HomeMy WebLinkAbout1987 LL 02 - Partial Tax Exemption for Seniors Y •
(Please Use this Form for Filing your 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.
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Zo an of........»....._..................Ithaca, . ,
»» _.... .».............».
I9 8 7'
A local la-ri _.:.INCREASING THE PARTIAL, TAz>:...........Ez,E14PTION FOR REAREALPROPERTY
...................,,-......»tee€"wesseac'Ee:� �ro...K........n...
a
OWNED BY PERSONB WITH LIMITED INCOMES WHO ARE 65 YEARS
AGE OR OVER
Be it enacted by 6e ...»_ ..T,ow-n eBoard
Town ef...:,,.... » ... ..That ..».. ..,_...._.,.-------. » ». as follaws;
..
Section 1. The provisions of Local Law No,l of the year 1971 of the
own Ithaca as amended by Deal Law No. 2 of the year 1977, Loc 1
Law No. 5 of the year 1980, Local Law No. 2 of the year 1952, and ' canal.
Law No. .4 of the year 1953, are hereby further_ amended to read as
follows:
Section 1. This law is enacted pursuant to,Section 467 of the.
Realrow perty Tax, Lave of the State of New York as, amended through*
Chapter •756 of the laws. of 1986 and Section .467--D of the Real Property
Tax Law of the State of New York as added by Chapter 991 of the Laws
of. 1983.
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 mote persons, each of whom. 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. Such partial exemption shall be to the extent set
forth in the schedule following-
J ANNUAL INCOME OF 0111NIER,
OR. COMERS 1 Aa�iNLI1I INCOME PERCENTAGE ASSESSED
VALUATION EJaEMI'7'
OF Oh�NERS FROM TAXATION
Up to $12,025,00 50%
More than $12,025.00,
but less than $12,525.00 45%
F';," (If additscnal s ace is Herded, 3ease aeeach shxiets of thr, sane size as this and number each)
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$12,525.00 or more, but
less than $13,025.00 40%
$13,025.00 or, more 'but
less than $13,525.60
35%
$13,525.00 or more, but
less than $14,025.0() • . 30% .
$14,025.00 or more., but
less than $14,525.00 2570
$14,525.00 or more, but
less than' $15s025.00 20%
This partial, exemption provided by this .1a.7va shall', however, be
limited to. such property and persons as meet -tile conditions,
qualification; exclusions and limitations set forth in Section 467
eof.the Ral Property Tax Law of the. State of New York. Phis local
law shall; be administered. in accordance witi;. said section of the
'Real Property..Tax Law as now adopted end,-as it may:,be amended from
time to time, and the provisions of said section. shall be ap'plicabl'e,
the effectuation of-the exemption Provided. for -in this local .law.
Section 3. Application for such exemption. must be Stade by the
owner, or all of the owners of the 'property on. forms prescribed by
the State Board of Equalization and'Assessment of the State of New
York (or, any successor agency) to be furnishedby'.the appropriate
assessing authority and shall furnish the in.fQkmation 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
dated.
Section 4. -Any conviction of having made any willful false
statement o�the application for such exemption shall be ninishable
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 an T ail apply to assessment rolls prepared on the basis of
taxable status dates occurring on or .after May 1, 1987. With respect
to assessment rolls prepared -on the basis of taxable status dates
prior to May 1, 1987, 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 i,-1 effect from time to time
prior to the effective date of this local la:ti�.
SECTION 2. This local law shall take effect twenty days after ito
enactment or upon its'filirtg with' the office of the Secretary of
State, whichever is later,
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(Complete the certification in the paragraph which appRres to t�(iPing of tlais6sa& 1o1,.b and strike out tlr,c/
matt,.r theraia which is nat applicable'
1. (Final adoption by local legislai-ive body only,
I hereby ceri fythat the locel I w ,;rrnex,,-d he
of the
-was duly passedTown IC ,.1 art 1 x¢
N��
on,.F�bruax F 19. in or
o e ,,.is applic<, P)'",?' r.. brrV, ;,W.
(Passage by local Jegrslaaive bac,,,,: I
or repassage after-diaapprovaf!")
F.hereby certify that the lo. , .
st,s�i:r-.cP l I, ,r
County .
