§ 458-a. Veterans; alternative exemption. 1. The following terms\nwhenever used or referred to in this section shall have the following\nmeanings unless a different meaning clearly appears in the context:\n (a) "Period of war" means the Spanish-American war; the Mexican border\nperiod; World War I; World War II; the hostilities, known as the Korean\nwar, which commenced June twenty-seventh, nineteen hundred fifty and\nterminated on January thirty-first, nineteen hundred fifty-five; the\nhostilities, known as the Vietnam war, which commenced November first,\nnineteen hundred fifty-five and terminated on May seventh, nineteen\nhundred seventy-five; and the hostilities, known as the Persian Gulf\nconflict, which commenced August second, nineteen hundred ninety.\n (b) "Service connected" means, with respect to disability or death,\nthat such disability was incurred or aggravated, or that the death\nresulted from a disability incurred or aggravated, in line of duty in\nthe active military, naval or air service.\n (c) "Qualified owner" means a veteran, the spouse of a veteran or the\nunremarried surviving spouse of a veteran. Where property is owned by\nmore than one qualified owner, the exemption to which each is entitled\nmay be combined. Where a veteran is also the unremarried surviving\nspouse of a veteran, such person may also receive any exemption to which\nthe deceased spouse was entitled.\n (d) "Qualifying residential real property" means property owned by a\nqualified owner which is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nso used exclusively for residential purposes but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection. Such property must be the primary residence of the veteran or\nunremarried surviving spouse of the veteran, unless the veteran or\nunremarried surviving spouse is absent from the property due to medical\nreasons or institutionalization. In the event the veteran dies and there\nis no unremarried surviving spouse, "qualifying residential real\nproperty" shall mean the primary residence owned by a qualified owner\nprior to death, provided that the title to the property becomes vested\nin the dependent father or mother or dependent child or children under\ntwenty-one years of age of a veteran by virtue of devise by or descent\nfrom the deceased qualified owner, provided that the property is the\nprimary residence of one or all of the devisees.\n (e) "Veteran" means a person (i) who served in the active military,\nnaval, space, or air service during a period of war, or who was a\nrecipient of the armed forces expeditionary medal, navy expeditionary\nmedal, marine corps expeditionary medal, or global war on terrorism\nexpeditionary medal, and who (1) was discharged or released therefrom\nunder honorable conditions, or (2) has a qualifying condition, as\ndefined in section one of the veterans' services law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(3) is a discharged LGBT veteran, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service, (ii) who was employed by the\nWar Shipping Administration or Office of Defense Transportation or their\nagents as a merchant seaman documented by the United States Coast Guard\nor Department of Commerce, or as a civil servant employed by the United\nStates Army Transport Service (later redesignated as the United States\nArmy Transportation Corps, Water Division) or the Naval Transportation\nService; and who served satisfactorily as a crew member during the\nperiod of armed conflict, December seventh, nineteen hundred forty-one,\nto August fifteenth, nineteen hundred forty-five, aboard merchant\nvessels in oceangoing, i.e., foreign, intercoastal, or coas
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