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Village of Liberty, NY
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2023-09-21
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The Code
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Chapter 74A Taxation
The Code
Ch 1
General Provisions
Ch 4
(Reserved)
Ch 5
Agent for Service of Process
Ch 6
Adult Bookstores
Ch 7
(Reserved)
Ch 8
Alarms
Ch 9
Alcoholic Beverages
Ch 9A
Alternate Board Members
Ch 10
Appearance Tickets
Ch 11
Bingo
Ch 13
Brush, Grass and Weeds
Ch 14
Building Construction and Fire Prevention Administration
Ch 16
(Reserved)
Ch 18
Building Lines
Ch 22
Curfew
Ch 23
Defense and Indemnification of Officers and Employees
Ch 24
Dogs
Ch 27
Electricity
Ch 28
Emergency Preparedness
Ch 29
Entertainment, Public
Ch 31
Ethics, Code of
Ch 32
Exhibitions, Amusements and Social Clubs
Ch 33
(Reserved)
Ch 34
Flood Damage Prevention
Ch 34A
Games of Chance
Ch 35
Garbage and Rubbish
Ch 36
(Reserved)
Ch 37
(Reserved)
Ch 41
Hawking and Peddling
Ch 43
Heat in Buildings
Ch 44
Heating Apparatus
Ch 47
(Reserved)
Ch 48
Housing Standards
Ch 50
Insurance
Ch 53
Licenses
Ch 54
Littering
Ch 54A
Local Laws, Adoption of
Ch 55
Noise
Ch 58
Pawnbrokers
Ch 59
Peace and Good Order
Ch 59A
Property Maintenance
Ch 60
Mayor and Manager
Ch 61
Residential Recycling
Ch 62
Retirement Incentive Program
Ch 63
Recreation and Parks
Ch 64
(Reserved)
Ch 65
Road Service and Towing
Ch 66
(Reserved)
Ch 67
Sewer Rents
Ch 68
Sewers
Ch 70
Signs
Ch 71
Soliciting
Ch 72
Smoking
Ch 74
Streets and Sidewalks
Ch 74A
Taxation
Ch 74A Art I
Senior Citizens Exemption
§ 74A-1
Exemption granted.
§ 74A-2
Maximum income eligibility.
§ 74A-3
Statutory restrictions.
§ 74A-4
Repealer.
Ch 74A Art II
Business Investment Exemption
§ 74A-5
Exemption granted.
§ 74A-6
When effective.
Ch 74A Art III
Veterans Tax Exemption
§ 74A-7
Increase in maximum exemption.
Ch 74A Art IIIA
Tax Exemption for Volunteer Fire fighters and Ambulance Workers
§ 74A-8
Grant of exemption; qualifications; lifetime exemption; application.
Ch 74A Art IIIB
Gold Star Parent Exemption
§ 74A-9
RPTL § 458-a(7) allowing for Gold Star Parent Exemption.
Ch 74A Art IV
Termination of Assessing Unit Status
§ 74A-10
Legislative intent.
§ 74A-11
Cessation of Village as an assessing unit.
§ 74A-12
Position of Assessor abolished.
§ 74A-13
Board of Assessment Review abolished.
§ 74A-14
Manner of assessment.
§ 74A-15
Copies to be filed.
§ 74A-16
When effective; permissive referendum.
Ch 74A Art V
Exemption Capital Improvements to Residential Buildings
§ 74A-17
Purpose.
§ 74A-18
Definitions.
§ 74A-19
Applicability.
§ 74A-20
Calculation of exemption.
§ 74A-21
Application; grant.
§ 74A-22
Termination.
§ 74A-23
When effective.
Ch 74A Art VI
Collection of Property Taxes
§ 74A-24
Authority.
Ch 74A Art VII
Assessment of Converted Condominiums
§ 74A-25
Purpose.
§ 74A-26
State Law not to apply.
§ 74A-27
Definitions.
§ 74A-28
When effective.
Ch 74A Art VIII
Utilities Tax
§ 74A-29
Tax on the furnishing of utility services.
§ 74A-30
Definitions.
§ 74A-31
Records of utility.
§ 74A-32
Filing by utility.
§ 74A-33
Payment of tax.
§ 74A-34
Sufficiency of return.
§ 74A-35
Service of notice.
§ 74A-36
Failure to file.
§ 74A-37
Refunds.
§ 74A-38
Tax not to be added to customer bill.
§ 74A-39
Failure to pay tax.
§ 74A-40
Powers and duties of Treasurer.
§ 74A-41
Disposition of taxes and penalties.
Ch 74A Art IX
Exemption for First-Time Homebuyers of Newly Constructed Homes
§ 74A-42
Exemption provided; statutory authority.
§ 74A-43
Qualifications; regulations.
§ 74A-44
Definitions.
§ 74A-45
Prohibitions.
§ 74A-46
Application process.
§ 74A-47
Severability.
Ch 74A Art X
Installment Payment of Taxes
§ 74A-48
Installment agreements.
