HomeMy WebLinkAboutLL 2 of 2024 Amending Chpt 239, Taxation, to update income tablesSTATE OF NEW YORK
DEPARTMENT OF STATE
ONE cOMMIERCE PLAZA
99 WASHINGTON AVENUE
'ALMNYMY-12231-0001-
Ham* //D0S,NY.G0V
Town of Ithaca
Paulefte Rosa
215 N. Ti oga Street
Ithaca, New York 14850
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APR 05 20,24
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Town of Ithaca, Local Law 2 2024, filed on' 3/2612024
Dear Sir/Madam:
The above referenced material was filed by this office as indicated. Additional
local law filing forms can be obtained from our website, fflM.dosny.gov.
Sincerely,
State Records and Law Bureau
(518) 473-2492
De artment
of Eltate
I► a A VA K1
TOWN CLERKS'OFFICE
Paulette Rosa, Town Clerk & Ashley Colbert, Deputy Town Clerk
215 N. ♦r. St 14850
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RecordsState
Department of . .
One Commerce Plaza
99 * Ave.
Albany, NY 12231 1
Enclosed please find Town of Ithaca Local Law 2 for the year
AMENDING CHAPTER 239 OF THE TOWN OF ITHACA CODE, TITLED
REGARDING O R CITIZENS AND CERTAI
i
Ashley Col C,
Deputy Town Clerk
New York State Department of State
Division of Corporations, State Records and Uniform Commercial Code
One Commerce Plaza, 99 Washington Avenue
Aay lbn, NY 12200 31-01
Local Law ng www.dos.ny.gov
Text of law should be given as amended. Do not include matter being eliminated and do not use
italics or underlining to indicate new matter.
F-jCounty Ocity ZTown ]Village
(Selectone)
of Ithaca
Local Law No. 2 ) of the year 2024
—H-ii,�-. . .............. - ....................................................
AMEN61NG CHAPTER 239 OF THE TOWN OF ITHACA CODE, TITLED "TAXATION",
Alocal law .. . . . ................................. .... .. .....................
(insert ride),
REGARDING EXEMPTION FOR SENIOR CITIZENS AND CERTAIN DISABLED
n
It enacted by TowBoard the Ninie" o-'f'L-e-q-Js1s-iiv-e --- A
ounty [--]city XTown E]Villa
(Select one
Ithaca
F 1 ml-
-111111-1111-1111111-1- ................. ..... . ... ....
(if additional space Is needed, attach pages the same size as this sheet, and number each)
DOS-023944 fRev 04/14) Paae 2 of 4
(Complete the certification In the paragraph that applies to the filing of this local law and
strike out that which Is not applicable.)
1. (Final adoption by local legislative body only.) 2
1 hereby certify that the local law annexed hereto, designated as local law No. -------- . of of
the (County)(City)(Town)(Village) of Ithaca
I-- .................................. 1� .......... . ............ .................... . .......... .............. . ........... --.- ...... ..... ... --- .. ..................... was duly passed by the
Town Board on �ebryar .12 2024
?Nimi'6fLig1iWiW'6 ............. .. ... .. . . . .. . . . . ......... ... .................. . . . . . ................................ . in accordance with the applicable
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective
Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 of
the (County)(City)(Town)(Village) of . .... . ... - was duly passed by the
re owssed after disa-c'croval . .....
(Elective Chief Executive Officer*)
on ................. 201E , in accordance w ith the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No.
on--------------------------------------- � 20
(Name of Legislative Body)
(Elective Chief Executive Officer*)
9=0
vote of a majority of the qualified electors voting thereon at the (general)(special)(annual) election held on . ------------------------------
20---, in accordance with the applicable provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was flied requesting referendum.)
Ihereby certify that the local law annexed hereto, designated as local law No . .......................................... . ......... .... .. --------- of 20 ............. . .................................... , of
the (County)(City)(Town)(Village) of was duly passed by the
on ...................................... ................... --- 20� ....... and was (approved)(not approved)
o'fLe'g'i's'l'a't'i"v'eB'o'dy) .. ... ... ... ........ ... ... ..... ... ... ... ... ....... ... . ... . ..........
(Elective Chief Executive Officer*)
law was subject to permissive referendum and no valid petition requesting such referendum was filed as of - .. . .... . .. . . . ........ -- . .. . .....
20--, in accordance with the applicable provisions of law.
* Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county -wide basis or, if there
be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is
vested with the power to approve or veto local laws or ordinances.
DOS-0239-f-I (Rev 04/14) Page 3 of 4
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. ................. of 20 .................................. of
the City of . ... . .. . .. . ........................................................................ having been submitted to referendum pursuant to the provisions of section (36)(37) of
the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of such city voting
thereon at the (special)(general) election held on ............................................................................. . .. .... ...... — 20 , became operative.
I hereby certify that the local law annexed hereto, designated as local law ................................................. of 20,................... of
the County of � ........... ---- ................................................................................... .- . . ..... .......... ....-State of New York, having been submitted to the electors at the General Election of
November ................................................... 20 pursuant to subdivisions 5 and 7 of section 33 of the Municipal Home Rule Law, and having
received the affirmative vote of a majority of the qualified electors of the cities of said county as a unit and a majority of the
qualified electors of the towns of said county considered as a unit voting at said general election, became operative.
