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HomeMy WebLinkAboutLL 2007 #08 it STATE OF NEW YORK DEPARTMENT OF STATE 41 STATE STREET ALBANY, NY 12231-0001 ELIOT SPITZER GOVERNOR April 23, 2007 RECEIVi:D Town of Southold Town Hall 53095 Main Road P.O. Box 1179 South old , NY 11971 APR 3 0 2007 ~....tlj(;.id lev:n Clerk RE: Town of Southold, Local Law No. 7 & 8 2007 , filed on 03/29/2007 Dear Sir/Madam: The above referenced material was received and filed by this office as indicated. Additional local law filing forms will be forwarded upon request. Sincerely, Linda Lasch Principal Clerk State Records & Law Bureau (518) 474-2755 . '''~ WWW.OOS.STATE.NY.US . E-MAIL: INFO@OO~.STATE.NY.US :j.:=I~t];U_".llfJl~.=-._.=II""'''~''".'1' . Complete ~ems " 2, and 3. Also complete ~em 4 If Restricted Delivery Is desired. . PrInt your name and address on the reverse so that we can return the card to you. . Attach this card to the back of the mallplece, or on the front If space permits. 1. Article Addressed to: N'l S ~ ck 5-h,,-{e. 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SOUTHOLD TOWN BOARD PUBLIC HEARING March 13, 2007 7:50 PM Hearing opened at 7:52 PM COUNCILMAN WICKHAM: WHEREAS, there has been presented to the Town Board ofthe Town of Southold, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A Local Law in relation to Exemption for Veterans and Gold Star Parents" now, therefore, be it RESOLVED that the Town Board of the Town of Southold will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 13th day of March 2007 at 7:55 p.m. at which time all interested persons will be given an opportunity to be heard. The proposed Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents" reads as follows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents. BE IT ENACTED by the Town Board of the Town of Southold as follows: I. Purpose - The Town Board of the Town of South old seeks to provide to certain war veterans and gold star parents the maximum exemption for Town-imposed taxes available under New York State Law. II. A new Article VI of Chapter 245 of the Code of the Town of South old is herebv adopted as follows: &245-15. Definitions. As used in this Article. the following terms shall have their meanings indicated: GOLD STAR PARENT - A parent of a child who died in the line of dutv while serving in the United States Armed Forces during a period of war. PERIOD OF WAR - The Spanish-American War: the Mexican border period: World War I: World War II: the hostilities known as the "Korean War". which commenced June 27.1950. and terminated on Januarv 31. 1955: the hostilities known as the "Vietnam War". which commenced December 22. 1961. and . . terminated on Mav 7, ] 975; and the hostilities known as the "Persian Gu]f conflict", which commenced August 2, ] 990. VETERAN - A person: A. Who served in the active militarY, naval, or air service during a period of war or who was a recipient of the armed forces expeditionarv medal, naval expeditionarv medal, Marine Corps expeditionarY medal or global war on terrorism expeditionarv medal, and who was discharged or released therefrom under honorable conditions; or B. Who was emp]oved bv the War Shippings Administration or Office of Defense Transportation or their agents as a merchant seaman documented bv the United States Coast Guard or Department of Commerce or as a civil servant emp]oved bv the United States Armv Transportation Service (later redesignated as the United States Armv Transportation Corns, Water Division) or the Nava] Transportation Service; and who served satisfactori]v as a crew member during the period of armed conflic!' December 7, ]941, to August ]5, ]945. aboard merchant vessels in oceangoing (i.e., foreign), intercoastal or coastwise service, as such terms are defined under federal law (46 U.S.C.A. &&1 030] and ] 050]), and further to include near- foreign vovages between the United States. Canada, Mexico or the West Indies via ocean routes or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active dutv and a discharge certificate or an honorable service certificate/report of casualtv from the Department of Defense; C. Who served as a United States civilian emp]oved bv the American Field Service and served overseas under United States Armies and United States Armv Groups in World War II during the period of armed conflict December 7, 194 I, through Mav 8. ]945, and who was discharged or released therefrom under honorable conditions; or D. Who served as a United States civilian flight crew and aviation ground support emplovee of Pan American World Airwavs or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December 14, 1941, through August 14, 1945, and who was discharged or released therefrom under honorable conditions. &245-] 6. Exemption granted to veterans and Gold Star parents. A. The maximum exemption allowable to qua]ifving residential rea] propertv exempt from taxation, under &458-a of the New York Real Propertv Tax Law to the extent of ]5% of the assessed value. shall be increased from $27.000 to $54,000. . . B. In addition to the exemption provided bv Subsection A of this Section, the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations. as documented bv the award of the United States Campaign Ribbon or Service Medal, or the armed forces expeditionarY medal, naval expeditionary medal, Marine Corps expeditionary medal, or global war on terrorism expeditionary medal shall be increased from $27,000 to $36,000. C. The maximum exemption allowable, as an additional exemption available to a veteran who has received a compensation rating from a New York veterans organization or the United States Department of Defense because of a service- connected disabilitv, calculated as the product of the assessed value multiplied bv 50% of the veteran's disabilitv rating under &458-a of the New York Real Property Tax Law, is hereby increased from $90,000 to $180,000. D. The County of Suffolk hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned bv a Gold Star parent within the definition of "qualifving residential real propertv". as provided in &458-a(l )(c) and (d) of the New York Real Property Tax Law. on the condition that such property shall be the primary residence ofthe Gold Star parent. The exemption granted bv Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the Town of Southold. The real property tax exemption provided to Gold Star parents under &458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law. E. Where a veteran alreadv receiving an exemption