Loading...
HomeMy WebLinkAboutLL 03 of 1991 Increase Tax Exemption for Seniors (Please Use this Conn for tiling your Local Law whit(lie 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. of..................... «Ithaca Town .. .............................................................................«. Local Law No..................3..........»..........................of the year 19»gZ.... A local law............................................................INCREASING THE PARTIAL TAX EXEMPTION FOR REAL PROPERTY ...................................................................................................................... game an.> OWNED BY PERSONS WITH LIMITED INCOMES WHO ARE 65 YEARS OF AGE OR OVER Be it enacted by the ............................TownBo.. rd....... .............. .«............................ .....................of tine ..... ..a.... Man*of L.esl.l.tha Body) Town .............«..................«.....«............................Ithaca..«..............................».,....«..«».......................«...........as follows: SECTION 1. The provisions of.Local Law No. 1 of the year 1971 of the Town of Ithaca as amended by Local Law No. 2 of the year 1977, Local Law No. 5 of the year 1980, Local Law No. 2 of the year 1982, Local Law No. 4 of the year 1983, Local Law No. 2 of the year 1987 and Local Law No. 4 of the year 1990, are hereby further amended to read as follows: Section 1. This law is enacted pursuant to Section 467 of the Real Property Tax Law of the State of New York as amended through .Chapter 198 of the Laws of 1990. Section 2. Pursuant to the provisions of Section 467 of the Real Property Tax Law of the State of New York, real property located in the Town of Ithaca, owned by one or more persons, each of wham is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be partially exempt from taxation by said Town for the applicable taxes specified in said Section 467 based upon the income of the owner or combined incomes of the owners. A person otherwise qualifying for such exemption shall not be denied such exemption if such person becomes sixty-five (65) years of age after the appropriate taxable status date and before December 31 of the same year. Such partial exemption shall be to the extent set forth in the schedule following: K"(If additional space is needed, please attach sheets of the same size its this and number each)-us ANNUAL INCOME OF OWNER PERCENTAGE ASSESSED OR COMBINED ANNUAL INCOME VALUATION EXFMPT OF OWNERS FROM TAXATION Up to and including $15,000.00 50% More than $15,000.00 but less than $15,600.00 45% $15,600.00 or more but less than $16,200.00 40% $16,200.00 or more but r" less than $16,800.00 35% $16,800.00 or more but less than $17,400.00 30% $17,400.00 or more but less than $18,00.00 25% $18,000.00 or more but less than $18,600.00 20% This partial exemption provided by this law shall, however, be limited to such property and persons as meet the conditions, qualification, exclusions and limitations set forth in Section 467 of the Real Property Tax Law of the State of New York. This local law 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 i the exemption provided for in this local law. Section 3. Application for such exemption must be made by the owner, or all of the owners of the property on forms prescribed by the State Hoard of Equalization and Assessment of the State of New York (or any successor agency) to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed in such assessor's office on or before the appropriate taxable status date. Section 4. Any conviction of having made any willful false statement of the application for such exemption shall be punishable by a fine of not more than One Hundred Dollars ($100.00) and shall disqualify the applicant or applicants from further exemption for a period of five (5) years. Section 5. This local law shall become effective as set forth below and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after March 1, 1991. With respect to assessment rolls prepared on the basis of taxable status dates prior to March 1, 1991, the partial exemption allowed hereunder shall be limited to qualified properties, to those persons otherwise qualified under, and to the amounts permitted by, Local Law No 1 of the year, 1971 and its amendments as in effect from time to time prior to the effective date of this local law. SECTION 2. This local law shall take effect ten days after its enactment. Page la (Complete the certification in the paragraph which applies to the filing of this local luw and strike out the matter therein which is not applicable.) 1. (Final adoption by local legislative body only.) I hereby certify that the local law annexed hereto,designated as local law No. ........1.......of 19-9.1 of the l" of.......Ithaca.............was duly passed by the.........Town..Board............................................. w (Name of Legislative Body) on....... ebruar ll.t......19....91 in accordance with the applicable provisions of law, 2. (Passage by local legislative body with approval or no disapproval by Elective Chief Executive Officer,* or repassago after disapproval.) I hereby certify that the local law annexed hereto,designa alas local law No.....................of 19........ County ofthe j wn of......................................was duly passed by the................................................................................. (Name of Legislative Body) Village not disapproved on.................................................19........ and was approved by the....................,........................,..... ..,. repassed after disapproval Elective Chief Executive Off or and was deemed duly adopted on........................................................19........ , in accordance with 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 19.......... County ofthe City of......................................was duly passed by the...................................................................................... Town (Name of Legislative Body) Village not disapproved on...................................................19........ and was approved by the............................................................... repassed after disapproval Elective Chief lPxecutive Officer on......................................................................19........ Such local law was submitted to the people by reason of a mandatory permissive referendum,and received'the affirmative vote of a innjority of the qualified electors voting general thereon at the special election held on.................................................:....19........, in accordance with the appli- annual cable provisions of law. A. (Subject to permissive referenduni,and final adoption because no valid petition filed requesting referendum.) I hereby certify that the local law annexed hereto,designated as local law No................... of 19.......... County ofthe CitTown of......................................was duly passed by the............................ (Name of Legislative Body) Village not disapproved ......................................................19........ and was approved by the.........................................................on repassed after disapproval Elective Chief Executive Officer .............................................................19......... Such local law being subject to a permissive referendum and no valid petition requesting such referendum having been filed, said local law was deemed duly adopted on „...................................................I..........19........, 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 chairman of the county legislative body,the mayor of a city or village or the supervisor of a town, when such officer Is vested with power to approve or veto local laws or ordinances. Page 2 5. (City local law concerning Charter revislon proposed by petition.) I hereby cerci�f;that the local lauv annexed hereto,designated as local law No.....................of 19........ of the City of..........................................................................having been submitted to referendum pursuant to the provisions of§37 of the,llun'c'pal'ionic Hule Law,and having received the affirmative vote of a majority of the qualified electors of such city voting thereon at the special election held on........................ general ................19............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 19......of the County of ......................................... State of New York, having been submitted to the Electors at the General Election of November........... 19...........pursuant to subdivisions 5 and 7 of Section 33 of the Muni- cipal [Ionic Rule Law,and having received tike affirmative vote of a najority of the qualified electors of the cities of said county as a unit and of 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.) W I further certify that.I have compared the preceding local law with the original on file in this office and that the some 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. CL2�- Town Clerk a Date: February 11, 1991 l (Seal) (Certification to be executed by County Attoruoy, Corporation Counsel, `Lown 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 correct text and that all proper proceedings have been had or taken for the enactment of the local law annexed hereto. ........... .'... ... ......... Signature John C. Barney Town Attorne=� ....... ...................... •Title Date: �/ � 1Wof .......... ....................................... / . Ithaca Town Page 3 FINAL CERTIFICATE OF NECESSITY The undersigned, Town Supervisor of the Town of Ithaca, hereby certifies as to the necessity for the immediate passage of the local law entitled "A LOCAL LAW INCREASING THE PARTIAL TAX EXEMPTION FOR REAL PROPERTY OWNED BY PERSONS WITH LIMITED INCOMES WHO ARE 65 YEARS OF AGE OR OVER." Shirley Raffensperger, Supervisor Dated; February 11, 1991 ....................................