HomeMy WebLinkAboutLL 04 of 2006 Tax Exemption ADA.doc
TOWN OF ITHACA
LOCAL LAW NO. 4 OF THE YEAR 2006
A LOCAL LAW AMENDING CHAPTER 239 OF THE TOWN OF ITHACA
CODE, TITLED “TAXATION.”
Be it enacted by the Town Board of the Town of Ithaca as follows:
Section 1. Chapter 239 of the Town of Ithaca Code, titled “Taxation,” is
hereby amended by adding Article V, titled “Exemption for Certain Improvements to
Property Made Pursuant to the Americans with Disabilities Act”, as follows:
“Article V
Exemption for Certain Improvements to Property Made Pursuant to the
Americans with Disabilities Act
§ 239-16. Statutory authority.
This article is enacted pursuant to § 459-a of the Real Property Tax Law of the
State of New York, as amended through Chapter 759 of the Laws of 2005.
§ 239-17. Grant of exemption; conditions.
A. Pursuant to the provisions of § 459-a of the Real Property Tax Law of the
State of New York, real property located in the Town of Ithaca that is
altered, installed or improved pursuant to the Americans with Disabilities
Act of 1990 for the purposes of removal of architectural barriers for
persons with disabilities in existing property shall be partially exempt
from general municipal taxes as hereinafter provided. Such alterations,
installations or improvements to such real property shall be exempt
pursuant to the following exemption schedule:
YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 50
2 45
3 40
4 35
5 30
6 25
7 20
8 15
9 10
10 5
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B. No exemption shall be granted for alterations, installations or
improvements unless such alterations, installations or improvements were
commenced subsequent to the effective date of this article.
C. Notwithstanding the foregoing provision, if such alterations, installations
or improvements were commenced prior to the effective date of this
article, such alterations, installations or improvements may receive an
exemption pursuant to the exemption schedule of this section for the
remainder of the authorized period of exemption as if such alterations,
installations or improvements had been commenced on or after such
effective date; provided, however, the property shall not be eligible for
refunds of property taxes paid prior to the effective date of this article.
D. The partial exemption provided by this article shall, however, be limited to
such property and persons as meet the conditions, qualifications,
exclusions and limitations set forth in § 459-a of the Real Property Tax
Law of the State of New York. This article shall be administered in
accordance with said section of the Real Property Tax Law as now
adopted and as it may be amended from time to time, and the provisions of
said section shall be applicable to the effectuation of the exemption
provided for in this article.
§ 239-18. Application for exemption.
Such exemption shall be granted only upon successful application by the owner or
all the owners of such building on forms prescribed by the State Board of Real
Property Services of the State of New York (or any successor agency). The
owner or owners shall furnish the information and execute the forms in the
manner required or prescribed in such forms and shall file such forms in the
Tompkins County Assessment office on or before the appropriate taxable status
date. Such exemption shall be granted only if the appropriate assessing authority
approves the application.
§ 239-19. Applicability.
This article shall apply to assessment rolls prepared after the effective date of this
article on the basis of taxable status dates occurring on or after March 1, 2006.”
Section 2. If any provision of this local law is found invalid by any court of
competent jurisdiction, such invalidity shall not affect any other provisions of this local
law, which shall remain in full force and effect.
Section 3. This local law shall take effect immediately upon filing with the
Secretary of State of the State of New York.
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