Section 458-a of the Real Property Tax Law was
recently amended to permit counties, cities, towns and villages to
include Gold Star Parents, as defined as the parent or parents of
a child who died in the line of duty while serving in the United States
armed forces during a period of war, within the definition of "qualified
owners" who are eligible for the veteran's exemption pursuant to § 458-a
of the Real Property Tax Law. It is the intent of this article to
accept the option that the state permits to include Gold Star Parents
in the definition of "qualified owners" who are eligible for the veteran's
exemption provided for in § 458-a of the Real Property Tax
Law.
As authorized by Subdivision 7 of § 458-a
of the Real Property Tax Law, as added by Chapter 326 of the Laws
of 2000, the County of Rockland hereby includes a Gold Star Parent
as defined by § 458-a of the Real Property Tax Law within
the definition of "qualified owner," as provided in Paragraph (c)
of Subdivision one of § 458-a of the Real Property Tax Law,
and to include property owned by a Gold Star Parent within the definition
of "qualifying residential real property" as provided in Paragraph
(d) of Subdivision one 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 two of § 458-a of the Real Property Tax
Law shall not apply to real property owned by a Gold Star Parent.