Town of Pittsford, NY Article VIII Landmark Property Tax Exemption

[Adopted 5-2-2000 by L.L. No. 3-2000]

§ 133-31 Purpose.

The purpose of this article is to provide real property tax relief to owners of historic structures who make alterations or rehabilitations for purposes of historic preservation.

§ 133-32 Historic property exemption.

Real property altered or rehabilitated subsequent to the effective date of this article shall be exempt from taxation and special ad valorem levies as herein provided.

§ 133-33 Amount of exemption; conditions.

[Amended 12-7-2011 by L.L. No. 9-2011]

A. Historic property shall be exempt from taxation to the extent of any increase in value attributable to such alteration or rehabilitation pursuant to the following schedule:

	Year of Exemption	Percent of Exemption
	1	100%
	2	66.66%
	3	33.33%
	4	0%

B. No such exemption shall be granted for such alterations or rehabilitation unless:

(1) Such property has been designated as a landmark, pursuant to Article XXX of this Code.[1]

[1] Editor's Note: See Ch. 185, Zoning, Art. XXX.

(2) Alterations or rehabilitation must be made for means of historic preservation.

(3) Such alterations or rehabilitation shall be subject to prior approval by the Design Review and Historic Preservation Board pursuant to Article XXX of Chapter 185 of this Code, including the issuance of a certificate of appropriateness as required by § 185-196 thereof.

(4) Alterations or rehabilitation is commenced subsequent to the effective date of this article.

§ 133-34 Application for exemption.

Such exemption shall be granted only by application of the owner or owners of such historic real property on a form prescribed by the State of New York. The application shall be filed with the Assessor of the Town on or before the appropriate taxable status date of the Town.

§ 133-35 Grant of exemption; recording.

Such exemption shall be granted where the Assessor determines that the applicant is entitled to an exemption pursuant to this article. The Assessor shall approve such application, and such property shall thereafter be exempt from taxation and special ad valorem levies as herein provided, commencing with the assessment roll prepared on the basis of the taxable status date referred to in § 133-34 of this article. The assessed value of any exemption granted pursuant to this section shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.