HomeMy WebLinkAboutLL 03 of 2006 Tax Exemption Historic Barns.doc
TOWN OF ITHACA
LOCAL LAW NO. 3 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 VI, titled “Historic Barn Exemption”, as follows:
“Article VI
Historic Barn Exemption
§ 239-20. Statutory authority.
This article is enacted pursuant to § 483-b of the Real Property Tax Law of the
State of New York, as amended through Chapter 759 of the Laws of 2005.
§ 239-21. Grant of exemption; conditions.
A. Pursuant to the provisions of § 483-b of the Real Property Tax Law of the
State of New York, historic barns located in the Town of Ithaca which are
reconstructed or rehabilitated shall be partially exempt from general
municipal taxes to the extent provided hereinafter. For the purposes of
this article, an historic barn shall mean a structure that was at least
partially constructed before nineteen hundred thirty-six and that was
originally designed and used for storing farm equipment or agricultural
products, or for housing livestock.
B. Historic barns shall be exempt for a period of one year to the extent of one
hundred per centum of the increase in assessed value thereof attributable
to such reconstruction or rehabilitation and for an additional period of nine
years subject to the following:
(1) The extent of such exemption shall be decreased by ten per centum
of the “exemption base" each year during such additional period.
The "exemption base" shall be the increase in assessed value as
determined in the initial year of the term of the exemption, except
as provided below.
(2) In any year in which a change in level of assessment of fifteen
percent or more is certified for a final assessment roll pursuant to
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the rules of the State Board of Real Property Services of the State
of New York (or any successor agency), the exemption base shall
be recalculated and the exemption shall be recomputed as
described in § 483-b of the Real Property Tax Law of the State of
New York.
C. No such exemption shall be granted for reconstruction or rehabilitation
unless such reconstruction or rehabilitation was commenced subsequent to
the effective date of this article.
D. No such exemption shall be granted to an historic barn which is receiving
an exemption pursuant to §483 of the Real Property Tax Law of the State
of New York or which has received an exemption pursuant to that section
within ten years of the date of the application for exemption filed pursuant
to this article.
E. No such exemption shall be granted to an historic barn which is used for
residential purposes.
F. No such exemption shall be granted for reconstruction and rehabilitation
expenses that materially alter the historic appearance of the barn.
G. 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 § 483-b 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.
§ 239-22. Application for exemption.
Such exemption shall be granted only upon successful application by the owner or
all the owners of such barn 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.
§ 239-23. 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.”
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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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