HomeMy WebLinkAbout2008 #2 Partial Tax Exemption for People with Disabilities or a Limited IncomeLocal Law Filing
NEW YORK STATE DEPARTMENT OF STATE
41 STATE STREET
ALBANY, NY 12231
(Use this form to file a local law with the Secretary of State.)
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.
STATE OF NEW YORK
0EPAPTI HENT OF STATE
❑ County
F 1 P
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LJ City Groton Cit si E D
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Town _-MP4 2008
❑ Village
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Local Law No. _ _ _ - of the year 20 08
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A local law to amend Local Law No. 4 of 2005 providing a partial exemption from taxation to resident
(Insert Title)
property owners with disabilities who have limited incomes.
Be it enacted by the Town Board of the
(Name of Legislative Body)
❑ County
❑ City of - Groton
0 Town
❑ Village
Section 1. Purpose
as follows:
This Local Law is to amend Local Law No.4 of 2005 and is enacted pursuant to the provision of
section 459-c of the Real Property Tax Law of the State of New York to grant a partial
exemption from taxation to certain resident property owners of the Town of Groton (hereinafter
referred to as "Town") with disabilities who have limited incomes.
Section 2. Amendment
Section 3. Exemption of Local Law No. 4 of 2005 is amended to read as follows:
A. Real property situate within the bounds of the Town of Groton, Tompkins County,
New York, owned by husband and wife or by siblings (i.e. a brother or sister related
through half blood, whole blood or adoption), at least one of whom has a disability, and
whose income, as hereinafter defined, is limited by reason of such disability, shall be
exempt from taxation for real estate taxes to be levied by the Town of Groton for the year
2009 and thereafter by the percentage of exemption hereinafter specified for the annual
Page 1 of 5
income ranges listed below to the extent of 50 percent of the assessed valuation thereof.
Such exemption shall be based upon the assessed value of the exempt real property and
shall be computed after all other partial exemptions allowed by law have been subtracted
from the total amount assessed.
Annual Income Ranves Exemption Percentage
(1)
up to $24,000
50%
(2)
More than $24,000 but less than $25,000
45%
(3)
$25,000 or more but less than $26,000
40%
(4)
$26,000 or more but less than $27,000
35%
(5)
$27,000 or more but less than $27,900
30%
(6)
$27,900 or more but less than $28,800
25%
(7)
$28,800 or more but less than $29,700
20%
(8)
$29,700 or more but less than $30,600
15%
(9)
$30,600 or more but less than $31,500
10%
(10)
$31,500 or more but less than $32,400
5%
B. No exemption shall be granted:
1. If the income of the owner or the combined income of the owners of the property for
the income tax year immediately preceding the date of making application for exemption
exceeds the sum of $32,400. Where title is vested in either the husband or the wife, their
combined income may not exceed such sum, except where the husband or wife, or ex-
husband or ex-wife, is absent from the property due to divorce, legal separation or
abandonment, then only the income of the spouse or ex-spouse residing on the property
shall be considered and may not exceed such sum. Such income shall include social
security and retirement benefits, interest, dividends, total gain from the sale or exchange
of a capital asset, which may be offset by a loss from the sale or exchange of a capital
asset in the same income tax year, net rental income, salary or earnings, and net income
from self-employment, but shall not include a return of capital, gifts or inheritances or
monies earned through employment in the federal foster grandparent program. In
computing net rental income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real or personal property
held for the production of income;
2. Unless the property is used exclusively for residential purposes (provided, however,
that in the event that any portion of such property is not so used exclusively for
residential purposes but is used for other purposes, such portion shall be subject to
taxation and the remaining portion only shall be entitled to the exemption provided by
this section);
3. Unless the real property is the legal residence of and is occupied in whole or in part by
the disabled person, except where the disabled person is absent from the residence while
receiving health-related care as an inpatient of a residential health care facility, as defined
in section 2801 of the Public Health Law, and provided that any income accruing to that
person shall be considered income for the purposes of this section, only to the extent that
it exceeds the amount paid by such person or spouse, or sibling of such person for care in
the facility.
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C. No parcel may receive an exemption for the same municipal tax purpose pursuant to
both this Local Law and Local Law No. 2 of the year 2003, known as the "Local Law of
the Town of Groton Providing a Partial Exemption from Taxation to Persons Sixty-five
Years of Age and Older" filed with the New York Secretary of State on April 11, 2003,
and as amended by Local Law No. l of 2008.
D. Notwithstanding any other provision of law to the contrary, the provisions of this
Local Law shall apply to rental property held in trust solely for the benefit of a person or
persons who would otherwise be eligible for a real property tax exemption, pursuant to
this Local Law, were such person or persons the owner or owners of such real property.
Section 3. Separability
Should any section, paragraph, sentence, clause or phrase of this Local Law be declared
unconstitutional or unjust for any reason by a court of competent jurisdiction, the remainder of
this Local Law shall not be affected thereby.
Section 4. Inconsistency
All ordinances, local laws and parts thereof inconsistent with this Local Law are hereby repealed.
Section 5. Effective Date
This Local Law shall take effect immediately upon filing with the New York Secretary of State
and shall apply to the next real estate taxes to be levied by the Town of Groton.
Page 3 of 5
(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.)
1 hereby certify that the local law annexed hereto, designated as local law No. 2 of 20 08 of
the ((WA9JPVy) (Town) (XXW of __Groton was duly passed by the
Town Board on March 11 20 08 , in accordance with the applicable
(Name of Legislative Body)
provisions of law.
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective
Chief Executive Officer*.)
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
on 20 , and was (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the and was deemed duly adopted
(Elective Chief Executive Officer*)
on 20 , 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. of 20 of
the (County)(City)(Town)(Vi Ilage) of was duly passed by the
on 20 , and was (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on 20
(Elective Chief Executive Officer*)
Such local law was submitted to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative
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 filed requesting referendum.)
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
---_-------_----_______ --__- _ __--- - _ on 20 _ , and was (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on 20 Such local
(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'Ezecutive Officer means or includes the chiefexecutive officer of'a comity elected on a county -wide basis or, ifthere be none.
the chairperson of the county legislative body, the mayor of`a city or village, or the supervisor ofa town where such officer is vested with the
power to approve or veto local laws or ordinances.
Page 4 of 5
DOS -239 (Rev. 05/05)
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.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No. 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, and was finally adopted in the manner indicated in
paragraph 1 , above. /
Aerk the county legislative body, City, Town or Village Clerk or
officer designated by local legislative body
(Seal) Date:
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other
authorized attorney of locality.)
STATE OF NEW YORK
COUNTY OF TOMPKINS
I, the undersigned, hereby certify that the foregoing local law contains the corre t text and tha roper proceedings have been
had or taken for the enactment of the local law annexed hereto.
Signa ure
Attorney for `the Town
Title
>Qa ua-ty
QWof Groton
Town — -- - - --
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DOS-239 (Rev. OS/OS)
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