§ 458-b. Exemption for Cold War veterans. 1. As used in this section:\n (a) "Cold War veteran" means a person, male or female, who served on\nactive duty in the United States armed forces, during the time period\nfrom September second, nineteen hundred forty-five to December\ntwenty-sixth, nineteen hundred ninety-one, and (i) was discharged or\nreleased therefrom under honorable conditions, or (ii) has a qualifying\ncondition, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service, or (iii) is a discharged LGBT veteran, as defined in\nsection one of the veterans' services law, and has received a discharge\nother than bad conduct or dishonorable from such service.\n (b) "Armed forces" means the United States army, navy, marine corps,\nair force, and coast guard.\n (c) "Active duty" means full-time duty in the United States armed\nforces, other than active duty for training.\n (d) "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 on\nactive military, naval or air service.\n (e) "Qualified owner" means a Cold War veteran, the spouse of a Cold\nWar veteran, or the unremarried surviving spouse of a deceased Cold War\nveteran. Where property is owned by more than one qualified owner, the\nexemption to which each is entitled may be combined. Where a veteran is\nalso the unremarried surviving spouse of a veteran, such person may also\nreceive any exemption to which the deceased spouse was entitled.\n (f) "Qualified residential real property" means property owned by a\nqualified owner which is used exclusively for residential purposes;\nprovided, however, that in the event that any portion of such property\nis not used exclusively for residential purposes, but is used for other\npurposes, such portion shall be subject to taxation and only the\nremaining portion used exclusively for residential purposes shall be\nsubject to the exemption provided by this section. Such property shall\nbe the primary residence of the Cold War veteran or the unremarried\nsurviving spouse of a Cold War veteran, unless the Cold War veteran or\nunremarried surviving spouse is absent from the property due to medical\nreasons or institutionalization.\n (g) "Latest state equalization rate" means the latest final state\nequalization rate or special equalization rate established by the\ncommissioner pursuant to article twelve of this chapter. The\ncommissioner shall establish a special equalization rate if it finds\nthat there has been a material change in the level of assessment since\nthe establishment of the latest state equalization rate, but in no event\nshall such special equalization rate exceed one hundred. In the event\nthat the state equalization rate exceeds one hundred, then the state\nequalization rate shall be one hundred for the purposes of this section.\nWhere a special equalization rate is established for purposes of this\nsection, the assessor is directed and authorized to recompute the Cold\nWar veterans exemption on the assessment roll by applying such special\nequalization rate instead of the latest state equalization rate applied\nin the previous year and to make the appropriate corrections on the\nassessment roll, notwithstanding the fact that such assessor may receive\nthe special equalization rate after the completion, verification and\nfiling of such final assessment roll. In the event that the assessor\ndoes not have custody of the roll when such recomputation is\naccomplished, the assessor shall certify such recomputation to the local\nofficers having custody and control of such roll, and such local\nofficers are hereby directed and authorized to enter the recomputed Cold\nWar veterans exemption certified by the assessor on such roll.\n (h) "Latest class ratio" means the latest final class rat
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