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1985 – No.2 – Adopting Pro-Rata – Veterans Exemption

Section 1. The purpose of this law is to establish a pro-rata Veterans Exemption pursuant to Section 458(5) (a) of the Real Property Tax Law.

Section 2. Where the total assessed value of real property located in Jefferson County on which a veterans exemption has been granted, increases or decreases due solely to the implementation of full value assessment, the amount of the exemption, for county tax purposes, shall be increased or decreased in the same proportion as the total assessed individual assessing units are hereby directed to make such proportional adjustments to the assessment rolls hereafter adopted without further application on the part of the owner.

Section 3. This local law repeals Local Law No. 1 of the year 1982.

Section 4. This local law shall take effect immediately upon its proper filing.

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