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Cold War Veterans Exemption
Local Law # 2
A Local Law providing for a partial tax exemption of Real Property located in the Town Of Summerhill, and owned by persons who rendered Military Services to the United States during the Cold War (defined as any period between September 2, 1945 and December 26, 1991) provided such property meets the requirements set forth in this law.
Section I- Purpose
The Purpose of this Local Law is to grant a partial exemption from taxation, to the extent of 15%,up to $12,000 of its assessed value of Real Property, owned by certain persons who rendered military service to the United States during the Cold War and additionally where a veteran has received a service connected disability rating from the Veterans Administration or the Department of Defense. There is an additional exemption which is equal to one half of the disability rating, multiplied by the assessed value of the property, meeting the requirements set forth in section 458b of the Real Property Tax Law of the State of New York and as set forth in this Local Law. The Basic exemption is a lifetime exemption and there is no time limit for the disabled portion of the exemption
Section II- Authority
This Local Law is enacted pursuant to the Authority of Section 458b of the Real Property Tax law of the State of New York.
Section III- Repeal of Prior Laws
This Law repeals and supersedes all prior Local Laws on this subject.
Section IV- Exemption Established
A. The basic exemption is for the lifetime of the Cold War Veteran, with no time limit for the disabled portion of the exemption.
B. The exemption is limited to the primary residence of the Veteran.
C. The exemption is applicable only to general municipal taxes and not to school taxes or special district levies.
D. A Veteran must provide proof of honorable service or discharge.
E. If additional exemption is available, proof of service connected disability must be provided.