. For purposes
of extending alternative veterans real property tax exemptions to
Gold Star Parents as authorized by Chapter 326 of the Laws of New
York for 2000, in § 458-a of the Real Property Tax Law,
a Gold Star Parent shall be defined as the parent of a child who died
in the line of duty while serving in the United States armed forces
during a period of war. A Gold Star Parent shall be deemed to be eligible
for the exemption for qualifying residential real property under and
in accordance with the definitions and procedures set forth in Local
Law No. 3 for 1996 as amended by Local Law No. 2 for 1998.
C.
Effective date. This section shall take effect January
1, 2001, and shall apply to assessment rolls prepared on the basis
of a taxable status date occurring on or after such date.
