T A B L E O F C O N T E N T S P RT I A ... - Broome County

§ 185-87 TAXATION
§ 185-91
§ 185-87. Real property held in trust.
Notwithstanding any other provision of law to the contrary, the provisions of this section shall
apply to real property held in trust solely for the benefit of a person or persons who would
otherwise be eligible for a real property tax exemption, pursuant to § 185-81 of this article,
were such person or persons the owner or owners of such real property.
ARTICLE XII
Duplicate Tax Bills
[Adopted 6-18-1998 by L.L. No. 9-1998]
§ 185-88. Fee.
A fee of $2 shall be charged for the processing of duplicate tax bills when requested by the
public.
ARTICLE XIII
Exemption for Gold Star Parents
[Adopted 3-22-2001 by L.L. No. 1-2001]
§ 185-89. Gold Star Parent.
A Gold Star Parent, as defined in § 458-a(7)(a) of the Real Property Tax Law, shall be
included in the definition of "qualified owners" in § 458-a(1)(c) of the Real Property Tax
Law, for the purposes of eligibility for the veterans' alternative exemption with regard to taxes
levied by Broome County.
§ 185-90. Property owned by Gold Star Parent.
Property owned by a Gold Star Parent shall be included within the definition of "qualifying
residential real property" in § 458-a(1)(d) of the Real Property Tax Law, provided that such
property shall be the primary residence of the Gold Star Parent, for the purposes of eligibility
for the veterans' alternative exemption with regard to taxes levied by Broome County.
§ 185-91. When effective.
This article shall take effect immediately upon filing with the Secretary of State and shall
apply to taxes levied by Broome County based on current rolls prepared on the basis of
taxable status dates occurring on or after the effective date of this article.
185:45
11 - 15 - 2004