[Adopted 12-27-2007 by L.L. No. 16-2007]
This article shall be known as the “Cold War Veterans Property Tax Exemption Local Law” of the Town of Brighton.
It is the purpose and intent of this article to authorize the real property tax exemption for Cold War veterans, pursuant to § 458-b of the New York Real Property Tax Law, to recognize the service provided to this country by those veterans who served during the Cold War era.
Pursuant to Chapter 655 of the Laws of 2007, the Cold War Veterans tax exemption allowable under § 458-b(2)(a)(1) and (b) is hereby allowed, to the maximum extent permitted thereunder.
This article shall take effect immediately upon filing with the Secretary of State, for assessment rolls prepared on the basis of taxable status dated occurring on or after December 31, 2007.
[Added 1-10-2018 by L.L. No. 1-2018]
Pursuant to § 458-b of the New York Real Property Tax Law as amended by Chapter 290 of the Laws of 2017 which became effective on September 12, 2017, the Town of Brighton hereby enacts this section to provide that the exemption authorized pursuant to § 458-a of the NYRPTL and which was authorized locally by the Town of Brighton pursuant to Local Law No. 16 of 2007, known as the "Cold War Veterans Property Tax Exemption Local Law," such exemption shall apply to qualifying owners of qualifying residential real property as those terms are defined in RPTL § 458-b for as long as the owner remains a qualifying owner, without regard to any time limitation on the exemption otherwise imposed under RPTL § 458-b.