City of Cortland, NY
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2021-06-15
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The Code
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Part II: General Legislation
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Chapter 254 Taxation
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Article I Ad Valorem Business Tax Exemption
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 7 Administrative Appeals Panel
- Ch 10 Boards and Commissions
- Ch 11 Vehicles and Traffic
- Ch 17 Defense and Indemnification
- Ch 18 Best-Value Purchasing
- Ch 20 Energize NY Benefit Financing Program
- Ch 29 Officers and Employees
- Ch 31 Ordinances, Adoption of
- Ch 44 Seal, Municipal
- Part II: General Legislation
- Ch 60 Adult Entertainment Businesses
- Ch 63 Advertising Materials
- Ch 68 Alcoholic Beverages
- Ch 69 Amusement Devices
- Ch 74 Animals
- Ch 81 (Reserved)
- Ch 87 Bicycles
- Ch 91 (Reserved)
- Ch 95 Bingo
- Ch 100 Building Construction and Fire Prevention
- Ch 102 Rental Housing
- Ch 104 Buildings, Dangerous
- Ch 107 Buildings, Vacant
- Ch 109 (Reserved)
- Ch 113 Curfew
- Ch 118 Dumpsters
- Ch 122 Electrical Standards
- Ch 127 Excavations
- Ch 131 Fair Housing
- Ch 134 Fees
- Ch 135 Housing Code
- Ch 136 Firearms
- Ch 138 Flood Damage Prevention
- Ch 142 Food, Display of
- Ch 146 Games of Chance
- Ch 150 Graffiti
- Ch 164 Junkyards and Scrapyards
- Ch 176 Licenses and Licensing
- Ch 181 Littering
- Ch 193 Noise
- Ch 194 Nuisances
- Ch 196 Oil and Gas Drilling
- Ch 199 Parades, Processions and Assemblies
- Ch 202 Parks and Recreation Areas
- Ch 208 Peace and Good Order
- Ch 213 Peddling and Soliciting
- Ch 214 Plumbing
- Ch 220 Property Maintenance
- Ch 226 Radioactive Materials
- Ch 233 Sales, Special
- Ch 234 Sidewalk Cafes
- Ch 238 Smoking and Tobacco Products
- Ch 241 Solid Waste
- Ch 245 Streets, Sidewalks and Public Places
- Ch 250 Subdivision of Land
- Ch 254 Taxation
- Ch 254 Art I Ad Valorem Business Tax Exemption
- § 254-1 Basis for exemption.
- § 254-2 Compliance required.
- § 254-3 Percentage of 485-b exemption.
- Ch 258 (Reserved)
- Ch 263 (Reserved)
- Ch 269 (Reserved)
- Ch 273 Trees
- Ch 285 Violations
- Ch 289 Wastewater Discharge
- Ch 291 Water
- Ch 293 Watercourses
- Ch 300 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted by 10-17-1978 by L.L. No. 5-1978 (Ch. 15B, Art. I, of
the 1969 Code of Ordinances)]
Pursuant to authority granted by the Real Property Tax Law § 485,
as amended, and the Commerce Law, Article 4-A, as amended, an eligible
business facility as certified by the New York State Job Incentive
Board shall be exempt from taxation and special ad valorem levies
for City purposes on the following basis:
|
Years of Exemption
|
Percentage of Exemption
|
|---|---|
|
1
|
100%
|
|
2
|
100%
|
|
3
|
100%
|
|
4
|
75%
|
|
5
|
75%
|
|
6
|
50%
|
|
7
|
50%
|
|
8
|
50%
|
|
9
|
25%
|
|
10
|
25%
|
In order to qualify for such exemption, an eligible business
facility shall comply with the foregoing provisions of the Real Property
Tax Law and the Commerce Law as now or in the future amended.
The percentage of exemption under the Real Property Tax Law § 485-b is hereby reduced to zero for eligible business facilities which are granted exemptions pursuant to § 254-1 hereof.
