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Local Law 8 - 2018LOCAL LAW NO. 8 OF THE YEAR 2018 A Local Law to Amend Chapter 221, Article VII of the Town Code regarding a Real Property Tax Exemption for Real Property Owned by Veterans of the Cold War. BE IT ENACTED by the Town Board of the Town of Wappinger as follows: Section -I: Title: This Local Law shall be known and cited as Town of Wappinger, "Local Law No. 8 of the Year 2018, Amending Chapter 221, Article VII of the Town Code Regarding a Real Property Tax Exemption for Real Property Owned by Veterans of the Cold War." Section -II: Legislative Intent: Pursuant to the authority of Chapter 655 of the Laws of 2007 which was codified at Real Property Tax Law §458-b, the Town of Wappinger Town Board enacted Local Law 16 of 2007 that granted a partial property tax exemption for qualifying real property that was owned by a Cold War Veteran. The intent of this law is to harmonize Article VII of Chapter 221 of the Town of Wappinger Code with amendments to Real Property Tax Law §458-b that occurred subsequent to its enactment in 2007. Chapter 6 of the Laws of 2008 eliminated the need to refile annually. Chapter 290 of the Laws of 2017 authorized municipalities to extend the Cold War Veterans exemption from 10 years to so long as the Cold War Veteran owns the property. Section -III: Repeal of Local Law 16 of 2007 Local Law 16 of 2007 which is codified at Chapter 221, Article VII of the Town of Wappinger Code is hereby repealed and shall be replaced as set forth in this Local Law. Section -IV: Enactment of New Article VII of Chapter 221 Chapter 221 entitled "TAXATION" of the Town Code of the Town of Wappinger is hereby amended by replacing the existing Article VII with a new Article VII which shall read as follows: "ARTICLE VII Cold War Veterans' Exemption 221-26. Definitions. As used in this article, the following terms shall have the meanings indicated which are derived from Real Property Tax Law §458-b(1) and shall be interpreted consistently with the State Law: COLD WAR VETERAN A person, male or female, who served on active duty in the United States armed forces, during the time period from September second, nineteen hundred forty-five to December twenty-sixth, nineteen hundred ninety-one, and was discharged or released therefrom under honorable conditions. ARMED FORCES The United States army, navy, marine corps, air force, and coast guard. ACTIVE DUTY Full-time duty in the United States armed forces, other than active duty for training. LATEST CLASS RATIO The latest final class ratio established by the New York State Board of Real Property Tax Services pursuant to Tide 1 of Article 12 of the New York Real Property Tax Law for use in a special assessing unit as defined in § 1801 of the New York State Real Property Tax Law. LATEST STATE EQUALIZATION RATE The latest final equalization rate established by the New York State Board of Real Property Tax Services pursuant to Article 12 of the New York State Real Property Tax Law. QUALIFIED OWNER A Cold War veteran, the spouse of a Cold War veteran or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled. QUALIFIED RESIDENTIAL REAL PROPERTY Property owned by a Qualified Owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this article. Such property shall be the primary residence of the Cold War veteran or the un- remarried surviving spouse of a Cold War veteran; unless the Cold War veteran or un-remarried surviving spouse is absent from the property due to medical reasons or institutionalization subject to such time limitations, if any, as are set forth in § 458-b(1)(f) of the New York State Real Property Tax Law. SERVICE CONNECTED With respect to disability or death, that such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in line of duty on active military, naval or air service. 221-27. Amount of Exemption; Limitations. A) Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $12,000 or the product of $12,000 multiplied by the latest state equalization rate of the town of Pleasant Valley, or, in the case of a special assessing unit, the latest class ratio, whichever is less. B) In addition to the exemption provided by Subsection A of this section, where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service - related disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War veteran's disability rating; provided, however, that such exemption shall not exceed $40,000, or the product of $40,000 multiplied by the latest class ratio, whichever is less. 221-28. Eligibility for exemption. If a Cold War veteran receives either a veteran's exemption under § 458 of the Real Property Tax Law or an alternative veterans tax exemption under Article III of this Chapter, which is authorized by § 458-a of the Real Property Tax Law, the Cold War veteran shall not be eligible to receive an exemption under this article. 221-29. Duration of exemption. Pursuant to New York State Real Property Tax Law §458-b (2)(c)(iii), the exemption granted by this Article shall be granted to a Qualified Owner for Qualified Residential Real Property for as long as they remain a Qualified Owner of the property, without regard to such ten-year limitation otherwise prescribed by New York State Real Property Law absent the adoption of local law by the Town of Wappinger. § 221-30. Application for exemption. A) Application for the exemption set forth in this article shall be made by the Qualified Owner, or all of the Qualified Owners, of the property on a form prescribed by the New York State Board of Real Property Tax Services. B) The owner or owners shall file the completed form in their local assessor's office on or before the first appropriate taxable status date. C) The exemption shall continue in full force and effect for all appropriate subsequent tax years and the owner or owners of the property shall not be required to refile each year. Applicants shall be required to refile on or before the appropriate taxable status date if the percentage of disability percentage increases or decreases or may refile if other changes have occurred which affect qualification for an increased or decreased amount of exemption as required by New York Real Property Tax Law § 458-b(3). D) Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the New York State Penal Law. Section -V: Numbering for Codification: It is the intention of the Town of Wappinger and it is hereby enacted that the provisions of this Local Law shall be included in the Code of the Town of Wappinger; that the sections and sub -sections of this Local Law may be re -numbered or re -lettered to accomplish such intention; the Codifier shall make no substantive changes to this Local Law; the word "Local Law" shall be changed to "Chapter", "Section" or other appropriate word as required for codification; and any such rearranging of the numbering and editing shall not effect the validity of this Local Law or the provisions of the Code effected thereby. Section -VI: Separability: The provisions of this Local Law are separable and if any provision, clause, sentence, subsection, word or part thereof is held illegal, invalid or unconstitutional, or inapplicable to any person or circumstance, such illegality, invalidity, or unconstitutionality, or inapplicability, shall not affect or impair any of the remaining provisions, clauses, sentences, subsections, words or parts of this local law or their application to other persons or circumstances. It is hereby declared to be the legislative intent of the Town Board of the Town of Wappinger that this Local Law would have been adopted if such illegal, invalid or unconstitutional provision, clause, sentence, subsection, word or part had not been included therein, and if such person or circumstance to which the Local Law or part thereof is held inapplicable had been specifically exempt therefrom. Section -VII: Effective Date: This Local Law shall become effective immediately upon filing with the Secretary of State as provided by law Municipal Home Rule Law.