pursuant to Section 458 or 458-a of the Real Property Tax Law sells the property receiving the exemption and purchases property within the same town or village. the assessor shall transfer and prorate, for the remainder of the fiscal year. the exemption which the veteran received. The prorated exemption shall be based upon the date the veteran obtains title to the new property and shall be calculated bv multiplving the tax rate or rates for each municipal corporation which levied taxes, or for which taxes were levied. on the approoriate tax roll used for the fiscal year or years during which the transfer occurred times the previouslv granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the transfer oftitle. Nothinl,': in this section shall be construed to remove the requirement that any such veteran transferring an exemption pursuant to this section reapplv for the exemption authorized pursuant to Section 458-a of the Real Property Tax Law on or before the following taxable status date. in the event such veteran wishes to receive the exemption in future fiscal years. III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the . . validity ofthis law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. APPLICABILITY AND EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. It has appeared as a legal in the local newspaper, it has appeared out on the Town Clerk's bulletin board out there and I have no further written comments on this proposal. SUPERVISOR RUSSELL: Would anybody like to come up and address us on this particular local law? (No response) Hearing none. Hearing closed at 7:53 PM * * * * * ~[l~ Elizabeth A. Neville Southold Town Clerk . . ELIZABETH A. NEVILLE TOWN CLERK REGISTRAR OF VITAL STATISTICS MARRIAGE OFFICER RECORDS MANAGEMENT OFFICER FREEDOM OF INFORMATION OFFICER OFFICE OF THE TOWN CLERK TOWN OF SOUTH OLD March 26, 2007 Certified Mail Ms. Linda Larsch New York State Department of State State Records and Law Bureau 41 State Street Albany, NY 12231 RE: Local Law Number 7 & 8 of 2007 Town of Southold, Suffolk County Dear Linda: Town Hall. 53095 Main Road P.O. Box 1179 Southold. New York 11971 Fax (631) 765-6145 Telephone (631) 765-1800 southoldtown. northfork. net In accordance with provisions of Section 27 of the Municipal Home Rule Law, I am enclosing herewith certified copies of Local Law Number 7-8 of 2007 of the Town of Southold, suitable for filing in your office. I would appreciate if you would send me a receipt indicating the filing of the enclosures in your office. Thank you. Very truly yours, V<~::~5J Southold Deputy Town Clerk Enclosures cc: Town Attorney . . NEW YORK STATE DEPARTMENT OF STATE Local Law Filing 41 STATE STREET. ALBANY. NY 12231 (Use this form to file a local law with the Secretary of State.) Text of law should be given as amended. Do not include matter being eliminated and do not use italics or underlining to indicate new matter. C~nlRt:,. ~ Town of "',Tillag@ SOUTHOLD LAW NO. 8 of 2007 A Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents. BE IT ENACTED by the Town Board of the Town of South old as follows: I. Purpose - The Town Board of the Town of South old seeks to provide to certain war veterans and gold star parents the maximum exemption for Town-imposed taxes available under New York State Law. II. A new Article VI of Chapter 245 of the Code of the Town of South old is hereby adopted as follows: S245-15. Definitions. As used in this Article, the following terms shall have their meanings indicated: GOLD STAR PARENT - A parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war. PERIOD OF WAR - The Spanish-American War; the Mexican border period: World War I: World War II: the hostilities known as the "Korean War", which commenced June 27, 1950, and terminated on January 31,1955; the hostilities known as the "Vietnam War", which commenced December 22,1961, and terminated on May 7,1975; and the hostilities known as the "Persian Gulf conflict", which commenced August 2,1990. VETERAN - A person: A. Who served in the active military, naval, or air service during a period of war or who was a recipient of the armed forces expeditionary medal, naval expeditionary medal, Marine Corps expeditionary medal or global war on terrorism expeditionary medal, and who was discharged or released therefrom under honorable conditions; or (If additional space is needed, attach pages the same size as this sheet, and number each.) OOS-239(Rev.1I/99) . . B. Who was employed by the War Shippings Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce or as a civil servant employed by the United States Army Transportation Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December 7,1941, to August 15, 1945, aboard merchant vessels in oceangoing (i.e., foreign), intercoastal or coastwise service, as such terms are defined under federal law (46 U.S.C.A. SSl0301 and 10501), and further to include near-foreign voyages between the United States, Canada, Mexico or the West Indies via ocean routes or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active duty and a discharge certificate or an honorable service certificate/report of casualty from the Department of Defense; C. Who served as a United States civilian employed by the American Field Service and served overseas under United States Armies and United States Army Groups in World War II during the period of armed conflict December 7,1941, through May 8,1945, and who was discharged or released therefrom under honorable conditions; or D. Who served as a United States civilian flight crew and aviation ground support employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December 14, 1941, through August 14, 1945, and who was discharged or released therefrom under honorable conditions. S245-16. Exemption granted to veterans and Gold Star parents. A. The maximum exemption allowable to qualifying residential real property exempt from taxation, under s458-a of the New York Real Property Tax Law to the extent of 15% of the assessed value, shall be increased from $27,000 to $54,000. B. In addition to the exemption provided by Subsection A of this Section, the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations, as documented by the award of the United States Campaign Ribbon or Service Medal, or the armed forces expeditionary medal, naval expeditionary medal, Marine Corps expeditionary medal, or global war on terrorism expeditionary medal shall be increased from $27,000 to $36,000. C. The maximum exemption allowable, as an additional exemption available