§ 74A-49
Restrictions on eligibility.
§ 74A-50
Date of agreement.
§ 74A-51
Amount subject to agreement.
§ 74A-52
Interest.
§ 74A-53
Waiver of interest and penalties.
§ 74A-54
Default.
§ 74A-55
Notification of potential eligible owners.
§ 74A-56
Tax lien.
Ch 75
Taxicabs
Ch 76
Trees
Ch 77
Unsafe Buildings
Ch 80
Vehicle and Traffic
Ch 81
Vehicles, Abandoned
Ch 82
(Reserved)
Ch 83
Water Rents
Ch 84
Water Service
Ch 87
Zoning
Appendix
Ch 95
Land Subdivision Regulations
Ch 97
Police Resolution
Ch 98
Street Curbs and Gutters
Disposition List
Ch DL
Disposition List
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Chapter 74A
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Liberty as indicated in article histories. Amendments noted where applicable.]
Article I
Senior Citizens Exemption
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§ 74A-1
Exemption granted.
chevron_right
§ 74A-2
Maximum income eligibility.
chevron_right
§ 74A-3
Statutory restrictions.
chevron_right
§ 74A-4
Repealer.
chevron_right
Article II
Business Investment Exemption
chevron_right
§ 74A-5
Exemption granted.
chevron_right
§ 74A-6
When effective.
chevron_right
Article III
Veterans Tax Exemption
chevron_right
§ 74A-7
Increase in maximum exemption.
chevron_right
Article IIIA
Tax Exemption for Volunteer Fire fighters and Ambulance Workers
chevron_right
§ 74A-8
Grant of exemption; qualifications; lifetime exemption; application.
chevron_right
Article IIIB
Gold Star Parent Exemption
chevron_right
§ 74A-9
RPTL § 458-a(7) allowing for Gold Star Parent Exemption.
chevron_right
Article IV
Termination of Assessing Unit Status
chevron_right
§ 74A-10
Legislative intent.
chevron_right
§ 74A-11
Cessation of Village as an assessing unit.
chevron_right
§ 74A-12
Position of Assessor abolished.
chevron_right
§ 74A-13
Board of Assessment Review abolished.
chevron_right
§ 74A-14
Manner of assessment.
chevron_right
§ 74A-15
Copies to be filed.
chevron_right
§ 74A-16
When effective; permissive referendum.
chevron_right
Article V
Exemption Capital Improvements to Residential Buildings
chevron_right
§ 74A-17
Purpose.
chevron_right
§ 74A-18
Definitions.
chevron_right
§ 74A-19
Applicability.
chevron_right
§ 74A-20
Calculation of exemption.
chevron_right
§ 74A-21
Application; grant.
chevron_right
§ 74A-22
Termination.
chevron_right
§ 74A-23
When effective.
chevron_right
Article VI
Collection of Property Taxes
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§ 74A-24
Authority.
chevron_right
Article VII
Assessment of Converted Condominiums
chevron_right
§ 74A-25
Purpose.
chevron_right
§ 74A-26
State Law not to apply.
chevron_right
§ 74A-27
Definitions.
chevron_right
§ 74A-28
When effective.
chevron_right
Article VIII
Utilities Tax
chevron_right
§ 74A-29
Tax on the furnishing of utility services.
chevron_right
§ 74A-30
Definitions.
chevron_right
§ 74A-31
Records of utility.
chevron_right
§ 74A-32
Filing by utility.
chevron_right
§ 74A-33
Payment of tax.
chevron_right
§ 74A-34
Sufficiency of return.
chevron_right
§ 74A-35
Service of notice.
chevron_right
§ 74A-36
Failure to file.
chevron_right
§ 74A-37
Refunds.
chevron_right
§ 74A-38
Tax not to be added to customer bill.
chevron_right
§ 74A-39
Failure to pay tax.
chevron_right
§ 74A-40
Powers and duties of Treasurer.
chevron_right
§ 74A-41
Disposition of taxes and penalties.
chevron_right
Article IX
Exemption for First-Time Homebuyers of Newly Constructed Homes
chevron_right
§ 74A-42
Exemption provided; statutory authority.
chevron_right
§ 74A-43
Qualifications; regulations.
chevron_right
§ 74A-44
Definitions.
chevron_right
§ 74A-45
Prohibitions.
chevron_right
§ 74A-46
Application process.
chevron_right
§ 74A-47
Severability.
chevron_right
Article X
Installment Payment of Taxes
chevron_right
§ 74A-48
Installment agreements.
chevron_right
§ 74A-49
Restrictions on eligibility.
chevron_right
§ 74A-50
Date of agreement.
chevron_right
§ 74A-51
Amount subject to agreement.
chevron_right
§ 74A-52
Interest.
chevron_right
§ 74A-53
Waiver of interest and penalties.
chevron_right
§ 74A-54
Default.
chevron_right
§ 74A-55
Notification of potential eligible owners.
chevron_right
§ 74A-56
Tax lien.
chevron_right