§ 51-18. Exemption.

Latest version.

A.
A Gold Star Parent is included within the definition of "qualified owner," as provided in Paragraph (c) of Subdivision 1 of § 458-a of the Real Property Tax Law.

B.
Property owned by a Gold Star Parent is included within the definition of "qualifying residential real property" as provided in Paragraph (d) of Subdivision 1 of § 458-a of the Real Property Tax Law, provided that such property shall be the primary residence of the Gold Star Parent.

C.
The additional exemption provided for in Paragraph (c) of Subdivision 2 of § 458-a of the Real Property Tax Law shall not apply to real property owned by a Gold Star Parent.

                    
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