§ 288-29. Definitions.

As used in this article, the following terms shall have the meanings indicated:

ACTIVE DUTY

Full-time duty in the United States Armed Forces, other than active duty 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, was discharged or released therefrom under honorable conditions and satisfies any other requirements set forth in § 458-b(l)(a) of the New York Real Property Tax Law.

LATEST CLASS RATIO

The latest final class ratio established by the New York State Board of Real Property Tax Services pursuant to Article 12 of the New York State Real Property Tax Law for use in a special assessing unit as defined in § 1801 of the New York State Real Property Tax Law.

LATEST STATE EQUALIZATION RATE

The latest final equalization rate established by the New York State Board of Real Property Tax Services pursuant to Article 12 of the New York State Real Property Tax Law.

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 portions used exclusively for residential purposes shall be subject to the exemption provided by this article. 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 subject to such time limitations, if any, as are set forth in § 458-b(1)(f) of the New York State Real Property Tax Law.

SERVICE CONNECTED

With respect to disability or death, 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.