NY A05371

Extends veterans' property tax exemptions to school district taxation in addition to county, city, town, and village taxation, if the school district's governing body adopts a resolution after public hearings authorizing such exemption

Allows school districts to adopt local laws to reduce maximum veterans' exemptions to nine thousand dollars, six thousand dollars, and thirty thousand dollars, or to four thousand, six thousand, and twenty thousand dollars

Permits school districts to adopt local laws increasing maximum veterans' exemptions up to thirty-six thousand dollars, twenty-four thousand dollars, and one hundred twenty thousand dollars, or higher amounts for "high-appreciation municipalities"

Allows school districts to adopt local laws extending property tax exemptions to Gold Star Parents (parents of military personnel killed in action) for their primary residences

Requires school districts' hearing and resolution procedures for veterans' exemptions to be conducted separately from procedures for other tax exemption hearings and local laws