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Chapter 109 New Article IX Permanent and Total Disability Veteran Exemption 109-31 Legislative Intent The Town of West Seneca hereby adopts this local law to provide that the primary residence of any permanently and totally disabled veteran shall be fully exempt from taxation and special district charges, assessments and special ad valorem levies, provided that such veteran meets all other requirements of this section and such veteran has met at least one of the criteria set forth in subsection 109-31.1. 109-31.1 `Eligibility To be eligible for such exemption, a veteran: a. must have been discharged or released from active military, naval, space or air service, including army and air national guard service performed pursuant to federal orders under title 10 of the United States code, under honorable conditions; or b. must have a qualifying condition, as defined in section one of the veterans' services law, and must have received a discharge other than bad conduct or dishonorable from such service; or c. must be a discharged LGBT veteran, as defined in section one of the veterans' services law, and must have received a discharge other than bad conduct or dishonorable from such service; and d. must be considered by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of military service as evidenced by a letter, official form, or other document sent to such veteran from such department that specifically states such veteran is considered to be permanently and totally disabled as a result of such service. Written evidence of such permanent and total disability must be provided to the Town Assessor’s Office prior to the taxable status date. e. Written evidence of the veteran’s discharge status must be provided to the Town Assessor’s Office as part of any application for such exemption. 109-31.2 Limitations a. In no case shall the taxable assessed value of the property of a qualifying veteran be reduced below zero. Nothing contained herein shall be construed to require or authorize the discontinuance of any exemption granted pursuant to subdivision three of section four hundred fifty-eight of real property tax law. Page 18 of 241