to a veteran who has received a compensation rating from a New York veterans organization or the United States Department of Defense because ofa service-connected disability, calculated as the product of the assessed value multiplied by 50% of the veteran's disability rating under s458-a of the New York Real Property Tax Law, is hereby increased from $90,000 to $180,000. D. The County of Suffolk hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned by a Gold Star parent within the definition of "qualifying residential real property", as provided in s458-a(1)(c) and (d) ofthe New York Real Property Tax Law, on the condition that such property shall be the primary residence ofthe Gold Star parent. The exemption granted by Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the Town of Southold. The real property tax exemption provided to Gold Star parents under s458-a ofthe New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law. 2 E. Where a veteran alrly receiving an exemption pursuant to _tion 458 or 458-a of the Real Property Tax Law sells the property receiving the exemption and purchases property within the same town or village, the assessor shall transfer and prorate, for the remainder of the fiscal year, the exemption which the veteran received. The prorated exemption shall be based upon the date the veteran obtains title to the new property and shall be calculated by multiplying the tax rate or rates for each municipal corporation which levied taxes, or for which taxes were levied, on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the transfer of title. Nothing in this section shall be construed to remove the requirement that any such veteran transferring an exemption pursuant to this section reapply for the exemption authorized pursuant to Section 458-a of the Real Property Tax Law on or before the following taxable status date, in the event such veteran wishes to receive the exemption in future fiscal years. III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. APPLICABILITY AND EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. 3 (Complete the certific_n in the paragraph that applies to the a of this local law and strike out that which is not applicable.) 1. (Final adoption by local legislative body only.) I hereby certifY that the local law annexed hereto, designated as local law No. _8_ of 20 J!L..., of the (CellRI; )(Cil;')(Town) Ciillllg@) of SOUTHOLD was duly passed by the TOWN BOARD on_March 13_, 20 07 , in accordance with the applicable provisions of law. 2. (passage by local legislative body with approval, no disapproval or repassage after disapproval by tbe Elective Cbief Executive Officer".) I hereby certifY that the local law annexed hereto, designated as local law No. of the (County)(City)(Town)(Village) of on disapproval) by the in accordance with the applicable provisions oflaw. of20 was duly passed by the 20 -' and was (approved)(not approvedXrepassed after and was deemed duly adopted on 20 3. (Final adoption by referendum.) I hereby certifY that the local law annexed hereto, designated as local law No. of 20 of the (County)(City)(Town)(Village) of was duly passed by the on 20_, and was (approvedXnot approvedXrepassed after disapproval) by the on 20. Such local law was submitted to the people by reason ofa (mandatory)(permissive) referendum, and received the affirmative vote ofa majority of the qualified electors voting thereon at the (general)(special)(annual) election held on 20_, in accordance with the applicable provisions of law. 4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting referendum.) of 20_ of the of was duly passed by the on 20, and was (approved)(not approved) (repassed after disapproval) by the on 20 Such local law was subject to permissive referendum and no valid petition requesting such referendum was filed as of 20 , m accordance with the applicable provisions of law. I hereby certifY that the local law annexed hereto, designated as local law No. (County)( City )(T own )(Village) . Elective Chief Executive Officer means or Includes the chief executive officer of a county elected on a county- wide basis or, If there be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances. 4 . . 5. (City local law concerning Charter revision proposed by petition.) I hereby certify that the local law annexed hereto, designated as local law No. of20 of the City of having been submitted to referendum pursuant to the provisions of section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a mlliority of the qualified electors of such city voting thereon at the (special)(general) election held on 20 -' became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto, designated as local law No of 20 ofthe County of State of New York, having been submitted to the electors at the General Election of November 20_, pursuant to subdivisions 5 and 7 of section 33 of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cities of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit voting at said general election, became operative. (If any other authorized form of final adoption has been followed, please provide an appropriate certification.) I further certify that I have compared the preceding local law with the original on file in this office and that the same is a correct transcript therefrom and of the whole of such original local law , and was finally adopted in the manner indicated in paragraph 1 , above. (Seal) Clerk of County legislative body. ity. Town or VilJa!J: Clerk or office designated by local legislative body Elizabeth A. Neville, Town Clerk Date: March 20, 2007 (Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other authorized attorney of locality.) STATE OF NEW YORK COUNTY OF SUFFOLK I, the undersigned, hereby certify that the foregoing local law have been had or taken for the enactment of the local law an per proceedings Si ature Patricia A. Finnegan, E ., Town Attorney Kieran Corcoran, ESQ., Assistant Town Attornev Title ClHlft~ ~ Town of '.'Blagi! Date: SOUTHOLD March 20, 2007 5 J . Town of Southold - Letter ~ Boan!eeti:g of~arch 13,2007 ~ RESOLUTION 2007-293 ADOPTED Item # 41 DOC 10: 2709 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-293 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON MARCH 13,2007: WHEREAS, there has been presented to the Town Board of the Town of Southold, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A Local Law in relation to Exemption for Veterans and Gold Star Parents" and WHEREAS the Town Board of the Town of Southold