LL #02-2003Local Law Filing
NEW YORK STATE DEPARTMENT OF STATE
41 STATE STREET, ALBANY, NY 12231
(Use this form to file a 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.
09
of----- WapPMer------ - -
Town- ----------------------------- ------ ------ -
Local Law No.tt2_________________________________ of the year 20 -Q! --
A local law ___ entitled "Local Law No. ��2 of th------------------------------------------ ea2003Amending__the Real
fl—,n rdc) - --
__Property__Tag Egemp-ion_for Senior Citizens"
---------------------------'--------------
Be it enacted by the ________ Town_ Board ---------------------------------------------------------------- of the
cimsty
CAM
T of----------- Wappinger--------------------------------------------------------------- as follows:
e
TEXT COMMENCES ON NEXT PAGE
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS -234 ( Rev. 11/99) ( I )
LOCAL LAW NO. #2 OF THE YEAR 2003
A Local Law entitled "Local Law No. #2 of the Year 2003, Amending the Real Property
Tax Exemption for Senior Citizens."
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. _#2 of
A
2003, entitled "Local Law No. #2 of the Year 2003, Amending the Real Property Tax Exemption
for Senior Citizens".
Section II: LeLyislative Intent and Purpose:
It has come to the attention of the Town Board of the Town of Wappinger that the
New York State Legislature, pursuant to §467 of the Real Property Tax Law, authorizes
local municipalities to exclude the income collected by senior citizens classified as
Veteran's Disability Compensation as defined in Title 38 of the U.S. Code when
determining income level eligibility requirements. The Town Board acknowledges the great
contribution made by those senior citizens who collect Veteran's Disability Compensation
to the quality of life for the residents of the Town of Wappinger and the Town Board
determines that it is appropriate to recognize this contribution in the form of real property
tax relief. The Town Board has further determined that it is in the best interest of the
citizens of the Town of Wappinger to amend the Town Code in order to implement the tax
exemption authorized by the Legislature for sibling owners of real property who reside
together, one of whom is sixty-five years of age or over. Accordingly, it has been
determined that to the extent that additional real property tax relief is authorized by the New
York State Legislature for senior citizens who collect Veteran's Disability Compensation,
O:\WAPPINGE\Town Board\LOCAL LAW\SrCitizen\2003\Law-Resol-Hearing.doc
FINAL — February 7, 2003
and senior citizen sibling owners of real property who reside together the Town of
Wappinger is best served by providing such additional relief. Article I of §221-2 of the
Town Code shall be amended to implement the provisions of this Local Law. This Local
Law authorizes the Assessor to exclude Veteran's Disability Compensation from the
determination of the income eligibility level pursuant to §467 of the Real Property Tax Law
as well as to allow senior citizen sibling owners of real property who reside together to be
i
exempt from Town taxes to the maximum extent of Fifty Percent (50%) of the assessed
valuation thereof.
Section III:
This Local Law No. jZ of 2003 hereby amends Article I to Chapter 221 "Taxation"
of the Code to the Town of Wappinger as follows:
"ARTICLE I: Senior Citizen Exemption
Section 221-2 Tax Exemption
Real property owned by one or more persons, each of whom is sixty-five (65)
years of age or over, or real property owned by husband and wife or by siblings,
one of whom is sixty-five years of age or over, shall be exempt from town taxes
to the extent of Fifty Percent (50%) of the assessed valuation thereof, subject to
the following conditions:
a. The owner or all of the owners of such real property must file an
application on forms provided by the Board of Real Property Services
in the Assessor's Office on or before the 1St of May of each year or at
such date as may be hereafter fixed by law.
