Town of Greenburgh, NY
Westchester County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Greenburgh 4-25-2001 by L.L. No. 4-2001. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 440.

§ 425-1 Legislative intent.

The Town of Greenburgh is governed by the Westchester County Tax Act. The tax collection scheme effectuated by that law levies school district taxes against a prior year's assessment roll. The deadlines imposed by the STAR exemption law (Real Property Tax Law § 425) effectively require eligible persons to apply for a STAR exemption 15 months prior to the issuance of the tax bill. On June 23, 2000, the state passed a law, effective June 23, 2000, whereby the STAR deadline would fall in the same calendar year as the school taxes to which it was to be applied. To ensure that the public will continue to receive STAR benefits in all future years, this chapter affirms the Town's intention to implement Real Property Tax Law (RPTL) § 425, Subdivision 6(d), for 2001/2002 and all future years.

§ 425-2 Definitions.

As used in this chapter, the following words and terms shall have the meanings indicated:
CURRENT YEAR'S ASSESSMENT ROLL
The final assessment roll which is required by law to be completed in the calendar year that contains the first day of the school year in question.
PRIOR YEAR'S ASSESSMENT ROLL
The final assessment roll which was required by law to be completed in the calendar year immediately preceding the calendar year that contains the first day of the school year in question.
STAR EXEMPTION
School tax relief exemption, allowed pursuant to Real Property Tax Law § 425.

§ 425-3 Deadline to submit applications.

Applications for STAR exemptions for each school year are to be submitted on or before the taxable status date of the current year's assessment roll.

§ 425-4 Effect of approval or denial of application.

When a STAR application is approved, the prior year's assessment roll shall be revised accordingly. When a STAR application is denied, the applicant may seek administrative and judicial review of the denial, subject to the same timing constraints that apply to persons seeking review of assessments appearing on the current year's assessment roll.

§ 425-5 Determination of ownership; condition of property.

Eligibility of property for a STAR exemption for a school year shall be based upon the condition of the property as of the taxable status date of the prior year's assessment roll, and the ownership of the property as of the taxable status date of the current year's assessment roll.

§ 425-6 Effective date.

This act shall take effect retroactively to June 27, 2000.