held a public hearing on the aforesaid Local Law at which time all interested persons will be given an opportunity to be heard, now therefor be it RESOLVED that the Town Board ofthe Town of Southold hereby ENACTS the proposed Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents" reads as follows: LOCAL LAW No.8 2007 A Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents. BE IT ENACTED by the Town Board of the Town of South old as follows: I. Purpose - The Town Board ofthe Town of South old seeks to provide to certain war veterans and gold star parents the maximum exemption for Town-imposed taxes available under New York State Law. II. A new Article VI of Chapter 245 of the Code of the Town of South old is herebv adopted as follows: &245-15. Definitions. As used in this Article, the following terms shall have their meanings indicated: Generated March 14, 2007 Page 63 ~ Town of South old - Letter- Bo~eeting of March 13,2007 \. GOLD STAR PARENT - A parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war. PERIOD OF WAR - The Spanish-American War: the Mexican border period: World War I: World War II: the hostilities known as the "Korean War". which commenced June 27. 1950. and terminated on Januarv 31. 1955: the hostilities known as the "Vietnam War". which commenced December 22. 1961. and terminated on Mav 7, 1975: and the hostilities known as the "Persian Gulf conflict". which commenced August 2.1990. VETERAN - A person: A. Who served in the active military. naval. or air service during a period of war or who was a recipient of the armed forces expeditionary medal. naval expeditionary medal. Marine Coms expeditionary medal or global war on terrorism exoeditionary medal. and who was discharged or released therefrom under honorable conditions: or B. Who was emploved bv the War Shippings Administration or Office of Defense Transportation or their agents as a merchant seaman documented bv the United States Coast Guard or Department of Commerce or as a civil servant emploved bv the United States Armv Transportation Service (later redesignated as the United States Armv Transportation Coms. Water Division) or the Naval Transportation Service: and who served satisfactorily as a crew member during the period of armed conflict. December 7.1941. to August 15. 1945. aboard merchant vessels in oceangoing (Le.. foreign). intercoastal or coastwise service. as such terms are defined under federal law (46 U.S.CA &&10301 and 10501). and further to include near-foreign voyages between the United States. Canada. Mexico or the West Indies via ocean routes or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active duty and a discharge certificate or an honorable service certificate/report of casualtv from the Department of Defense: C. Who served as a United States civilian emploved bv the American Field Service and served overseas under United States Armies and United States Armv Groups in World War II during the period of armed conflict December 7. 1941. through Mav 8.1945. and who was discharged or released therefrom under honorable conditions: or D. Who served as a United States civilian flight crew and aviation ground support emplovee of Pan American World Airwavs or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict. December 14. 1941. through August 14.1945. and who was discharged Generated March ]4,2007 Page 64 , .. . Town of South old - Letter . Board Meeting of March 13,2007 or released therefrom under honorable conditions. &245-16. Exemption granted to veterans and Gold Star parents. A. The maximum exemption allowable to qualifving residential real property exempt from taxation. under &458-a of the New York Real Property Tax Law to the extent of 15% of the assessed value. shall be increased from $27.000 to $54.000. B. In addition to the exemption provided bv Subsection A of this Section. the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations. as documented bv the award of the United States Campaign Ribbon or Service Medal. or the armed forces expeditionarY medal. naval expeditionarY medal. Marine Corps expeditionarY medal. or global war on terrorism expeditionarY medal shall be increased from $27.000 to $36.000. C. The maximum exemption allowable. as an additional exemption available to a veteran who has received a compensation rating from a New York veterans organization or the United States Department of Defense because of a service- connected disabilitv. calculated as the product of the assessed value multiplied bv 50% of the veteran's disability rating under &458-a of the New York Real Property Tax Law. is herebv increased from $90.000 to $180.000. D. The County of Suffolk herebv elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned bv a Gold Star parent within the definition of "qualifYing residential real property". as provided in &458-a(l)(c) and (d) of the New York Real Property Tax Law. on the condition that such property shall be the primarY residence of the Gold Star parent. The exemption granted by Subsections A and B oftms section are hereby extended to the primarY residences of Gold Star parents located within the Town of Southold. The real property tax exemption provided to Gold Star parents under &458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law. ~. Where a veteran already receiving an exemption pursuant to Section 458 or 458-a of the Real Propertv Tax Law sells the propertv receiving the exemption and purchases property within the same town or village. the assessor shall transfer and prorate. for the remainder of the fiscal year. the exemption which the veteran received. The prorated exemption shall be based upon the date the veteran obtains title to the new property and shall be calculated by multiplying the tax rate or rates for each municipal corporation which levied taxes. or for which taxes were levied. on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or vears remaining subsequent to the transfer of title. Nothing in this section shall be construed to remove the requirement that anv such veteran transferring an exemption pursuant to this section reapply for the exemption authorized pursuant to Section 458-a of the Real Propertv Tax Law on or Generated March 14,2007 Page 65 , Town of South old - Lette. Bo~eeting of March 13,2007 ... before the following taxable status date. in the event such veteran wishes to receive the exemption in future fiscal vears. III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. APPLICABILITY AND EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1,2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. ~~ /IA. