LL #06-200241 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.
)NXK of -------------- WappinZRr-------------------------------------------------------------
Town
��6 ____ of the year 2002. --
Local Law No- ------ - - ------------------------ Y
-! -_-- f--- ------ -----2 02 --Ame --- g---- a --Cod--- ----
A local law ___eAt�t�esl.___1J_ocal_ �o of the Year 2002, Amenc.in the e
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_of --the Town_-of-Wappinur t- Increase the Income- Eli€ibilit} for Partial
Real Property --Tax Exemptions for Real Property Ownee by Disabled Persons"
- -- P ------------------- ---------- - -
Be it enacted by the----Tawn_Bnard-------------------------------------------------------------------- of the
(Same o/LegWarive Body)
cry
( of ------------ w4gingar-------------------------------------------------------------- as follows:
Town
NRJ4]IgK
TEXT COMMENCES ON NEXT PAGE
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DOS -239 (Rev ! 1!99)
LOCAL LAW NO. #6 OF THE YEAR 2002
A Local Law entitled "Local Law No.#6 of the Year 2002, Amending the Code of the
Town of Wappinger to Increase the Income Eligibility for Partial Real Property Tax Exemptions for
Real Property Owned by Disabled Persons."
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. #_ of
the Year 2002, Amending the Code of the Town of Wappinger to Increase the Income Eligibility for
Partial Real Property Tax Exemptions for Real Property Owned by Disabled Persons", which shall
amend the present Town Code fixing the income limitations for eligibility for real property tax
exemptions for disabled persons, as set forth below.
Section II: Legislative Intent:
Section §459-c of the Real Property Tax Law has been amended to increase
the maximum income eligibility for a real property tax exemption of fifty percent
(50%) for property owned by disabled persons, specifically, from Nineteen
Thousand, Five Hundred Dollars ($19,500.00) to Twenty Thousand, Five Hundred
Dollars ($20,500.00) and for additional partial exemptions depending on income,
provided the combined income is not greater than Twenty Eight Thousand, Nine
Hundred Dollars ($28,900.00). The Town Board determines that it is in the best
interest of the citizens of the Town of Wappinger to increase the income eligibility
for this real property exemption as authorized by the most recent amendments to
Section §459-c of the Real Property Tax Law.
Section III: Increase in Income Eligibility:
The Town of Wappinger Code §221-12 (C) is hereby amended to read as follows:
"Section 221-12 (C): In order to be eligible for a 50% tax exemption, the income of
the owner or the combined income of the owners of the property for the income tax
year immediately preceding the date of making the application for exemption shall
not and may not exceed the sum of $20,500. The "income tax year" shall mean the
twelve (12) 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, except if the husband or the wife is absent from the property
due to divorce, legal separation or abandonment, then only the income of the spouse
or ex-spouse residing on the property shall be considered, and may not exceed such
SUM.
Such income shall include social security and retirement benefits, interest,
dividends, total gain from the sale or exchange of a capital asset in the same income
tax year, net rental income, salary or earnings, and the net income from self-
employment, but shall not include a return of capital, gifts or inheritances, or monies
earned through employment in the federal foster grandparent programs, and such
income shall be off -set by all medical and prescription drug expenses actually paid
which were not reimbursed or paid for by insurance. 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 221-12 (D) of the Code of the Town of Wappinger is hereby amended to
read as follows:
Section 221-12 (D): "If the income of an eligible property owner or the combined
income of the owners of the property exceeds the sum of Twenty Thousand, Five
Hundred Dollars ($20,500.00) for the income tax year immediately preceding the
date of making the application for tax exemption, and is not greater than Twenty
Eight Thousand, Nine Hundred Dollars ($28,900.00), said owner shall be entitled to
a partial exemption as follows:
ANNUAL INCOME
$0 to $20,500
$20,500.01 to $21,500.00
$21,500.01 to $22,500.00
$22,500.01 to $23,500.00
$23,500.01 to $24,400.00
$24,400.01 to $25,300.00
$25,300.01 to $26,200.00
$26,200.01 to $27,100.00
$27,100.01 to $28,000.00
$28,000.01 to $28,900.00
PERCENTAGE OF ASSESSED VALUATION
EXEMPT FROM TAXATION
O:\WAPPINGE\Town Board\LOCAL LAW\Disability\2002\1-ocal Law.doc
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%"
Section IV: 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 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 take effect immediately upon filing as provided by the Municipal
Home Rule Law and shall be applied retroactively from January 1, 2002.
O:\WAPPINGE\Town Board\LOCAL LAW\Disabi1ity\2002\Loca1 Law.doc
(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. ----- It6--------------------------- of 20.02 -
of the (GXWNWi :x)(Town)(IAXX of ---- LlagPa ngg�r----------------------------------------------- was duly passed by the
(;Mame of Lrgislarive Bodv)
______-___ Town_ Board -_- on - March Z5 20 D2-, in accordance with the applicable provisions of law.
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)(Citv)(Town)(Village) of----------------------------------------------------------------- was duly passed by the
----------------------------------------------- on ------------------ 20 ___ , and was (approved)(not approved)(repassed after
(Name oJLegislative Bodv) ..
-------------..-.---__-__
disapproval) by the- -______________________._ and was deemed duly adopted on __________________ _0
fElecrive ChieJEsecurive Offierr•)
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 lav No. ----------------------------------- of 20 ------
of the (Countv)(Citv)(Town)(Villaoe) of ________________ _______ _ _ _ _ _ _ _ was duly passed by the
--------------------------------------------------- on ------------------ 20---- , and was (approved)(not approved)(repassed after
!,Fame of Legislative BOQV)
disapproval) by the _________________________________________________ on___________________ 20--- Such local lav was submitted
(Elee:ive Chief Executive 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 (general)(special)(annual) election held on __________________ 2C1___ 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
i,Vame oQegislad,e Bod!vt
disapproval) by the -------------------------------------------------- _______ 20 ___ . Such local law was subject to
lEleczive Chief Executive Officer*)
permissive referendum and no valid petition requesting such referendum was filed as of __________________ 20L___ , in
accordance with the applicable provisions of law.
' Elective Chiel'Executive Ofticer means or includes the chief executive officer of a county elected on a county-
w?de basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or villa-ge, or
Olt supervisor of a town v -,here such officer is vested with the power to approve or veto local laws or ordinances.
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local lav 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 ------ ------ above.
(Seal)
Clerk of the -County fegislativ dv irv,�i or Village Clerk
or officer designated by to legi live body
GLORIA M9RS�, o Cler
Date:
(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 Dutchess
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.
Albert P. Roberts, Attorney to Town
Title
�(�itXdrt�i
Can of Wappinger
Town
Date:Z—
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