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 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.
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.
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.