[1]
Editor's Note: This local law provided that
it shall take effect 6-1-2008 and shall apply to assessment roles
based on taxable status dates occurring on or after such date.
The purpose of this article is to grant war
veterans who meet the requirements set forth in § 458 of
the New York State Real Property Tax Law with a real property tax
exemption.
As used in this article:
The Spanish-American war; the Mexican border period; World
War I; World War II; the hostilities, known as the Korean war, which
commenced June 27, 1950 and terminated on January 31, 1955; the hostilities,
known as the Vietnam War, which commenced February 28, 1961 and terminated
on May 7, 1975; and the hostilities, known as the Persian Gulf conflict,
which commenced August 2, 1990.
With respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in line of duty in the active military, naval
or air service.
A veteran, the spouse of a veteran or the unremarried surviving
spouse of a veteran. Where property is owned by more than one qualified
owner, the exemption to which each is entitled may be combined. Where
a veteran is also the unremarried surviving spouse of a veteran, such
person may also receive any exemption to which the deceased spouse
was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event any
portion of such property is not so used exclusively for residential
purposes but is used for other purposes, such portion shall be subject
to taxation and the remaining portion only shall be entitled to the
exemption provided by this section. Such property must be the primary
residence of the veteran or unremarried surviving spouse of the veteran,
unless the veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization. In the
event the veteran dies and there is no unremarried surviving spouse,
"qualifying residential real property" shall mean the primary residence
owned by a qualified owner prior to death, provided that the title
to the property becomes vested in the dependent father or mother or
dependent child or children under 21 years of age of a veteran by
virtue of devise by or descent from the deceased qualified owner,
provided that the property is the primary residence of one or all
of the devisees.
A person:
Who served in the active military, naval, or
air service during a period of war, or who was a recipient of the
Armed Forces Expeditionary Medal, Navy Expeditionary Medal, Marine
Corps Expeditionary Medal, or Global War on Terrorism Expeditionary
Medal, and who was discharged or released therefrom under honorable
conditions;
Who was employed by the War Shipping Administration
or Office of Defense Transportation or their agents as a merchant
seaman documented by the United States Coast Guard or Department of
Commerce, or as a civil servant employed by the United States Army
Transport Service (later redesignated as the United States Army Transportation
Corps, Water Division) or the Naval Transportation Service; and who
served satisfactorily as a crew member during the period of armed
conflict, December 7, 1941, to August 15, 1945, aboard merchant vessels
in oceangoing, i.e., foreign, intercoastal, or coastwise service as
such terms are defined under federal law (46 U.S.C.A. 10301 and 10501)
and further to include "near foreign" voyages between the United States
and Canada, Mexico, or the West Indies via ocean routes, or public
vessels in oceangoing service or foreign waters and who has received
a Certificate of Release or Discharge from Active Duty and a discharge
certificate, or an Honorable Service Certificate/Report of Casualty,
from the department of defense;
Who served as a United States civilian employed
by the American Field Service and served overseas under United States
Armies and United States Army Groups in World War II during the period
of armed conflict, December 7, 1941 through May 8, 1945, and who was
discharged or released therefrom under honorable conditions; or
Who served as a United States civilian Flight
Crew and Aviation Ground Support Employee of Pan American World Airways
or one of its subsidiaries or its affiliates and served overseas as
a result of Pan American's contract with Air Transport Command or
Naval Air Transport Service during the period of armed conflict, December
14, 1941 through August 14, 1945, and who was discharged or released
therefrom under honorable conditions.
[Amended 4-5-2022 by L.L. No. 5-2022]
A.
Qualifying residential real property shall be exempt
from taxation pursuant to § 458-a of the Real Property Tax
Law as follows:
(1)
War veterans: 15% of assessed valuation to a maximum
of $75,000, or the product of $75,000 multiplied by the latest state
equalization rate for the Town, whichever is less.
(2)
Combat veterans: 10% of assessed valuation to a maximum
of $50,000, or the product of $50,000 multiplied by the latest state
equalization rate for the assessing unit for the Town, whichever is
less.
(3)
Disabled veterans: percentage of assessed valuation
equal to 50% of disability up to a maximum of $250,000 or the product
of $250,000 multiplied by the latest state equalization rate for the
Town, whichever is less.
B.
Application for exemption must be made by the owner,
or all of the owners, of the property on a form prescribed by the
state board. The owner or owners shall file the completed form in
the assessor's office on or before the appropriate taxable status
date. The exemption shall continue in full force and effect for all
appropriate subsequent tax years and the owner or owners of the property
shall not be required to refile each year. Applicants shall be required
to refile on or before the appropriate taxable status date if the
percentage of disability percentage increases or decreases or may
refile if other changes have occurred which affect qualification for
an increased or decreased amount of exemption. Any applicant convicted
of making any willful false statement in the application for such
exemption shall be subject to the penalties prescribed in the Penal
Law. Once the municipality has chosen the maximum exemption amounts,
the maximum amounts must then be multiplied by the latest final equalization
rate. These rates normally change from year to year; this will affect
the maximum exemption amounts.
