§ 10C-1. Definitions.  


Latest version.
  • As used in this chapter, the following terms shall have the meanings indicated:
    ACTIVE DUTY
    Full-time duty in the United States armed forces, other than active duty for training.
    ARMED FORCES
    The United States Army, Navy, Marine Corps, Air Force, and Coast Guard.
    COLD WAR VETERAN
    A person, male or female, who served on active duty in the United States armed forces, during the time period from September 2, 1945, to December 26, 1991, and was discharged or released therefrom under honorable conditions.
    LATEST CLASS RATIO
    The latest final class ratio established by the State Board pursuant to Title One of Article 12 of the New York State Real Property Tax Law, as amended, for use in a special assessing unit as defined in § 1801 of the New York State Real Property Tax Law, as amended.
    LATEST STATE EQUALIZATION RATE
    The latest final equalization rate established by the State Board pursuant to Article 12 of the New York State Real Property Tax Law, as amended.
    QUALIFIED OWNER
    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.
    QUALIFIED RESIDENTIAL REAL PROPERTY
    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 chapter. 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.
    SERVICE-CONNECTED
    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 line of duty on active military, naval or air service.