b. In order to be eligible for a Fifty Percent (506/o) tax exemption, the
income of the owner or the combined income of the owners of the
property shall not and may not exceed the sum of Twenty Thousand
Five Hundred Dollars ($20,500) for the income tax year immediately
preceding the date of making the application for exemption. The
"income tax year" shall mean the twelve-month period for which the
owner or owners filed a federal personal income tax return, or if no
such return is filed, the preceding calendar year. Where title is vested
in either the husband or the wife, their combined income may not
exceed such income. Such income shall include social security and
O:\WAPPINGE\Town Board\LOCAL LAW\SrCitizen\2003\Iaw-Resol-Hearing.doc
FINAL —February 7, 2003
retirement benefits, interest, dividends, total gain from the sale or
exchange of a capital asset which may be off set by a loss from the
sale or exchange of a capital asset in the same income tax year, net
rental income, salary or earnings and net income from self-
employment, but shall not include a return of capital, gifts,
inheritances, payments made to individuals because of their status as
victims of Nazi persecution, as defined in P.L. 103-286 or monies
earned through employment in the federal foster grandparent program
and any such income shall be offset by all medical and prescription
drug expenses actually paid which were not reimbursed or paid for by
insurance. Such income shall also not include Veteran's Disability
Compensation, as defined in Title 38 of the U.S. Code. In computing
net rental income and net income from self-employment no
depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income."
Section N: 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 V: Effective Date:
This Local Law shall become effective immediately upon filing with the Secretary of
State as provided by law.
O:\WAPPINGE\Town Board\LOCAL LAW\SrCitizen\2003\Law-Resol-Hearing.doc
FINAL — February 7, 2003
(Complete the certification in the paragraph that applies to the filing of this local law and
strike out that 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. --------- it2----------------------- of 2043___
of the )(Town)() of—W-appIngem ----------------------------------------------- was duly passed by the
-T-ewn-$oazd.------------------------------ on __Feh_2&------ 2043--, in accordance with the applicable provisions of law.
(Name of Legislative Body)
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval
by the Elective Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. ___________________________________ of 20--____
of the (County)(City)(Town)(Village) of_________________________________________________________________ was duly passed by the
----------------------------------------------- on ------------------ 20 ___ , and was (approved)(not approved)(repassed after
(Name ofLegislaiive Body)
disapproval) by the__________________________________________________ and was deemed duly adopted on 20
(Elective Chief Executive Officer*)
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 20 ------
of the (Cou nty)(City)(Town) (Village) of_________________________________________________________________ was duly -passed by the
--------------;------------------------------------ on ------------------ 20---- , and was (approved)(not approved)(repassed after
(Name of Legislative Body)
disapproval) by the_________________________________________________ on ------------------- 20---- . Such local law was submitted
(Elective Chief Execurive Officer*)
to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative vote of a majority of
the qualified electors voting thereon at the (gene ral)(special)(annual) election held on__________________ 20.___ , in
accordance with the applicable provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. ___________________________________ of 20 ------
of the (County)(City)(Town)(Village) of_________________________________________________________________ was duly passed by the
---------------------------------------------------
on _ 20____ , and was (approved)(not approved)(repassed after
(Name of Legislative Body)
disapproval) b the ------------------- ----------------------- on ------------------
pp y -------- 20 --- . Such local law was subject to
(Elective Chief Executive Officer*)
permissive referendum and no valid petition requesting such referendum was filed as of ------------------ 20-___ , in
accordance with the applicable provisions of law.
* Elective Chief Executive Officer means or includes the chief executive officer of a county elected or. a county-
wide basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or village, or
the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances.
(2)
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the City of --------------------------------------------- having been submitted to referendum pursuant to the provisions of
section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the
qualified electors of such city voting thereon at the (special)(general) election held on------------------- 20----,
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 20 ------
of the County of ---------------------------------------------------- State of New York, having been submitted to the electors
at the General Election of November ---------------------- 20----, pursuant to subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cit-
ies of said county as a unit and 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.)
I further certify that I have compared the preceding.local law with the original on file in this office and that the same
is a correct transcript therefrom and of the whole of such original local law, and was finally adopted in the manner in-
dicated in paragraph -----L-----, above. /7
Clerk of the County legislative y tty, Tovyii or Village Clerk
or officer designated by local 1 's tive body
GLORIA E, T C1 rk
(Seal) Date: 471 — I
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
COUNTY OF �tchess
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 ti
ALBERT P. ROBERTS
Attorney to Town
Title
Town
of Wappinger
Date:
(3)