City of Geneva, NY
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2023-01-04
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Part II, General Legislation
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Chapter 318 Taxation
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Article V Capital Improvements Exemption
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Agencies, Municipal
- Ch 8 Appearance Tickets
- Ch 10 Assessments
- Ch 14 Continuity of Government
- Ch 19 Elections
- Ch 22 Enforcement Officers
- Ch 26 Ethics, Code of
- Ch 33 Human Rights, Commission on
- Ch 38 Officers and Employees
- Ch 43 Personnel Policies
- Ch 47 Property, Municipal
- Ch 50 Purchasing and Public Works Contracts
- Ch 59 Zoning Appeals, Board of
- Part II, General Legislation
- Ch 64 Advertising in Public Places
- Ch 69 Alcoholic Beverages
- Ch 73 Amusements
- Ch 77 Animals
- Ch 86 Bicycles
- Ch 91 Bingo
- Ch 96 Boat Docking
- Ch 100 Brush, Grass and Weeds
- Ch 105 (Reserved)
- Ch 111 Buildings, Unsafe
- Ch 111A Private Landlord Registry
- Ch 114 Burning, Outdoor
- Ch 116 Business Improvement Districts
- Ch 122 Cemeteries
- Ch 138 Empire Zones
- Ch 140 Energy
- Ch 143 Entertainment, Public
- Ch 147 Environmental Quality Review
- Ch 151 Excavation and Construction, Abandoned
- Ch 158 Fair Housing
- Ch 164 Firearms
- Ch 169 Firesafety
- Ch 170 (Reserved)
- Ch 171 (Reserved)
- Ch 173 Fireworks
- Ch 177 Flood Damage Prevention
- Ch 180 Food Service and Food Processing
- Ch 184 (Reserved)
- Ch 191 Games of Chance
- Ch 199 Hospitals and Similar Facilities
- Ch 202 (Reserved)
- Ch 206 Hunting and Trapping
- Ch 209 Improvements, Local
- Ch 215 Licensing of Occupations
- Ch 218 Littering
- Ch 227 Multichannel Service Providers
- Ch 230 New York Uniform and Energy Codes
- Ch 232 Noise
- Ch 236 Nuisances
- Ch 243 Parking Lots
- Ch 247 Parks and Recreation
- Ch 251 Peace and Good Order
- Ch 256 Peddling and Soliciting
- Ch 264 (Reserved)
- Ch 268 Railroads
- Ch 273 Sanitary Code
- Ch 277 Sanitary Sewers
- Ch 282 Satellite Dishes
- Ch 285 (Reserved)
- Ch 288 Signs and Fire Escapes
- Ch 291 Skateboards, In-Line Skates, Roller Blades and Roller Skates
- Ch 294 Smoke Abatement
- Ch 300 Solid Waste
- Ch 306 Streets and Sidewalks
- Ch 310 Subdivision Regulations
- Ch 314 Tanks, Underground
- Ch 318 Taxation
- Ch 318 Art V Capital Improvements Exemption
- § 318-34 Statutory authority.
- § 318-35 Exemption established; exception.
- § 318-36 Applicability of statutory provisions.
- Ch 321 Taxicabs
- Ch 327 Trees
- Ch 332 Vehicles, Abandoned
- Ch 335 Vehicles and Traffic
- Ch 341 Water and Sewers
- Ch 346 Wires and Poles
- Ch 350 Zoning
- Ch 351 Zoning Appendix
- Disposition List
- Ch DL Disposition List
[Adopted 7-16-1997 by L.L. No. 1-1997]
This article is enacted pursuant to § 421-f
of the New York State Real Property Tax Law, as most recently amended
by Chapter 590 of the Laws of 1994, with respect to City taxes on
real property.
Pursuant to § 421-f of the New York
State Real Property Tax Law, capital improvements made to residential
property shall be exempted from City taxes, except that as provided
in Subdivision 7(a)(ii) of § 421-f of the New York State
Real Property Tax Law, no exemption shall be granted on capital improvements
for the conversion of single-family to two-family occupancy.
All other provisions of § 421-f of
the New York State Real Property Tax Law, as most recently amended
by Chapter 590 of the Laws of 1994, shall apply with respect to capital
improvements to residential property in the City of Geneva, commenced
subsequent to the effective date of this article.
