[Adopted 1-23-2001 by L.L. No. 2-2001]
As used in this article, "Gold Star Parent" shall mean 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. 
A Gold Star Parent is included within the definition of "qualified owner," as provided in Paragraph (c) of Subdivision 1 of § 458-a of the Real Property Tax Law.
B. 
Property owned by a Gold Star Parent is included within the definition of "qualifying residential real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a of the Real Property Tax Law, provided that such property shall be the primary residence of the Gold Star Parent.
C. 
The additional exemption provided for in Paragraph (c) of Subdivision 2 of § 458-a of the Real Property Tax Law shall not apply to real property owned by a Gold Star Parent.