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Thomas H. Wickham, Councilman SECONDER: Louisa P. Evans, Justice AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr. Generated March 14,2007 Page 66 . Town of South old - Letter . \', ('<-- Board Meetin~;;;a:ch 13,2007 RESOLUTION 2007-290 ADOPTED Item # 38 DOC ID: 2710 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-290 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON MARCH 13, 2007: RESOLVED that the Town Board of the Town of South old hereby finds tbat tbe adontion oftbe local law entitled "A Local Law in relation to Exemntion for Veterans and Gold Star Parents" is classified as a Tvne n Action nursuantto SEQRA Rules and Rwulations. 6 NYCRR Section 617.5, and is not subject to review under SEQRA. ~~~If.c;at4'r ;,1.. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Albert Krupski Jr., Councilman SECONDER: William P. Edwards, Councilman AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr. Generated March 14,2007 Page 59 #8244 STATE OF NEW YORK) )SS: COUNTY OF SUFFOLK) Candice Schott of Mattituck, in said county, being duly sworn, says that he/she is Principal clerk of THE SUFFOLK TIMES, a weekly newspaper, published at Mattituck, in the Town of Southold, County of Suffolk and State of New York, and that the Notice of which the annexed is a printed copy, has been regularly published in said Newspaper once each week for 1 week(s), ,"cre"w.ly, romm.,,'O, 00 Ih. ,,, d'/7.~'~h' 200 / L&z:t(~ ~jlj;;:() Principal Clerk Sworn to before me this 2007 day of '~rp ~,-(^---' C ~ (, '~,] ~ J C.O )-{] II ~~'--U . CHRISTINA VOLlNSKI NOTARY PUBLIC.STATE OF NEW YORK No, 01.V061 05050 Qualified In Suffolk Counfy Commission Expires February 28, 2008 LEGAL NOTICE NOTICEOFPUBUCHEA~G WHEREAS, there has been present- ed to the Town Board of the Town of Southald, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A 1..oc:lII11.aw in relation to F.xemptioD for Ve'enDIIil and Gold Star Parents" now, therefore, be it RESOLVED that the Town Board of the Town of Southold win hold a pub- lic hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 13th day of March 2007 at 8:05 p.m. at which time all interested persons will be given an opportunity to be heard. The proposed Local Law entit1ed,~ "neall,s", in relation to Exemotion for Veteram and Gold Star Parent'i" reads as foUows: LorA' 1,.4. W NO. 2007 A Local Law entitled, "A Local l.aw in relation to F:xempfion for Veterans and Gold Star Parent&." BE IT ENACTED by the Town Board of the Town of Southold as fol- lows: t. Purpose - The Town Board of the Town of Southold seeks to provide to certain war veterans and gold star par- ents the maximum exemption for Town- imposed taxes available under New York State Law. D. A new A rticle VI of Chanter 245 of the ('.ode of the Town of Southold is herebv adopted as follows' !l245-15 Definitions. As used in this Article the followin~ tenns shall have their meaninrs indi- =<l; GOI D STAR PARFNT _ A par_ ent of a child who died in the line of dutv while servlnp" in the United States Anned Forcei': durin v a period of war. PERIOD OF WAR - The Sn:mish_ Ameri('~n War the Mexican border ne_ riod- World War I. World War n- the hostilities known as the "Korean War" which commenced June 27 1950 and tennimlted on IanU3tv 31 195:)' the hostilities known as the "Vietnam War" which commenced December 27. 1961 and tenninated on Mav 7 1975' and the hostilities known as the "Persian Gulf conflict" which commenced AUPllst 2 1990. VETERAN - A nerson: A. Who served in the active militaQ' naval or air sflrvice durinp :'I period of war or who was a recinient of the armed forces exoedition:'lQ' med:'ll naval exoe- ditionarv medal Marine roms exnedi tionarv medal or vlohal war on terror- ism exneditionary medal ami who w:'ls discharped or released therefrom under honorable conditions' or B. Who wai': emnloved bv the War Shinninps Administration or Office of Defense Transportation or their apents as a merchant seaman documented by the United States Coast Guard or De- Dartment of Commerce or :'IS a civil servant emploved hy the United States Annv Tmnsnortation Service (J:'Iter re- desiPnated as the United States Anny Transport:'ltion Corns. Water Division) or the Naval Tmnsnortation Service' and who i':etved satisfactorilv as a crew member durinp the period of anned conflict J)ecember 7 1941 to Aupllst 15 1945 aboard merchant vessels in oceanpoinp (i.e. foreipn) intercoastal or coastwise service as sllch terms are defined under federal law (46 I J.S c.A. !l!l10301 and 10501) and further to in- clude near-foreipn Vov3pes between the United State~ Canada Mexico or the West Indies via ocean routes or public vessels in oceam'oinp i':ervice or forei~n waters and who has received a certifi- cate of release or disc:har"e from active dutv and a disc:haTl:!e certificate or :'In honorable servlce certificate/report of casualty from the Department of De- ~ Co Who served :'Ii': a lTnited States civilian emnloved hy the American Field Service and served overSeas under Unitf',d States Armies and I Tnited States Annv Grouos in World War II durinU the neriod of finned conflict Decem her 7 1941 throup"h Mav 8 1945 and who was dischan.ed or released therefrom under honorahle conditions' or n. Who served as a United States civilian flip-ht crew and aviation pround sunnort emnlovee of Pan American World Airwavs or one of its subsidiar- ies or its affiliates and served overSeas as a result of Pan American's contmct with Air Transoort Command or Naval Air Transoort Service durioQ the neriod of anned conflict Decemher 14 1941 throul!"h AIIPu~t 14 1945 and who was discharved or released therefrom under honorable conditions.. !l245-16. Exemotion p-ranted to vet- erans and Gold Star narents. A. The malCimllm exemntion al- lowable to aualifvinp residential real oronertv exemnt from t:'lxation under li458-a of the New York Real Prooerty Tax I aw to the extent of 15% of the assessed value shall he increased from $27 000 to $'54 000 B. In addition to the exemntion nro- vided bv Suhsection A of this Section the maximum exemotion allowahle to veterans who served in a combat the- ater or comh:lt zone of operHtions. as documented hv the award of the I Toited States CamnaiQn Ribbon or Service Medal or the anned forcei': exnedition_ arv medal naval exnedition:'ltv medal Marine Com~ exneditionatv medal or 12lobal war on terrorism exneditionary medal shall he increa'led from $27000 to $36 000. C. The