LL# 16-2007Local 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.
County
City of Wappinger
Town
Village
Local Law No.
16
of the year 20 07
A local law entitled "Local Law No. 16 of the Year 2007, Tax Exemption for Cold War Veterans"
(Insert Title)
Be it enacted by the Town Board of the
(Name o egislative Bo y
❑ County
❑ City of Wappinger as follows:
0 Town
❑ Village
(TEXT COMMENCES ON NEXT PAGE)
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS -239 (Rev. 05/05) Page 1 of 3
LOCAL LAW NO.16 OF THE YEAR 2007
A Local Law entitled "Local Law No. 16 of the Year 2007, Tax Exemption for Cold
War Veterans."
BE IT ENACTED by the Town Board of the Town of Wappinger as follows:
Section L• Title:
This Local Law shall be known and cited as Town of Wappinger Local Law No. 16 of
the Year 2007 entitled as "Local Law No. 16 of the Year 2007, Tax Exemption for Cold
War Veterans."
Section II: Legislative Intent and Purpose:
Pursuant to the Laws of 2007, Chapter 655, the New York State Legislature has created a
new section of the Real property Tax Law adding section 458-b entitled "Exemption for
Cold War Veterans". The legislation permits the Town to grant an exemption of fifteen
percent of the assessed value of any qualified property owned by a Cold War Veteran,
provided however, that such exemption shall not exceed twelve thousand dollars or the
product of twelve thousand dollars multiplied by the latest equalization rate of the assessing
unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less. The
Legislation also provides for an additional exemption to those Cold War Veterans who
received a compensation rating from the United States Veterans Affairs or from the United
States Department of Defense because of a service connected disability, up to a maximum
of forty thousand dollars in assessed value of such property, or the product of forty thousand
dollars multiplied by the latest state equalization rate for the assessing unit, or in the case of
a special assessing unit, the latest class ratio, whichever is less. The Town Board
acknowledges the contribution that veterans have made to our quality of life, not only for the
residents of the Town of Wappinger but for all of the citizens of the United States and the
Town Board determines that it is appropriate to acknowledge this contribution in the form of
a partial real property tax relief. Consequently, the Town Board has determined that to the
extent additional real property tax relief is authorized by section 458-b of the Real Property
Tax Law, the Town of Wappinger and its citizens are best served by providing such tax
relief.
Section III:
Chapter 221 entitled "TAXATION" of the Town Code of the Town of Wappinger is hereby
amended by creating a new Article entitled "Exemption for Cold War Veterans" which is
hereby adopted and shall read as follows:
"ARTICLE VII
Cold War Veterans' Exemption
§ 221-30. Cold War Veterans' Exemption.
A. Pursuant to the authority set forth in the New York State Real Property
Tax Law §458-b, the Town of Wappinger hereby grants the maximum real
property tax exemption allowable to Cold War Veterans which shall be fifteen
percent of the assessed value of qualified property as defined in § 458-b of the
Real Property Tax Law; provided however, that such exemption shall not exceed
twelve thousand dollars or the product of twelve thousand dollars multiplied by
the latest state equalization rate of the assessing unit, or, in the case of a special
assessing unit, the latest class ratio, whichever is less.
B. In addition to the exemption provided above, where the Cold War
Veterans received a compensation rating from the United States Veterans' Affairs
or from the United States Department of Defense because of a service connected
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 fifty
percent of the Cold War Veteran disability rating; provided, however, that such
exemption shall not exceed forty thousand dollars, or the product of forty
thousand dollars multiplied by the latest state equalization rate for the assessing
unit, or in the case of a special assessing unit, the latest class ratio, whichever is
less.
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C. The exemption from real property taxation provided by this subdivision
shall only be applicable to town taxation, and is not applicable to taxes levied for
county, village or school purposes.
D. If a Cold War Veteran receives an exemption under section 458 or 458-a
of the Real Property Tax Law, the Cold War Veteran shall not be eligible to
receive the exemption pursuant to this local law.
§ 221-31. Definitions.
The Town hereby adopts the definitions set forth and contained in section 458-b of
the Real Property Tax Law, as adopted by the Legislature pursuant to the Laws of
2007, Chapter 655, and as the same may be amended from time to time thereafter.
§ 221-32. Eligibility Requirements.
The eligibility requirements for the exemption for Cold War Veterans shall be as set
forth in section 458-b of the Real Property Tax Law, as the same may be amended
from time to time thereafter.
§ 221-33. Procedure and Application.
Applications for such exemption shall be filed with the Assessor for the Town of
Wappinger and shall be made by the owner, or all of the owners, of the property on a
form prescribed by the New York State Board of Real Property Tax Services. The
owner or owners shall file the completed form in the Assessor's office on or before
the first appropriate taxable status date. The owner or owners of the property shall be
required to re -file each year. Applicants shall re -file on or before the appropriate
taxable status date. Any applicant convicted of willfully making any false statement
in the application for such exemption will be subject to the penalties prescribed in
the New York State Penal Law.
Section IV: 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
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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 V: 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 VI: Effective Date:
This Local Law shall become effective immediately upon filing with the Secretary of
State as provided by law subject to the provisions of section 458-b of the Real Property
Tax Law.
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(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.)
1 hereby certify that the local law annexed hereto, designated as local law No. 16 of 20 07 of
the ( %)(t*)(Town)(VMM of Wappinger _ was duly passed by the
Town Board on November 1320 07 in accordance with the applicable
(Name of Legislative Body)
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)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the
(Elective Chief Executive Officer*)
on 20 - in accordance w ith the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No.
the (Co unty)(City)(Town)(ViIIage) of
(Name of Legislative Body)
(repassed after disapproval) by the
and was deemed duly adopted
of 20 of
was duly passed by the
on 20 and was (approved)( not approved)
(Elective Chief Executive Officer*)
on 20
Such local law was submitted 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
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
on
(Name of Legislative Body)
(repassed after disapproval) by the
(Elective Chief Executive Officer*)
was duly passed by the
20 - and was (approved)(not approved)
on 20 . Such local
law was subject to 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 on 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.
DOS -239 (Rev. 05/05) Page 2 of 3
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 cities 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 la nd was finally adopted in the manner indicated in
paragraph 1 above. �/
C`
Clerk of a county legi ative body, City, Town or Village Clerk or
officer signated by local legislative body
(Seal)
Date: (d
t OI v -j
(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.
Signature
Albert P. Roberts - Town Attorney
Title
)d0luRiy
0%f
Town
xXitfte
Wappinger
Date:
DOS -239 (Rev. 05/05) Page 3 of 3