HomeMy WebLinkAboutMN-CC-1997-12-17 December 17, 1997
1
COMMON COUNCIL PROCEEDINGS
CITY OF ITHACA, NEW YORK
Special Meeting 7:30 P.M. December 17, 1997
PRESENT:
Mayor Cohen
Alderpersons (9) Shenk, Mackesey, Efroymson, Vaughan,
Gray, Blumenthal, Thorpe, Marcham, Hanna
OTHERS PRESENT:
City Clerk – Conley Holcomb
City Attorney – Geldenhuys
City Controller – Cafferillo
Director of Planning and Development – Van Cort
Neighborhood and Historic Preservation Planner – Chatterton
EXCUSED:
Alderperson Sams
PLEDGE OF ALLEGIANCE:
Mayor Cohen led all present in the Pledge of Allegiance to
the American flag.
ADDITIONS TO OR DELETIONS FROM THE AGENDA:
Alderperson Mackesey requested the addition of an Executive
Session regarding a personnel item.
Alderperson Marcham requested the addition of a resolution
regarding the Sales and Use Tax Exemption.
No Council member objected.
SPECIAL ORDER OF BUSINESS:
2.1 An Ordinance to Amend Section 300-20 Entitled “Real
Property Tax Exemptions for Historic Properties”
By Alderperson Marcham : Seconded by Alderperson Blumenthal
ORDINANCE 97-______
NOW BE IT ORDAINED AND ENACTED by the Common Council of the
City of Ithaca, New York as follows:
Section 1. The City of Ithaca Municipal Code, Section 300,
is hereby amended by the addition of the following
provisions:
300-20.A. Legislative Intent.
This real property tax exemption for historic properties is
being enacted in order to achieve the following goals: to
increase incentives for property owners in historic
districts to invest in the upkeep and rehabilitation of
properties; to provide an incentive for the restoration and
rehabilitation of commercial structures which qualify as
landmarks in order to provide financial advantages, not
available elsewhere in the county at this time, which may
help to attract and retain businesses in the City of
Ithaca; to assist homeowners who are interested in
restoring their own properties, but may not be able to
afford to do so when faced with potential increases in
taxation as the result of alterations which would qualify
December 17, 1997
2
for this exemption; to provide financial incentives for
investment in low income residential neighborhoods which
may contain landmarked buildings or districts designated
within the area; and to provide a concrete benefit to
offset the perceived financial disadvantage of owning
historically or architecturally significant properties
which are subject to the regulations of the city’s Local
Landmarks Ordinance.
The City of Ithaca real property tax exemption is
intended to apply to alterations or rehabilitations of
historic property as authorized pursuant to section 96-a
and 119-aa through dd of the General Municipal Law and
section 444-a of the Real Property Tax Law and all other
powers granted to the City of Ithaca to provide such
exemptions.
This ordinance is intended to create a real property
tax exemption that preserves or increases the historic
character of real property located within the City of
Ithaca.
300-20.B Real property within the City of Ithaca
altered or rehabilitated subsequent to the effective date
of this ordinance shall be exempt from city real property
and special ad valorem levies, subject to and in accordance
with the schedule set forth in section 300-20.B.1 and
conditions outlined in Section 300-20.B.2,and C.
B.1 Historic property which shall be defined hereafter
shall be exempt from taxation to the extent of any increase
in value attributable to such alteration or rehabilitation
pursuant to the following schedule:
Year of exemption Percentage of Exemption
1 100%
2 100%
3 100%
4 100%
5 100%
6 80%
7 60%
8 40%
9 20%
10 0%
300-20.B.2 No such exemption shall be granted for such
alterations or rehabilitation unless all of the following
criteria are met:
(a) Such property must be historic which shall mean
that the property has been designated as a landmark or is a
property that is located in and contributes to the
character of a designated historic district, created by a
local law which was passed pursuant to section 96-a or 119-
d.d of the general municipal law; and
(b) Alteration or rehabilitation of exteriors and
public interiors (to the extent that public interiors are
regulated by the local preservation law) of historic
property must meet guidelines and review standards
established in the local preservation law; and
December 17, 1997
3
(c) Alterations and rehabilitation of exteriors and
public interiors (to the extent that public interiors are
regulated by the local preservation law) of historic
property are approved by the City’s Landmarks Preservation
Commission prior to commencement of work; and
(d) Alteration or rehabilitation must be for the
purpose of historic preservation. For purposes of
qualifying for a real property tax exemption pursuant to
this ordinance, alterations and rehabilitation shall be
deemed to be for the purpose of historic preservation if:
(i) only exterior work is involved; or
(ii) interior work involves the portion of the
building that has been designated as a public interior
under the local preservation law, to the extent that public
interiors are regulated under the local preservation law;
or
(iii) At least 20% of the total cost of the
project is directly attributable to exterior work and/or
work that enhances the structural stability or structural
integrity of the property; provided, however, that interior
work for the purpose of converting property from a one or
two family dwelling to a multiple dwelling as defined in
the City Code of the City of Ithaca shall not qualify for
the exemption; or
(iv) the project returns to use a building which
has not been used for a permissible purpose under
applicable zoning ordinances for a continuous period of at
least two years; and
(e) Alterations or rehabilitation must be commenced
subsequent to the effective date of this local law.
