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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
ยงย 74A-1
Exemption granted.
ยงย 74A-2
Maximum income eligibility.
ยงย 74A-3
Statutory restrictions.
ยงย 74A-4
Repealer.
Ch 74A Art II
Business Investment Exemption
ยงย 74A-5
Exemption granted.
ยงย 74A-6
When effective.
Ch 74A Art III
Veterans Tax Exemption
ยงย 74A-7
Increase in maximum exemption.
Ch 74A Art IIIA
Tax Exemption for Volunteer Fire fighters and Ambulance Workers
ยงย 74A-8
Grant of exemption; qualifications; lifetime exemption; application.
Ch 74A Art IIIB
Gold Star Parent Exemption
ยงย 74A-9
RPTL ยงย 458-a(7) allowing for Gold Star Parent Exemption.
Ch 74A Art IV
Termination of Assessing Unit Status
ยงย 74A-10
Legislative intent.
ยงย 74A-11
Cessation of Village as an assessing unit.
ยงย 74A-12
Position of Assessor abolished.
ยงย 74A-13
Board of Assessment Review abolished.
ยงย 74A-14
Manner of assessment.
ยงย 74A-15
Copies to be filed.
ยงย 74A-16
When effective; permissive referendum.
Ch 74A Art V
Exemption Capital Improvements to Residential Buildings
ยงย 74A-17
Purpose.
ยงย 74A-18
Definitions.
ยงย 74A-19
Applicability.
ยงย 74A-20
Calculation of exemption.
ยงย 74A-21
Application; grant.
ยงย 74A-22
Termination.
ยงย 74A-23
When effective.
Ch 74A Art VI
Collection of Property Taxes
ยงย 74A-24
Authority.
Ch 74A Art VII
Assessment of Converted Condominiums
ยงย 74A-25
Purpose.
ยงย 74A-26
State Law not to apply.
ยงย 74A-27
Definitions.
ยงย 74A-28
When effective.
Ch 74A Art VIII
Utilities Tax
ยงย 74A-29
Tax on the furnishing of utility services.
ยงย 74A-30
Definitions.
ยงย 74A-31
Records of utility.
ยงย 74A-32
Filing by utility.
ยงย 74A-33
Payment of tax.
ยงย 74A-34
Sufficiency of return.
ยงย 74A-35
Service of notice.
ยงย 74A-36
Failure to file.
ยงย 74A-37
Refunds.
ยงย 74A-38
Tax not to be added to customer bill.
ยงย 74A-39
Failure to pay tax.
ยงย 74A-40
Powers and duties of Treasurer.
ยงย 74A-41
Disposition of taxes and penalties.
Ch 74A Art IX
Exemption for First-Time Homebuyers of Newly Constructed Homes
ยงย 74A-42
Exemption provided; statutory authority.
ยงย 74A-43
Qualifications; regulations.
ยงย 74A-44
Definitions.
ยงย 74A-45
Prohibitions.
ยงย 74A-46
Application process.
ยงย 74A-47
Severability.
Ch 74A Art X
Installment Payment of Taxes
ยงย 74A-48
Installment agreements.
ยงย 74A-49
Restrictions on eligibility.
ยงย 74A-50
Date of agreement.
ยงย 74A-51
Amount subject to agreement.
ยงย 74A-52
Interest.
ยงย 74A-53
Waiver of interest and penalties.
ยงย 74A-54
Default.
ยงย 74A-55
Notification of potential eligible owners.
ยงย 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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ยงย 74A-1
Exemption granted.
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ยงย 74A-2
Maximum income eligibility.
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ยงย 74A-3
Statutory restrictions.
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ยงย 74A-4
Repealer.
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Article II
Business Investment Exemption
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ยงย 74A-5
Exemption granted.
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ยงย 74A-6
When effective.
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Article III
Veterans Tax Exemption
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ยงย 74A-7
Increase in maximum exemption.
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Article IIIA
Tax Exemption for Volunteer Fire fighters and Ambulance Workers
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ยงย 74A-8
Grant of exemption; qualifications; lifetime exemption; application.
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Article IIIB
Gold Star Parent Exemption
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ยงย 74A-9
RPTL ยงย 458-a(7) allowing for Gold Star Parent Exemption.
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Article IV
Termination of Assessing Unit Status
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ยงย 74A-10
Legislative intent.
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ยงย 74A-11
Cessation of Village as an assessing unit.
chevron_right
ยงย 74A-12
Position of Assessor abolished.
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ยงย 74A-13
Board of Assessment Review abolished.
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ยงย 74A-14
Manner of assessment.
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ยงย 74A-15
Copies to be filed.
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ยงย 74A-16
When effective; permissive referendum.
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Article V
Exemption Capital Improvements to Residential Buildings
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ยงย 74A-17
Purpose.
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ยงย 74A-18
Definitions.
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ยงย 74A-19
Applicability.
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ยงย 74A-20
Calculation of exemption.
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ยงย 74A-21
Application; grant.
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ยงย 74A-22
Termination.
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ยงย 74A-23
When effective.
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Article VI
Collection of Property Taxes
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ยงย 74A-24
Authority.
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Article VII
Assessment of Converted Condominiums
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ยงย 74A-25
Purpose.
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ยงย 74A-26
State Law not to apply.
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ยงย 74A-27
Definitions.
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ยงย 74A-28
When effective.
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Article VIII
Utilities Tax
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ยงย 74A-29
Tax on the furnishing of utility services.
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ยงย 74A-30
Definitions.
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ยงย 74A-31
Records of utility.
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ยงย 74A-32
Filing by utility.
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ยงย 74A-33
Payment of tax.
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ยงย 74A-34
Sufficiency of return.
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ยงย 74A-35
Service of notice.
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ยงย 74A-36
Failure to file.
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ยงย 74A-37
Refunds.
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ยงย 74A-38
Tax not to be added to customer bill.
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ยงย 74A-39
Failure to pay tax.
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ยงย 74A-40
Powers and duties of Treasurer.
chevron_right
ยงย 74A-41
Disposition of taxes and penalties.
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Article IX
Exemption for First-Time Homebuyers of Newly Constructed Homes
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ยงย 74A-42
Exemption provided; statutory authority.
chevron_right
ยงย 74A-43
Qualifications; regulations.
chevron_right
ยงย 74A-44
Definitions.
chevron_right
ยงย 74A-45
Prohibitions.
chevron_right
ยงย 74A-46
Application process.
chevron_right
ยงย 74A-47
Severability.
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Article X
Installment Payment of Taxes
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ยงย 74A-48
Installment agreements.
chevron_right
ยงย 74A-49
Restrictions on eligibility.
chevron_right
ยงย 74A-50
Date of agreement.
chevron_right
ยงย 74A-51
Amount subject to agreement.
chevron_right
ยงย 74A-52
Interest.
chevron_right
ยงย 74A-53
Waiver of interest and penalties.
chevron_right
ยงย 74A-54
Default.
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ยงย 74A-55
Notification of potential eligible owners.
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ยงย 74A-56
Tax lien.
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