[1]
Editor's Note: This local law provided that it shall apply
to taxable status dates occurring on or after 1-2-2018.
This article shall be known as the "Real Property
Tax Exemption for Cold War Veterans Act."
A.
Rockland County is indebted to our veterans, whether they served
in open hostilities or during the term of the "Cold War," for the
sacrifices they made on behalf of Rockland County residents as well
as the entire country.
B.
Pursuant to Real Property Tax Law § 458-b, the Rockland County Legislature adopted Local Law No. 15 of 2007 (codified as Chapter 355, Article XVII, the "Real Property Tax Exemption for Cold War Veterans Act"), that gave Cold War veterans a real property tax exemption similar to tax exemptions given to wartime veterans. Cold War veterans served in the United States Armed Forces during the time period from September 2, 1945, to December 20, 1991.
C.
Pursuant to state law, the term of the exemption in Local Law No.
15 of 2007 was for a period of 10 years.
D.
Pursuant to Chapter 290 of the New York State Laws of 2017, the New York State Legislature amended the Real Property Tax Law (RPTL) to allow counties, cities, towns, villages and school districts that have adopted a local law or resolution pursuant to RPTL § 458-b granting the ten-year exemption, to adopt a local law or resolution providing that the exemption shall apply for as long as the homeowner remains a qualifying owner, without regard to such ten-year limitation.
E.
In accordance with the provisions of RPTL § 458-b and pursuant to Chapter 290 of the New York State Laws of 2017, the Rockland County Legislature intends to have the Cold War exemption remain in effect indefinitely or until such time as it is revoked by local law or authorizing state legislation requires modification.
As used in this article, the following terms
shall have the meanings indicated:
Full-time duty in the United States Armed Forces, other than
active duty for training.
The United States Army, Navy, Marine Corps, Air Force and
Coast Guard.
A person, male or female, who served on active duty for a
period of more than 365 days in the United States Armed Forces, during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and has
been awarded the Cold War recognition certificate as authorized under
Public Law 105-85, the 1998 National Defense Authorization Act.
The latest final state equalization rate or special equalization
rate established by the State Board pursuant to Article 12 of the
Real Property Tax Law. The State Board shall establish a special equalization
rate if it finds that there has been a material change in the level
of assessment since the establishment of the latest state equalization
rate, but in no event shall such special equalization rate exceed
100. In the event that the state equalization rate exceeds 100, then
the state equalization rate shall be 100 for the purposes of this
article. Where a special equalization rate is established for purposes
of this article, the Assessor is directed and authorized to recomputed
the Cold War veterans exemption on the assessment roll by applying
such special equalization rate instead of the latest state equalization
rate applied in the previous year and to make the appropriate corrections
on the assessment roll, notwithstanding the fact that such Assessor
may receive the special equalization rate after the completion, verification
and filing of such final assessment roll. In the event that the Assessor
does not have custody of the roll when such recomputation is accomplished,
the Assessor shall certify such recomputation to the local officers
having custody and control of such roll, and such local officers are
hereby directed and authorized to enter the recomputed Cold War veterans
exemption certified by the Assessor on such roll.
[Amended 12-15-2009 by L.L. No. 1-2010]
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and only the remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this article.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran; unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
With respect to disability or death, means that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in the line of duty on active military, naval
or air service.
As authorized by Real Property Tax Law § 458-b,
the County of Rockland is hereby opting into the Cold War veterans'
partial real property tax exemption to the extent of 15% of the first
$80,000 of assessed value.
A.
Qualifying residential real property shall be exempt
from taxation to the extent of 15% of the assessed value of such property;
provided, however, that such exemption shall not exceed $12,000 or
the product of $12,000 multiplied by the latest state equalization
rate of the assessing unit, or in the case of a special assessing
unit, the latest class ratio, whichever is less; and
B.
In addition to the exemption provided in this article,
where the Cold War veteran received a compensation rating from the
United States Veterans Affairs or from the United States Department
of Defense because of a service-connected disability, qualifying residential
real property shall be exempt from taxation to the extent of the product
of the assessed value of such property, multiplied by 50% of the Cold
War veteran disability rating; provided, however, that such exemption
shall not exceed $40,000, or the product of $40,000 multiplied by
the latest state equalization rate for the assessing unit, or in the
case of a special assessing unit, the latest class ratio, whichever
is less.
If a Cold War veteran receives the exemption under § 458
or 458-a of the New York State Real Property Tax Law, the Cold War
veteran shall not be eligible to receive the exemption under this
article.
Application for exemption shall be made by the
owner, or all of the owners, of the property on a form prescribed
by the State board subject to the terms set forth in Real Property
Tax Law § 458-b.
This law may be repealed by the County. Such
repeal shall occur at least 90 days prior to the taxable status date
of such County.
Notwithstanding any other provision of law to the contrary,
the provisions of this article shall apply to any real property held
in trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption, pursuant to this article,
were such person or persons the owner or owners of such real property.
A.
For the purposes of this article, title to the portion of real property
owned by a cooperative apartment corporation in which a tenant-stockholder
of such corporation resides and which is represented by his or her
share or shares of stock in such corporation as determined by its
or their proportional relationship to the total outstanding stock
of the corporation, including that owned by the corporation, shall
be deemed to be vested in such tenant-stockholder.
B.
Provided that all other eligibility criteria of this article are
met, that proportion of the assessment of such real property owned
by a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such real
property owned by such cooperative apartment corporation in which
such tenant-stockholder resides shall be subject to exemption from
taxation pursuant to this article and any exemption so granted shall
be credited by the appropriate taxing authority against the assessed
valuation of such real property; the reduction in real property taxes
realized thereby shall be credited by the cooperative apartment corporation
against the amount of such taxes otherwise payable by or chargeable
to such tenant-stockholder.
D.
Notwithstanding Subsection B of this section, of this subdivision, real property owned by a cooperative corporation may be exempt from taxation pursuant to this article by a municipality in which such property is located only if the governing body of such municipality, after public hearing, adopts a local law, ordinance or resolution providing therefor.