.. City c
of the Town of..........
Village
on
y�p
and was
provision, inlalvv'
(I%val adoption by referendum.)
F hereby certify that thelocal law antrexedher'etogeesig a€edaslrscal.lawIlo ..................-or 1.9.....,....
County
n», of the City
Town of......................................eras duly passed,i, aaa2.......:.......................
J i� «....
time o� .��,xs&9.k6a,klrxdy).
Village
not disapp_OeeC
on.................. 19........ at:d was approved lay tire.
repassed after disapp„ov8.1. - f'teGGfve r,?',4 t.'rcutzve officer
on—......... ....... .................. 19......., Such local law was submitted to the.peaple-by reason of a
mandatory a
permissive referendum,and received the affit�native 70"e.Or a t;riiy of f.ilu a O;ificd electafs votr`.rzf
general
thereon at the special election held ct n..:.........................................°.,. ....l.9 .... n cord€.;rbc With [46ppl
annual
cable previsions of law.
C (Subbed go pscreissive refe{enrlur,p�rrel fir30 sdopnea heeanr,, no va.lxel petltIVr,, qyaj r..cfuasting
referendum.)
lharaexel hereby certify that tbelocal law, c, sista d as loca""l 44,wNo.. ............ or 19e__
County
of tlae CityTown Of-------.............:... as duly passed b, the....
tRa 9rrrc,v,;+.G y @gyp¢rxi eb+,,, sody
Village not disapproved
1c avid was a rov 1 ix
pp dee
- 3 . .erre.
repassed afterrlasapprov,�I &1µ9kMv Cir°.(S,,z.e GUUVI OffIVer.:
° .. .19_........ Such-local law being subject to a penni.,sive referendum and no
valid petition requesting sue!) refereadum having been filed.-said local Raw was deegak1.daily adopte€3'orr
................................................................. ... 9...:..,., in accordance with Oe aitplicnb'ie.,provisions of law,
*Elective ChieA Executive:Off"accr Means rev includes t.Ze chief executive Officer of a county ekeW on a county-wide,assns
or,if there Fre atone,the chairman of the county legislative body,the r yor of a city tar vrNage or r,„h�supervisor of a town.,
where such offikea i vcoged with power ter,approve Ox veto lecA ba s err seed arzrre�>
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a. (City local lase concerning Charter revision proposed by petition,)
I hereby certify that the icrai 1-*nv annexed hereto,designated as local la v.No...................—Of 119.....:..
of the City of..................................................................:.......h3viog been submitted to referendum pursuant to the
provisions of §37 of the `Municipal Home Rule Law,and leaving received the affirmative vote of a niajority
of the qualified electors of such city voting thereon at the special '
general election held on............................•..,..
................19..........became operative,
(County local-law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto,designated'as focal Law No.......of 19......of the
County of .............:................ $tate' of New York, having been submitted to the Electors at Cite
General Election of November , 19,,..««.,pu;sctant to subdivisions S hnd 7 of Section 33 of Ilia Muni-
cipal Home Rule i,aw,and having received the affirmative.vote of a inalority of the"qualifled electors of the
cities of.said county as a unit and of a Majority of the.cualified electors of the towns of said county .
consideredr as.a unit vofing at said general election,became operative.
(U ony othef,,authorized"form of final adoption has been folloiaed, please provide an Pp
praprfate
cartiflcation.) . .
I"further certify that I have compared the pE:ece8ing local law wiflt theoriginal on file its this office
and that the same is a eot�•eet transcript therefrom and of the whole of such original local law, and was
finally adopted in the mariner•indicated in paragraph.......... ............... above,
Bate. February 11, 1987
`. (Seal)
t
(Certification to he executed by Couaty attorney, Corporation Counsel, Town Attorney, Village Attorney
at other authorized Attorney of locality.)
STATE til'' NEW YORE:
COUNTY OF....LTqpjpki-Ls
1, the undersigned, hereby certify that the foregoing local law contains ilie correc°t text and this_all
(r proper proceedings have been had or taken for the enactruent of ti:c local law annexed hereto,
Signature .john
..... own Attorney.,. ...,'........e..
Date.
lr:. of..........Ithaca
Town .,,....,a......................
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