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HomeMy WebLinkAboutLL#1 of 2026, Update Senior-Low Income Exemption Chart (FINAL)LOCAL LAW NUMBER # 1 OF 2026 A LOCAL LAW TO AMEND TOWN CODE § 240-3(A) TO UPDATE TAX EXEMPTION LEVELS The Town Board of The Town of Lansing, New York, pursuant to a Resolution dated February 19, 2026, does hereby adopt and pass this Local Law Number # 1 of 2026, and therefore, BE IT SO ENACTED as follows: SECTION 1 – AUTHORITY & PURPOSE: This local law is adopted pursuant to the Real Property Tax Law (“RPTL”) Article 4, Title 2, Town Law § 64, and Municipal Home Rule Law § 10, which authorize the Town of Lansing to update and amend tax exemptions allowed under RPTL Article 4, Title 2, to increase low-income senior and disabled individual exemptions. SECTION 2 – AMENDMENT OF TOWN CODE CHAPTER 240: Town Code Chapter 240, § 240-3(A) is amended to read as follows: (A) Real property located in the Town of Lansing, County of Tompkins; owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, or persons with disabilities, shall be partially exempt from taxation by said Town for the applicable taxes specified in RPTL § 467 based upon the income of the owner or the combined income of the owners pursuant to the following table: Annual or Combined Annual Income of Owners Percentage Assessed Valuation Exempt up to 33,500.00 65% $33,500.00 to $34,500.00 60% $34,500.00 to $35,500.00 55% $35,500.00 to $36,500.00 50% $36,500.00 to $37,500.00 45% $37,500.01 to $38,500.00 40% $38,500.01 to $39,500.00 35% $39,500.01 to $40,400.00 30% $40,400.01 to $41,300.00 25% $41,300.01 to $42,200.00 20% $42,200.01 to $43,100.00 15% $43,100.01 to $44,000.00 10% $44,000.01 to $44,900.00 5% SECTION 3 – SAVINGS AND SEVERANCE: The invalidity or unenforceability of any section, subsection, paragraph, sentence, clause, provision, or phrase of the aforementioned sections as declared by the valid judgment of any court of competent jurisdiction to be unconstitutional must not affect the validity or enforceability of any other section, subsection, paragraph, sentence, clause, provision, or phrase, which must remain in full force and effect. SECTION 4 – CODIFICATION: This local law shall be incorporated into the Town Code Chapter 240, and the incorporator may designate such new section and numerical headings, or other indexed references, as make for a coherent Town Code, sequentially numbered or marked. Nothing in this local law is intended to disrupt or affect the existing Town Code, except to the extent any existing code provision is herein expressly amended, superseded, or repealed. All other provisions of the Town Code are hereby reaffirme d and continued in force and effect, and the codification of these amendments shall follow the procedure for amending the code as set forth in the code, or in the Town’s local laws, including but not limited to Local Law #2 of 2020. SECTION 5 – EFFECTIVE DATE: This local law shall take effect immediately. Adopted February 19, 2026 RESOLUTION 26-26 RESOLUTION ADOPTING LOCAL LAW # 1 OF 2026 TO ADD THREE ADDITIONAL INCOME LEVELS AND EXEMPTIONS FOR LOW-INCOME SENIORS AND PERSONS WITH DISABILITIES AND THEREBY AMEND TOWN CODE CHAPTER 240 The following Resolution was duly presented for consideration by the Town Board: WHEREAS, NYS continually creates new tax exemptions for certain qualifying landowners, and allows and adjusts the maximum allowable amounts of such exemptions from time to time, and the Town has examined the cost of current options respecting the same, as well as what updates and amendments may be appropriate for the Town Code; and WHEREAS, the Town has developed a local law to amend the Town Code to add three additional levels to the low-income senior and disabled landowner exemptions, and said local law was made the subject of a public hearing on the 19th day of February 2026, whereat all persons wishing to be heard and all evidence as submitted were considered; and WHEREAS, this matter was, and hereby is again, deemed to be a Type II SEQRA Action (see e.g., 6 NYCRR Part 617, §§ 617.5(c)(26) and (33)), such that no further environmental review is required; and WHEREAS, upon deliberation upon the public hearing and comments and evidence submitted thereat, if any, and the terms and requirements of such local law, the Town Board of the Town of Lansing has RESOLVED as follows: 1. Local Law # 1 of 2026 be and hereby is approved and adopted in the form as presented to this meeting and, in such form, “be it so enacted.” 2. In accordance with the Municipal Home Rule Law, the final adopted version of this local law shall be filed with the Town Clerk and the New York Secretary as required by the Municipal Home Rule Law. A copy shall also be filed with and submitted to the Tompkins County Department of Assessment, so as to allow qualification as early as possible for such exemptions, as well as to meet the deadline for the 2026 assessment rolls. 3. This local law shall be forwarded to the municipal code service for immediate inclusion in the Town Code. The question of the adoption of such proposed Resolution was duly motioned by Councilperson Joseph Wetmore duly seconded by Councilperson Laurie Hemmings and put to a roll call vote with the following results: Councilperson Judy Drake – Aye Councilperson Laurie Hemmings – Aye Councilperson Christine Montague – Aye Councilperson Joseph Wetmore – Aye Supervisor Ruth Groff – Aye Accordingly, the foregoing Resolution was approved, carried, and duly adopted on February 19, 2026.