maximum exemntion allow- able as an additional exemntion avail- able to a veteran who has received a comoensation ratinv from a New York veteran~ orp:'Inization or the I Tnited States Department of Defense because of a service-connected disabilitv calcu- lated as the ocoduct of the asseSSed value multiolied bv 50% of the veteran's dis- ahilitv rating under 645R-a of the New York Real Pronertv T:'Il( I aw: is hereby increased from $90000 to $180 000. n. The County of Suffolk herehv elects to include a Gold Star narent within the definition of "oualified own- er" and to include Dronertv owned bv a Gold Star oarent within the definition of"oualifvinv residential real nronertv" as nrovided in 6458-a(1)(c) and (d) of the New York Real Pronertv Tax Law on the condition that such nronerty shall he the nrimatv residence of the Gold Star narent The exemntion prant- ed bv Subsections A and B of this sec- tion are herebv extended to the nrimarv residences of Gold Star narents located within the Town of Southold. The re:'ll orooertv tax exemntion nrovided to Gold Star narents under &45R-a of the New York Real Pronertv Tax Law is herebv extended to such Gold Star par- ents to the maximum exh'nt nermissible under state Jaw. E. Whcre a veteran alreadv recciving an exemntion nursuant to Seclion 458 or 458-a of the Real PronertvT:'Ix L;Jw sells the nronertv receivinp the exemption and ourchases nronertv within thc same town or villape the assessor shall trans- fer and prorate for the remainder of the fiscal vear the exemntion which the vet- eran received. The nrorated exemntion shall be based unon the date the vet- eran obtains title to the new oronerty and shall be calculated bv multinlvinE' the tax rate or rates for each municipal corooration which levied taXes or for which taxes were levied on the anpro- onate tax roll used for thc fiscal vear or vears durinp which thc transfer occurred times the nreviouslv pranted exempt amount times the fraction of each fis- cal vear or vears remaininp" subseouent to the transfer of title NothinQ in this section shall be construed to remove the requirement that anv such veteran transfeninp" an exemntion oursuant to this section reanolv for the exemotion authorized oursuant to Section 458-a of the Real Pronertv Tax Law on or before the (oUowinp taxahle status date in the eVent such Veteran wishes to receive the exemntion in future fisc:'ll vears. D1. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitu- tional or invalid. IV. APPLICABILITY AND EF. FECTIVE DATE This Local Law shall apply to as- Sessment rolls prepared on the basis of taxable status dates occurring on or after January 1,2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided bylaw. Dated: February 13, 2007 BY ORDER OF THE TOWN BOARD OFTHE TOWN OF SOUTHOLD Elizabeth Neville Town Clerk 8244-IT 3/1 Town of South old - Letter. LL Board eting of February 27,2007 RESOLUTION 2007-208 ADOPTED Item # 4 DOC ID: 2625 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-208 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON FEBRUARY 27, 2007: RESOLVED that the Town Board of the Town of Southold hereby amends resolution #2007-188 adopted at the Februarv 13. 2007 meetinl!:. to read as follows: WHEREAS, there has been presented to the Town Board of the Town of South old, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A Local Law in relation to Exemption for Veterans and Gold Star Parents" now, therefore, be it RESOLVED that the Town Board of the Town of Southold will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 13th dav of March 2007 at 7:50 p.m. at which time all interested persons will be given an opportunity to be heard. ~Q~~J.. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: William P. Edwards, Councilman SECONDER: Albert Krupski Jr., Councilman AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr. Generated March I, 2007 Page 10 . . LEGAL NOTICE NOTICE OF PUBLIC HEARING WHEREAS, there has been presented to the Town Board ofthe Town of South old, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A Local Law in relation to Exemption for Veterans and Gold Star Parents" now, therefore, be it RESOLVED that the Town Board of the Town of South old will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 13th day of March 2007 at 8:05 p.m. at which time all interested persons will be given an opportunity to be heard. The proposed Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents" reads as follows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Exemption for Veterans and Gold Star Parents. BE IT ENACTED by the Town Board of the Town of Southold as follows: I. Purpose - The Town Board ofthe Town of Southold seeks to provide to certain war veterans and gold star parents the maximum exemption for Town-imposed taxes available under New York State Law. II. A new Article VI of Chapter 245 of the Code of the Town of South old is herebv adopted as follows: &245-15. Definitions. As used in this Article. the following terms shall have their meanings indicated: GOLD STAR PARENT - A parent of a child who died in the line of dutv while serving in the United States Armed Forces during a period of war. PERIOD OF WAR - The Spanish-American War: the Mexican border period: -1- . . World War I: World War II: the hostilities known as the "Korean War". which commenced June 27. 1950. and terminated on Januarv 31. 1955: the hostilities known as the "Vietnam War". which commenced December 22. 1961. and terminated on Mav 7, 1975: and the hostilities known as the "Persian Gulf conflict". which commenced August 2. 1990. VETERAN - A person: A. Who served in the active militarv. naval. or air service during a period of war or who was a recipient of the armed forces expeditionarv medal. naval expeditionarv medal. Marine Corps expeditionarY medal or global war on terrorism expeditionarv medal. and who was discharged or released therefrom under honorable conditions: or B. Who was emploved bv the War Shippings Administration or Office of Defense Transportation or their agents as a merchant seaman documented bv the United States Coast Guard or Department of Commerce or as a civil servant emploved bv the United States Armv Transportation Service (later redesignated as the United States Armv Transportation Corps. Water Division) or the Naval Transportation Service: and who served satisfactorilv as a crew member during the period of armed conflict. December 7.1941. to August 15. 