(if any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I further certify that I have compared the preceding local law with the original on file in this office and that the same is a
correct transcript therefrom and of the whole of such original local law, nd, was finally adopted in the manner indicated in
n
paragraph:,.....I. . . . . . .... —,, above.
ou
Cie of t e c unty le sla i a body,,, City, Town or Vk�ge or
' of ty officer designated by ocal legislative body
(Seal) Date'.
DOS-023944 (Rev. 04114) Paqe 4 of 4
"Tuplay INW63*111 log VUXT ".01110MIM11111
February 12, 2024
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M-.1 "I. �Qrlymvl In ITrT, to n1ful IT. rmwma I MK4W1 It! MTW"' M I U I kJJ I FRU10%14,110) A
Whereas the Ithaca Town Board reviewed the proposed local law entitled "A Local Law
Amending Town of Ithaca Code Chapter 239, Taxation, regarding Exemptions for Senior
Citizens and Certain Disabled Persons with Limited Income" and held a duly scheduled and
publicized public hearing at its meeting on February 12, 2024, at which time all persons
wishing toaddress the Board on the proposed local law were heard, and
Whereas, pursuant to the New York State Environmental Quality Review Act ("SEQRA") and its
implementing regulations at 6 NYCRR Part 617, it has been deten-nined by the Town Board that
adoption of the proposed local law is a Type 11 action because it constitutes "routine or continuing
agency administration and managernent, not including new programs or major reordering of
priorities that may affect the enviroru-nent," and thus not subject to review under SEQRA; now,
therefore, be it
Resolved, that the Ithaca Town Board adopts Local Law of 2024 entitled "A Local Law amending
Disabled Persons with Limited Income."
Moved: Eric Levine Seconded: Susie Gutenberger
Vote: ayes- Howe, DePaolo, Bleiwas, Levine, Gutenberger & Rosen
STATE OF NEW YORK)
COUNTY OF TOMPKINS) SS:
TOWN OF ITHACA:
I, Ashley Colbert, Deputy Town Clerk of the Town of Ithaca, do hereby certify that the above
resolution is an exact copy of the same adopted by the Ithaca Town Board at a meeting on the 121h day of
February 2024.
LOCAL LAW 2 OF THE
A LOCAL LAW AMENDING CHAPTER 239 OF THE TOWN OF ITHACA CODE,
TITLED "TAXATION," REGARDING EXEMPTIONS FOR SENIOR CITIZENS AND
CERTAIN DISABLED PERSONS WITH: LIMITED INCOMES
Be it enacted by the Town Board of the Town of Ithaca as follows:
Section 1. Chapter 239 (Taxation), Article I (Senior Citizens Exemption) of the Town
of Ithaca Code, Section 239-2A, titled "Grant of exemption" is amended by deleting the
income/exempt percentage schedule in subparagraph A and replacing it with the following
income/exempt percentage schedule:
Annual Income of Owner or
Percentage Assessed Valuation
Combined Annual Income of Owners
Up to and including $35,000
More than $35,000 but less than $36,000
$36,000 or more but less than $37,000
$37,000 or more but less than $38,000
$38,000 or more but less than $38,900
$38,900 or more but less than $39,800
$39,800 or more but less than $40,700
$40,700 or more but less than $41,600
$41,600 or more but less than $42,500
$42,500 or more but less than $43,400
Exempt from Taxation
50%
45%
40%
35%
30%
25%
20%
15%
10%
5 %"
Section 2. Chapter 239 (Taxation), Article I (Senior Citizens Exemption) of the
Town of Ithaca Code, Section 239-5, titled "When effective" is amended by replacing the two
references to"2023" with "2024" so that this section reads as follows:
"The schedule in § 239-2A shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after March 1, 2024. With respect to assessment rolls prepared
on the basis of taxable status dates prior to March 1, 2024, the partial exemptional lowed
by the Town of Ithaca shall be limited to qualified properties, to those persons otherwise
qualified under, and to the amounts permitted by, the applicable Town of Ithaca local laws
in effect on the relevant taxable status date."
Section 3. Chapter 239 (Taxation), Article IV (Exemption for Certain Disabled Persons
with Limited Incomes) of the Town of Ithaca Code, Section 239-12A, titled "Grant of exemption;
conditions" is amended by deleting the income/exempt percentage schedule in subparagraph A
and replacing it with the following income/exempt percentage schedule:
Annual Income of Owner or
Percentage Assessed Valuation
Combined Annual Income of Owners
Up to and including $35,000
More than $35,000 but less than $36,000
$36,000 or more but less than $37,000
$37,000 or more but less than $38,000
$38,000 or more but less than $38,900
$38,900 or more but less than $39,800
$39,800 or more but less than $40,700
$40,700 or more but less than $41,600
$41,600 or more but less than $42,500
$42,500 or more but less than $43,400
Exempt from Taxation
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%"
Section 4. Chapter 239 (Taxation), Article IV (Exemption for Certain Disabled
Persons with Limited Incomes) of the Town of Ithaca Code, Section 239-15, titled "When
effective" is amended by replacing the two references to "2023" with "2024" so that this section
reads as follows:
"The schedule in § 239-12A shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after March 1, 2024. With respect to assessment rollsprepared
on the basis of taxable status dates prior to March 1, 2024, the partial exemptionallowed
by the Town of Ithaca shall be limited to qualified properties, to those persons otherwise
qualified under, and to the amounts permitted by, the applicable Town of Ithaca local laws
in effect on the relevant taxable status date."
Section 5. 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 6. This local law shall take effect immediately upon filing with the Secretary
of State of the State of New York.