§ 452 — Veterans organizations

§ 452. Veterans organizations. 1. Real property owned by a\ncorporation, association or post composed of veterans of the Grand Army\nof the Republic, Veterans of Foreign Wars, Disabled American Veterans,\nthe United Spanish War Veterans, the Jewish War Veterans of the United\nStates, Inc., Catholic War Veterans, Inc., the American Legion, AMVETS,\nAmerican Veterans of World War II, Italian American War Veterans of the\nUnited States, Incorporated, Masonic War Veterans of the State of New\nYork, Incorporated, Vietnam Veterans of America and any other\ncorporation or association of veterans of the armed forces of the United\nStates in any war, actually and exclusively used and occupied by such\ncorporation, association or post shall be exempt from taxation and\nexempt from special ad valorem levies and special assessments to the\nextent provided in section four hundred ninety of this chapter.\n 2. (a) Such real property shall be so exempt although it or a portion\nthereof is used by another corporation or association whose real\nproperty would be entitled to an exemption pursuant to any section in\ntitles one or two of this article except sections four hundred eight,\nfour hundred forty, four hundred sixty-six or four hundred\nseventy-eight, if such corporation or association itself owned such real\nproperty, as long as any moneys paid to the owning corporation,\nassociation or post by the using corporation or association do not\nexceed the amount of carrying, maintenance and depreciation charges of\nthe property or portion thereof, as the case may be.\n (b) If a portion of such real property is actually and exclusively\nused by any person whose real property would not be so entitled to an\nexemption, such portion shall be subject to taxation, special ad valorem\nlevies and special assessments and the remaining portion only shall be\nexempt as provided herein subject to the provisions of paragraph (c) of\nthis subdivision.\n (c) The portion of real property which would otherwise be subject to\ntaxation, special ad valorem levies and special assessments under\nparagraph (b) of this subdivision shall be exempt therefrom for purposes\nof any municipal corporation in which such property is located only if\nthe governing body of such municipal corporation, after a public\nhearing, adopts a local law, ordinance or resolution so providing.\n 3. Real property owned by a soldiers' monument corporation organized\npursuant to section fourteen hundred five of the not-for-profit\ncorporation law shall be eligible for full or partial exemption from\ntaxation as provided in this section if:\n (a) such property is not used in such manner as entitles it to\nexemption pursuant to section four hundred forty-two of this chapter,\nand\n (b) the membership of such corporation is composed of specified\nveterans as provided in subdivision one of this section, and\n (c) such property is, notwithstanding any provision of such\ncorporation's certificate of incorporation to the contrary, actually and\nexclusively used and occupied by such corporation in a manner otherwise\nentitling it to exemption under subdivision one or two of this section.\n