1945. aboard merchant vessels in oceangoing (i.e.. foreign), intercoastal or coastwise service. as such terms are defined under federal law (46 U.S.CA. &&10301 and 10501). and further to include near-foreign vovages between the United States. Canada. Mexico or the West Indies via ocean routes or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active dutv and a discharge certificate or an honorable service certificate/report of casualtv from the Department of Defense: C. Who served as a United States civilian emploved bv the American Field Service and served overseas under United States Armies and United States Armv Groups in W odd War II during the period of armed conflict December 7. 1941. through Mav 8. 1945. and who was discharged or released therefrom under honorable conditions: or D. Who served as a United States civilian flight crew and aviation ground support emplovee of Pan American World Airwavs or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict. December 14. 194 I. through August 14. 1945. and who was discharged or released therefrom under honorable conditions. &245-16. Exemption granted to veterans and Gold Star parents. -2- . . A. The maximum exemption allowable to qualifving residential real propertv exempt from taxation. under &458-a of the New York Real Propertv Tax Law to the extent of 15% of the assessed value. shall be increased from $27.000 to $54.000. B. In addition to the exemption provided bv Subsection A ofthis Section. the maximum exemption allowable to veterans who served in a combat theater or combat zone of operations. as documented bv the award of the United States Campaign Ribbon or Service Medal. or the armed forces expeditionarY medal. naval expeditionarY medal. Marine Corps expeditionarv medal. or global war on terrorism expeditionarY medal shall be increased from $27.000 to $36.000. C. The maximum exemption allowable. as an additional exemption available to a veteran who has received a compensation rating from a New York veterans organization or the United States Department of Defense because of a service- connected disabilitv. calculated as the product of the assessed value multiplied bv 50% of the veteran's disability rating under &458-a of the New York Real Propertv Tax Law. is herebv increased from $90.000 to $180.000. D. The Countv of Suffolk herebv elects to include a Gold Star parent within the definition of "qualified owner" and to include propertv owned bv a Gold Star parent within the definition of "qualifving residential real propertv". as provided in &458-a(l)( c) and (d) of the New York Real Property Tax Law. on the condition that such propertv shall be the primarY residence ofthe Gold Star parent. The exemption granted bv Subsections A and B of this section are herebv extended to the primarY residences of Gold Star parents located within the Town of Southold. The real propertv tax exemption provided to Gold Star parents under &458-a of the New York Real Propertv Tax Law is herebv extended to such Gold Star parents to the maximum extent permissible under state law. E. Where a veteran alreadv receiving an exemption pursuant to Section 458 or 458-a ofthe Real Property Tax Law sells the propertv receiving the exemption and purchases propertv within the same town or village. the assessor shall transfer and prorate. for the remainder of the fiscal vear. the exemption which the veteran received. The prorated exemption shall be based upon the date the veteran obtains title to the new propertv and shall be calculated bv multiplving the tax rate or rates for each municipal corporation which levied taxes. or for which taxes were levied. on the appropriate tax roll used for the fiscal vear or vears during which the transfer occurred times the previouslv granted exempt amount times the fraction of each fiscal vear or vears remaining subsequent to the transfer of title. Nothing in this section shall be construed to remove the requirement that anv such veteran transferring an exemption pursuant to this section reapplv for the exemption authorized pursuant to Section 458-a of the Real Propertv Tax Law on or before the following taxable status date. in the event such veteran wishes to receive the exemption in future fiscal vears. -3- . . III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. APPLICABILITY AND EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1,2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. Dated: February 13,2007 BY ORDER OF THE TOWN BOARD OF THE TOWN OF SOUTHOLD Elizabeth Neville Town Clerk PLEASE PUBLISH ON MARCH 1,2007 AND FORWARD ONE (1) AFFIDAVIT OF PUBLICATION TO ELIZABETH NEVILLE, TOWN CLERK, TOWN HALL, PO BOX 1179, SOUTHOLD, NY 11971. Copies to the following: Suffolk Times Assessors Town Clerk's Bulletin Board Town Board Members Town Attorney -4- . . STATE OF NEW YORK ) SS: COUNTY OF SUFFOLK) ELIZABETH A. NEVILLE, Town Clerk of the Town of South old, New York being duly sworn, says that on the a I day of _~l111111' '& ,2007, she affixed a notice of which the annexed printed notice is a true copy, in a proper and substantial manner, in a most public place in the Town of South old, Suffolk County, New York, to wit: Town Clerk's Bulletin Board, 53095 Main Road, Southold, New York. PH on 3/27/078:05 pm ~aQ~ Elizabeth A. e ille Southold Town Clerk Sworn before me this -.dL day ofF. OHIO ""(Jr\"' 2007. eA~~ '{Y\ {ID- otary Public LYNDA M. BOHN NOTARY PUBLIC, State of New York No. 01 B06020932 Qualified In Suffolk County Term Expires March 8, 20 a Town of Southold - Letter. Board .eting of February 13,2007 RESOLUTION 2007-188 ADOPTED Item # 28 DOC 10: 2606 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-188 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON FEBRUARY 13, 2007: WHEREAS, there has been presented to the Town Board ofthe Town of Southold, Suffolk County, New York, on the 13th day of February, 2007 a Local Law entitled "A Local Law in relation to Exemntion for Veterans and Gold Star Parents" now, therefore, be it RESOLVED that the Town Board ofthe Town of South old will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 13th day of March 2007 at 8:05 p.m. at which time all interested persons will be given an opportunity to be heard. The proposed Local Law entitled, "A Local Law in relation to Exemntion for Veterans and Gold Star Parents" reads as follows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Exemntion for Veterans and Gold Star Parents. BE IT ENACTED by the Town Board of the Town of Southold as follows: I. Purpose - The Town Board of the Town of Southold seeks to provide to certain war veterans and gold star