C. This exemption shall be granted only by
application of the owner or owners of such historic real
property on a form prescribed by the State Equalization and
Assessment Board. The application shall be filed with the
County Assessor, who is the assessor for the City of
Ithaca, on or before the appropriate taxable status date
covering City real property.
D. Such exemptions shall be granted where the
assessor is satisfied that the applicant is entitled to an
exemption pursuant to this section. The assessor shall
approve such application and such property shall thereafter
be exempt from taxation and special ad valorem levies for
City real property taxation as provided in the schedule
established in section 300-20.B.1 of this law commencing
with the assessment roll prepared on the basis of the
taxable status date referred to in subdivision 300-20.C of
this article. The assessed value of any exemption granted
pursuant to this section shall be entered by the assessor
on the assessment roll with the taxable property, with the
amount of the exemptions shown in a separate column.
E. This ordinance shall take effect immediately and
shall apply to assessment rolls completed on or after such
effective date.
December 17, 1997
4
Mary Tomlan, Chair, Ithaca Landmarks Preservation
Commission, explained the amendments to the ordinance that
were recommended by the Commission.
Extensive discussion followed on the floor regarding the
intentions of the City and the ordinance as it relates to
the interiors of historic properties.
Amending Resolution
By Alderperson Hanna : Seconded by Alderperson Efroymson
RESOLVED, That the last clause of the first paragraph in
Section 300-20.A Legislative Intent, be amended to read as
follows:
“and to provide a concrete benefit for improving or
restoring historically or architecturally significant
properties which are subject to the regulations of the
City’s Local Landmarks Ordinance.”
Ayes (6) Hanna, Efroymson, Gray,
Mackesey, Marcham, Shenk
Nays (3) Vaughan, Blumenthal, Thorpe
Carried
Amending Resolution
By Alderperson Hanna : Seconded by Alderperson Efroymson
RESOLVED, That Sections 300-20B.2 9(b),(c), and (d)ii be
deleted from the ordinance.
Ayes (5) Gray, Hanna, Mackesey,
Blumenthal, Efroymson
Nays (4) Vaughan, Shenk, Marcham,
Thorpe
The amendment failed due to lack of majority.
Failed
Main Motion as Amended
A vote on the Main Motion as Amended resulted as follows:
Carried Unanimously
2.2 Ithaca Traffic Signal Upgrade Grant Approval
By Alderperson Blumenthal: Seconded by Alderperson Vaughan
WHEREAS, a project for the Ithaca Traffic Signal Upgrade,
P.I.N. 375258 (the Project) is eligible for funding under
Title 23 U.S. Code, as amended, that calls for the
apportionment of the costs such program to be borne at the
ratio of 80% Federal funds and 20% non-federal funds, and
WHEREAS, the City of Ithaca desires to advance the Project
by making a commitment of 100% of the non-federal share of
the costs of Scoping, Design (Phases I-VI) and ROW
Incidentals; now, therefore be it
RESOLVED, That Common Council hereby approves the
above-subject project; and be it further
RESOLVED, That Common Council hereby authorizes the City of
Ithaca to pay in the first instance 100% of the federal and
non-federal share of the cost of scoping, design
(Phases I-VI) and ROW incidental work for the Project or
portions thereof; and be it further
December 17, 1997
5
RESOLVED, That the sum of $130,000 is hereby appropriated
from the General Fund (or appropriated pursuant to in-kind
services) and made available to cover the cost of
participation in the above phase of the Project; and be it
further
RESOLVED, That in the event the full federal and
non-federal share costs of the project exceeds the amount
appropriated above, Common Council of the City of Ithaca
shall convene as soon as possible to appropriate said
excess amount immediately upon the notification by the
NYSDOT thereof, and be it further
RESOLVED, That the Mayor of the City of Ithaca of the
County of Tompkins be and is hereby authorized to execute
all necessary Agreements, certifications or reimbursement
request for Federal Aid and/or Marchiselli Aid on behalf of
the City of Ithaca with the New York State Department of
Transportation in connection with the advancement or
approval of the Project and providing for the
administration of the Project and the municipality’s first
instance funding of project costs and permanent funding of
the local share of federal-aid and state-aid eligible
Project costs and all Project costs within appropriations
therefore that are not so eligible, and be it further
RESOLVED, That a certified copy of this resolution be filed
with the New York State Commissioner of Transportation by
attaching it to any necessary Agreement in connection with
the Project, and be it further
RESOLVED, That this resolution shall take effect
immediately.
