[Adopted 11-17-1998 by L.L. No. 9-1998]
The State Legislature has recently enacted a
law on a trial basis applicable only to the Town of Cortlandt wherein
the Town Board is authorized to allow the exemption from real property
assessment of any improvement made to a single-family dwelling in
order to create an accessory unit that will be occupied by a disabled
and/or senior citizen. Since said law was enacted at the request of
the Town and a committee formed within the Town, it is the desire
of the Town Board to implement said law in accordance with said statute.
Therefore, this article is enacted.
The Town of Cortlandt does hereby adopt the
exemption granted by state law to exempt from assessment any improvement
made to single-family dwellings within the Town of Cortlandt where
said improvements were made for the purpose of creating an accessory
apartment which will be rented to a disabled and/or senior citizen.
The Town Assessor be and hereby is authorized
to exempt all said improvements to single-family dwellings for the
purpose of creating accessory apartments for disabled and/or senior
citizens.
Any property owner within the Town who desires
to create an accessory apartment to provide housing for a disabled
and/or senior citizen shall make application to the Town Assessor
for the exemption granted herein. Said exemption shall only be granted
if the application shows that the property owner and prospective tenant
are in full compliance with the terms and conditions of state law,
and that the property owner has obtained a building permit or other
necessary permits in order to perform the conversion to the residence
in accordance with the Zoning Ordinance of the Town of Cortlandt.[1]
Said application for extension shall be renewed
on an annual basis unless said period is lengthened by state law.
This article shall go into effect immediately,
and the exemption shall be made available to the first assessment
roll adopted following the date of this article.
