TOWN OF HURON
Local Law
No. 2 of the Year 2001
A Local Law to
Amend Veteran's Exemption From
Real Property Taxation.
Be it enacted by the Town Board of the Town of Huron as follows:
1. The purpose of this law is to revise the maximum veterans exemption allowable pursuant to section 458-a of the Real Property Tax Law of the State of New York.
2. Local Law No. 2 of 1985 of the Town of Huron is amended to read as follows:
(a) Qualifying residential real property shall be exempt from taxation to the extent of fifteen percent of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of nine thousand dollars or the product of nine thousand dollars multiplied by the latest state equalization rate for the Town of Huron.
(b) In addition to the exemption provided by paragraph (a) of this subdivision, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service metal, qualifying residential real property also shall be exempt from taxation to the extent of ten percent of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of six thousand dollars of the product of six thousand dollars multiplied by the latest state equalization rate for the Town of Huron.
(c) In addition to the exemptions provided by paragraphs (a) and (b) of this subdivision, where the veteran received a compensation rating from the United states veteran's administration because of a service connected disability, qualifying residential real property shall be of such property multiplied by fifty percent of the veteran's disability lesser of thirty thousand dollars, or the product of thirty thousand dollars multiplied by the latest state equalization rate for the Town of Huron.
(d) If the total assessed value of real property for which an exemption pursuant to section 458 of the Real Property Tax Law has been granted increases or decreases as the result of a revaluation or update of assessments in the Town of Huron, and a material change in level of assessment has been certified by the State Board of Real Property Services for the assessment roll on which such property is assessed, the Town of Huron Assessors shall increase or decrease the amount of such exemption by multiplying the amount of such exemption by such change in level of assessment. In accordance with paragraph (a) of subdivision 5 of such section 458, if the Assessors receive the certification after the assessment roll, the Assessors shall certify the amount of exemption as recomputed pursuant to this subdivision to the officer having custody and control of the roll, who is directed and authorized by such statute to enter the recomputed exemption on the roll.
(e) A veteran who previously received an exemption pursuant to such section 458, but who opted instead to receive an exemption pursuant to section 458-a of the Real Property Law and Local Law No.1 of 1985 of the Town of Huron, may reapply for the exemption under section 458, but only if application is made within one year of the adoption of this provision.
3. This local law shall take effect upon filing with the Secretary of State.