Discussion followed on the floor regarding the impact that
traffic light synchronization would have on the rates of
speed driven within the City.
A vote on the resolution resulted as follows:
Carried Unanimously
2.3 One-Week Sales and Use Tax Clothing and Footwear
Exemption
By Alderperson Shenk : Seconded by Alderperson Mackesey
Be it enacted by Common Council as follows:
Section one. The local legislative body of this
jurisdiction hereby expresses its intent that receipts from
sales of and consideration given or contracted to be given
for purchases of clothing and footwear exempt from state
sales and compensating use taxes pursuant to paragraph 30
of subdivision (a) of section 1115 of the tax law during
the period commencing January 17, 1998, and ending January
23, 1998, should also be exempt from sales and compensating
use taxes imposed in this jurisdiction.
Section two. This resolution shall take effect immediately
and shall apply to sales made and uses occurring during
such period, although made or occurring under a prior
contract.
December 17, 1997
6
Extensive discussion followed on the floor regarding the
benefits and losses associated with the sales and use tax
exemption. City Controller Cafferillo reported that the
initial estimate of lost sales tax revenue is approximately
$9,000.
A vote on the resolution resulted as follows:
Ayes (8) Gray, Shenk, Thorpe, Hanna, Vaughan
Efroymson, Blumenthal, Mackesey
Nays (1) Marcham
Carried
January Sales Tax Holiday
By Alderperson Marcham : Seconded by Alderperson Efroymson
WHEREAS, Governor Pataki, Assembly Speaker Silver and
Senate Leader Bruno abruptly announced a January 17-23,
1998 “sales tax holiday” for certain clothing purchases at
a December 10 press conference, with no official notice to
municipalities, and
WHEREAS, state bureaucrats gave us and other municipalities
only until December 29, 1997 – meaning 11 business days, at
the height of the holiday season to enact a resolution, and
WHEREAS, cities and counties are being required to act
before this “tax holiday” is authorized by vote of the
State Legislature, which amounts to a subversion of the
legislative process by state leaders, and
WHEREAS, state leaders are well aware of their move’s
popularity with consumers but have failed to consider the
damaging impact these “tax holidays” have on many New York
localities, which are finding it increasingly difficult to
cope with losses in revenues, now be it
RESOLVED, That the Common Council of the City of Ithaca,
New York, protests the short notice given municipalities
and the bypass of the Legislature in scheduling this
January 1998 “sales tax holiday” and urges state
legislators to condemn the procedure, and be it further
RESOLVED, That this Common Council demands that Governor
Pataki and the Legislature take a comprehensive look at the
overall fairness of state tax structures and the varying
effects of sales tax reductions on localities before the
clothing exemption becomes permanent in December 1999.
Carried Unanimously
Bicycle Advisory Council Bumper Stickers
This item was withdrawn from the agenda as donations were
received for the purchase of bumper stickers from area
businesses.
EXECUTIVE SESSION:
By Alderperson Mackesey : Seconded by Alderperson Shenk
RESOLVED, That Common Council adjourn into Executive
Session to discuss a personnel item.
Carried Unanimously
December 17, 1997
7
RECONVENE:
Common Council reconvened into regular session with no
formal action being taken.
Resolution
By Alderperson Thorpe : Seconded by Alderperson Gray
RESOLVED, That Common Council create an ad-hoc committee
consisting of Alderpersons Mackesey, Vaughan, Shenk, and
Thorpe (alternate) to review a grievance submitted by a
City employee.
Carried Unanimously
ADJOURNMENT:
On a motion the meeting was adjourned at 9:10 P.M.
Julie Conley Holcomb, CMC Alan J. Cohen,
City Clerk Mayor