Intent. It is the purpose and intent of this article
to implement legislation which increases the maximum exemption allowable
for the alternative veterans exemption, as set forth by § 458-a
of the Real Property Tax Law, in accordance with Subdivision 2(a),
(b) and (c), to $18,000, $12,000 and $60,000, respectively.
Provisions adopted by reference. All applicable provisions
of § 458-a of the Real Property Tax Law, including all subdivisions,
together with any and all appropriate amendments thereto, are hereby
approved and adopted as and for law and procedures of the Village
of Pittsford except where provisions of this chapter or any other
local law or ordinance of the Village of Pittsford shall prescribe
differently. In such event, compliance with the provisions of such
local law or ordinance shall constitute proper compliance with this
chapter.
Maximum exemption granted. The Assessor of the Village
of Pittsford is hereby directed to increase the maximum exemption
allowable for the alternative veterans exemption in accordance with
Subdivision 2(a), (b) and (c) of § 458-a of the Real Property
Tax Law to $18,000, $12,000 and $60,000, respectively, and to make
appropriate adjustments to all alternative exemptions on the assessment
roll of the Village of Pittsford to accurately reflect said increase.
Amendments. The Village Board may from time to time
amend, supplement, change, modify or repeal this section pursuant
to the provision of Village Law, the General Municipal Law and the
Real Property Tax Law applicable thereto.
Severability. If any clause, sentence, phrase, subdivision,
paragraph, section or any part of this section shall for any reason
be adjudicated finally by any court of competent jurisdiction to be
invalid, such judgment shall not affect, impair or invalidate the
remainder of this section, but shall be confined in its operation
to the clause, sentence, subdivision, paragraph, section or part thereof
directly involved in the controversy or action in which said judgment
shall have been rendered. It is hereby declared to be the legislative
intent that the remainder of this section would have been adopted
had any such provision been excluded.
When effective. This article shall become effective
upon its adoption and upon filing with the New York State Secretary
of State and shall apply to assessment rolls prepared on the basis
of taxable status dates occurring on or after January 1, 1998.