[Adopted 6-9-1997 by L.L. No. 4-1997]
[Amended 8-2-2004 by L.L. No. 3-2004]
Definitions of the terms in this article are
in accordance with those set forth in § 458-a, Subdivisions
1(a) through (g) and 6(a) through (d), in the New York State Real
Property Tax Law.
Pursuant to § 458-a of the Real Property
Tax Law, as amended, qualifying residential property, as defined by
§ 458-a of the Real Property Tax Law, in the Incorporated
Village of Freeport owned by an eligible veteran shall be exempt from
taxation by the Village to the maximum extent as provided in § 458-a
of the Real Property Tax Law.
Application for such exemption shall be made
by the owner or all of the owners of the property on forms prescribed
by the State Board, to be furnished by the Village Assessor, and the
applicant or applicants shall furnish the information and execute
the application in the manner required or prescribed in such forms
in the Village Assessor's office on or before the appropriate tax
status date.
[Added 6-8-2007 by L.L. No. 4-2007]
Where a veteran already receiving an exemption
pursuant to this chapter sells the property receiving the exemption
and purchases property within the Village of Freeport, the assessor
shall transfer and prorate, for the remainder of the fiscal year,
the exemption that the veteran received. Nothing in this section shall
be construed to remove the requirement that any such veteran transferring
an exemption pursuant to this section shall reapply for the exemption
authorized pursuant to this section on or before the taxable status
date, in the event such veteran wishes to receive the exemption in
future fiscal years.
This article shall take effect immediately upon
filing with the Secretary of the State of New York.
