Town of Woodstock, NY
Ulster County
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[Adopted 6-20-2006 by L.L. No. 2-2006]
This article is enacted pursuant to the provisions of § 469 of the Real Property Tax Law of New York State, § 10 of the Municipal Home Rule Law, § 10 of the New York Statute of Local Governments, and other legislative authority of the State of New York, as amended from time to time.
A. 
It is a purpose of this article to exempt from real property taxes the increase in assessed value to residential property in the Town of Woodstock attributable to the construction or reconstruction of living quarters so as to provide an auxiliary dwelling unit for a parent or grandparent of the owner(s) or spouse of the (an) owner of such property, to the extent provided by and in accordance with the provisions of this article.
B. 
It is a further purpose of this article to supersede § 469 of the Real Property Tax Law by adding requirements for documentation as provided in § 209-27B of this article.
This article shall be known and may be cited as the "Partial Real Property Tax Exemption for Living Quarters for a Parent or Grandparent."
For purposes of this article, "parent" or "grandparent" shall include the natural or adopted parent or grandparent of the owner(s) or spouse of the (an) owner of the real property for which the partial tax exemption is sought.
An application for the partial real property tax exemption which is the subject of this article shall be approved only if all the following requirements are satisfied:
A. 
The real property for which the partial tax exemption is requested shall be the primary residence of the owner who is applying for the partial tax exemption.
B. 
At least one of the occupants of the living quarters for which the partial tax exemption is requested shall be the parent or grandparent of the owner(s) or spouse of the (an) owner of the real property for which the partial tax exemption is sought.
C. 
The living space constructed or reconstructed for which the partial tax exemption is requested shall be the primary residence of at least one parent or grandparent as defined in this article.
D. 
Age requirement of parent or grandparent.
(1) 
At least one of the parents or grandparents for whom the living quarters have been constructed or reconstructed shall be at least 62 years of age on or before the taxable status date for the year for which the partial tax exemption is requested.
(2) 
Proof of age of the parent or grandparent shall be provided pursuant to the provisions of § 209-27B(1) of this article.
E. 
The construction or reconstruction which is the subject of this article shall:
(1) 
Have been completed subsequent to the effective date of this article.
(2) 
Conform to the provisions of the Zoning Law of the Town of Woodstock,[1] the New York State Uniform Fire Prevention and Building Code, and other applicable laws, rules and regulations.
[1]
Editor's Note: See Ch. 260, Zoning.
(3) 
Not be undertaken on a property where there exists any outstanding violation of the provisions of the Zoning Law of the Town of Woodstock, the New York State Uniform Fire Prevention and Building Code, or any other applicable local law, rule or regulation.
A. 
Application for the partial real property tax exemption authorized by this article shall be filed:
(1) 
By the (an) owner of the real property upon which the eligible living quarters have been constructed or reconstructed.
(2) 
In the office of the Woodstock Town Assessor.
(3) 
On a form promulgated by the New York State Office of Real Property Services.
(4) 
For each year for which the partial tax exemption is sought.
(5) 
On or before taxable status date for the Town of Woodstock in the year for which the partial tax exemption is sought.
B. 
Documentation.
(1) 
Proof of age of the parent or grandparent for whom the living quarters have been constructed or reconstructed:
(a) 
Shall be submitted with the initial application for the partial real property tax exemption authorized by this article.
(b) 
May be required to accompany an application made in any subsequent year at the discretion of the Woodstock Assessor.
(2) 
Each application for the partial real property tax exemption authorized by this article shall be accompanied by proof that:
(a) 
The parent or grandparent for whom the living quarters have been constructed or reconstructed currently resides at said living quarters.
(b) 
The real property for which the partial tax exemption is requested is the primary residence of the owner who is applying for the partial tax exemption.
(3) 
Written notification shall be submitted to the Woodstock Assessor within 30 calendar days of any change in residency of the applicant or the qualifying parent(s) or grandparent(s) which affects the eligibility for the partial tax exemption as described in § 209-26 of this article.
A. 
Except as provided in Subsection B:
(1) 
The partial real property tax exemption, if approved, shall only apply during the taxable year for which application is made pursuant to § 209-27 and provided that all eligibility requirements provided in this article are satisfied.
(2) 
There shall be no limitation on the number of years for which the partial real property tax exemption authorized by this article may be granted, provided that application is made each year pursuant to the provisions of this article.
B. 
A partial tax exemption granted pursuant to the provisions of this article shall be revoked as of the date of any change in eligibility upon written notification to the Woodstock Assessor of such change as provided in § 209-27B(3) of this article.
The partial exemption from taxation and special ad valorem levies shall be limited to the lesser of:
A. 
The increase in assessed value of the residential property attributable to construction or reconstruction for the purpose of providing living quarters to a qualified parent or grandparent;
B. 
Twenty percent of the total assessed value of the property as improved; or
C. 
Twenty percent of the median sale price of residential property in Ulster County as reported in the most recent Statistical Sales Summary published by the New York State Office of Real Property Services.
Conviction by a court of competent jurisdiction of an applicant having made any willful false statement in the application for the partial tax exemption authorized by this article shall:
A. 
Result in the revocation of any exemption granted based on such application;
B. 
Be punishable by a civil penalty of not more than $100; and
C. 
Disqualify the property for which the exemption was requested from such exemption for a period of five years.