parents the maximum exemption for Town-imposed taxes available under New York State Law. II. A new Article VI of Chapter 245 of the Code ofthe Town of South old is herebv adopted as follows: &245-15. Definitions. As used in this Article, the following terms shall have their meanings indicated: Generated February 14, 2007 Page 41 Town of Southold - Letter. Board .eting of February 13,2007 GOLD STAR PARENT - A parent of a child who died in the line of dutv while serving in the United States Armed Forces during a period of war. PERIOD OF WAR - The Spanish-American War: the Mexican border period: World War I: World War II: the hostilities known as the "Korean War". which commenced June 27, 1950, and terminated on Januarv 3 I. 1955: the hostilities known as the "Vietnam War", which commenced December 22,1961. and terminated on Mav 7, 1975: and the hostilities known as the "Persian Gulf conflict", which commenced August 2, 1990. VETERAN - A person: A. Who served in the active militarY, naval. or air service during a period of war or who was a recipient of the armed forces expeditionarY medal. naval expeditionarv medal. Marine Corps expeditionarY medal or global war on terrorism expeditionarY medal. and who was discharged or released therefrom under honorable conditions: or B. Who was emploved bv the War Shippings Administration or Office of Defense Transportation or their agents as a merchant seaman documented bv the United States Coast Guard or Department of Commerce or as a civil servant emploved bv the United States Armv Transportation Service (later redesignated as the United States Armv Transportation Corps. Water Division) or the Naval Transportation Service: and who served satisfactorilv as a crew member during the period of armed conflict. December 7,1941. to August 15, 1945, aboard merchant vessels in oceangoing (i.e.. foreign), intercoastal or coastwise service, as such terms are defined under federal law (46 U.S.C.A. && 10301 and 10501), and further to include near-foreign vovages between the United States, Canada. Mexico or the West Indies via ocean routes or public vessels in oceangoing service or foreign waters and who has received a certificate of release or discharge from active dutv and a discharge certificate or an honorable service certificate/report of casualty from the Department of Defense: C. Who served as a United States civilian emploved bv the American Field Service and served overseas under United States Armies and United States Armv Groups in World War II during the period of armed conflict December 7. 194 I, through Mav 8. 1945, and who was discharged or released therefrom under honorable conditions: or D. Who served as a United States civilian flight crew and aviation ground support emplovee of Pan American World Airwavs or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict. December 14, 1941, through August 14, 1945, and who was discharged or released therefrom under honorable conditions. &245-16. Exemption granted to veterans and Gold Star parents. Generated February 14,2007 Page 42 Town of Southold - Letter. Board feting of February 13,2007 A. The maximum exemption allowable to qualifying residential real property exempt from taxation. under &458-a of the New York Real Property Tax Law to the extent of 15% of the assessed yalue. shall be increased from $27.000 to $54.000. B. In addition to the exemption proyided by Subsection A of this Section. the maximum exemption allowable to yeterans who served in a combat theater or combat zone of operations. as documented by the award of the United States Campaign Ribbon or Service Medal. or the armed forces expeditionary medal. nayal expeditionary medal. Marine Corps expeditionary medal. or global war on terrorism expeditionary medal shall be increased from $27.000 to $36.000. C. The maximum exemption allowable. as an additional exemption ayailable to a yeteran who has receiyed a compensation rating from a New York yeterans organization or the United States Department of Defense because of a service- connected disability. calculated as the product of the assessed yalue multiplied by 50% of the yeteran's disability rating under &458-a of the New York Real Property Tax Law. is hereby increased from $90.000 to $180.000. D. The County of Suffolk hereby elects to include a Gold Star parent within the definition of "qualified owner" and to include property owned by a Gold Star parent within the definition of "qualifving residential real property". as proyided in &458- a(l)(c) and (d) ofthe New York Real Property Tax Law. on the condition that such property shall be the primary residence of the Gold Star parent. The exemption granted by Subsections A and B of this section are hereby extended to the primary residences of Gold Star parents located within the Town of Southold. The real property tax exemption proyided to Gold Star parents under &458-a of the New York Real Property Tax Law is hereby extended to such Gold Star parents to the maximum extent permissible under state law. .E;. Where a yeteran already receiying an exemption pursuant to Section 458 or 458-a of the Real Property Tax Law sells the property receiying the exemption and purchases property within the same town or village. the assessor shall transfer and ororate. for the remainder of the fiscal year. the exemption which the veteran received. The prorated exemption shall be based upon the date the veteran obtains title to the new property and shall be calculated by multiplying the tax rate or rates for each municipal corporation which levied taxes. or for which taxes were levied. on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the transfer oftitle. Nothing in this section shall be construed to remove the requirement that any such veteran transferring an exemption pursuant to this section reapply for the exemption authorized pursuant to Section 458-a of the Real Property Tax Law on or before the following taxable status date. in the event such veteran wishes to receive the exemption in future fiscal years. Generated February 14,2007 Page 43 Town of Southold - Letter. Board feting of February 13,2007 IV. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. APPLICABILITY AND EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1,2007. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. ~r,k~~A> Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Albert Krupski Jr., Councilman SECONDER: Louisa P. Evans, Justice AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr. Generated February 14,2007 Page 44