HomeMy WebLinkAbout2023-02-27TOWN OF DRYDEN
SPECIAL TOWN BOARD MEETING
February 27, 2023
Zoom Hybrid
Present: Supervisor Jason Leifer, Cl Daniel Lamb, Cl Loren Sparling,
Cl Leonardo Vargas-Mendez, Cl Christina Dravis
Elected Officials: Bambi L. Avery, Town Clerk
Other Town Staff:
Supv Leifer opened the meeting at 4:00 p.m.
PUBLIC HEARING – PROPOSED LOCAL LAW
TO INCREASE THE INCOME LEVEL FOR PARTIAL PROPERTY
TAX EXEMPTION FOR PERSONS WITH DISABILITIES
Supv Leifer opened the public hearing at 4:01 p.m. The town currently has a local law
on the books providing a partial property tax exemption for persons with disabilities. The
maximum income level has been increased and the town needs to pass this proposed local law
to implement the new income levels.
There were no comments from the board or the public and the public hearing was
closed at 4:15 p.m.
RESOLUTION #60 – ADOPT LOCAL LAW INCREASING THE PARTIAL TAX EXEMPTION
FOR REAL PROPERTY OWNED BY PERSONS WITH DISABILITIES WHOSE INCOMES ARE
LIMITED BY REASON OF SUCH DISABILITIES
Supv Leifer offered the following resolution and asked for its adoption:
RESOLVED, that this Town Board hereby adopts the following local law and directs the
Town Clerk to file the same with the Secretary of State of the State of New York:
1. This local law is enacted pursuant to Section 459-c of the Real Property Tax Law of the
State of New York as most recently amended.
2. Real property located in the Town of Dryden, owned by one or more persons each of whom
is disabled and whose income is limited by reason of such disability or real property owned by
married individuals, or siblings one of whom is disabled and whose income is limited by reason
of such disability shall be partially exempt from taxation by said Town for the app licable taxes
specified in Section 459-c based upon the income of the owner or combined income of the owners.
Such partial exemption shall be to the extent set forth in the schedule following.
PERCENTAGE ASSESSED
VALUATION EXEMPT
ANNUAL INCOME FROM TAXATION
Equal to or less than $35,000 50 percent
$35,001 or more but less than $36,000 45 percent
$36,001 or more but less than $37,000 40 percent
$37,001 or more but less than $38,000 35 percent
$38,001 or more but less than $38,900 30 percent
$38,901 or more but less than $39,800 25 percent
$39,801 or more but less than $40,700 20 percent
$40,701 or more but less than $41,600 15 percent
$41,601 or more but less than $42,500 10 percent
$42,501 or more but less than $43,400 5 percent
More than $43,400 0 percent
3. The partial exemption provided by this law shall, however, be limited to such property
and persons as meet the conditions, qualifications, exclusions, and limitations set forth in
Section 459-c of the Real Property Tax Law. This local law shall be administered in accordance
with said sections of the Real Property Tax Law, as now adopted, and as they may be amended
from time to time, and the provisions of said section as provided in Section 459-c, shall be
applicable to the effectuation of the exemption provided for in this local law.
4. Application for such exemption must be made by the owner or all of the owners of the
property on forms prescribed by the State Board to be furnished by the Tompkins County
Assessment Department and shall include the information and be executed in the manner
required or prescribed in such forms, and shall be filed in the said Assessment Department office
on or before the appropriate taxable status date.
5. Any conviction of having made any willful false statement of the application for such
exemption shall be punishable by a fine or not more than $100 and shall disqualify the applicant
or applicants from further exemption under this local law for a period of five (5) years.
6. This local law shall be applicable to the Town tax for assessment rolls based on taxable
status dates occurring on and after January 1, 2023 and the provisions of said local law shall
govern the granting of an exemption under Section 459-c, notwithstanding any contrary
provisions of that section.
7. This local law shall take effect immediately.
2nd Cl Lamb
Roll Call Vote Cl Sparling Yes
Cl Vargas-Mendez Yes
Cl Dravis Yes
Cl Lamb Yes
Supv Leifer Yes
There being no further business, the meeting was adjourned at 4:25 p.m.
Respectfully submitted,
Bambi L. Avery
Town Clerk