Skip to content
home
Home
code
Code
Code
law
Laws (0)
New Laws (0)
Law Ledger (0)
help_center
Help
Help
About Us
ecode
search
Login
Town of Massena, NY
chevron_right
chevron_right
Part II General Legislation
chevron_right
Chapter 197 Taxation
Chapter 197
Taxation
[HISTORY: Adopted by the Town Board of the Town of Massena as indicated in article histories. Amendments noted where applicable.]
Article I
Exemption for Air Pollution Control Facilities
§ 197-1
Exemption granted.
§ 197-2
Certificate of compliance required.
§ 197-3
Eligible facilities.
§ 197-4
Application for exemption.
§ 197-5
Approval of application.
§ 197-6
Entry on assessment roll.
§ 197-7
Scope.
§ 197-8
Definitions.
§ 197-9
Statutory authority.
Article II
Real Property Tax Exemptions for Businesses
§ 197-10
Statement of intent.
§ 197-11
Exemption granted; amount; duties of Assessor.
§ 197-12
Commencement.
Article III
Senior Citizens Tax Exemption
Article IV
Real Property Tax Exemption for Physically Disabled
§ 197-13
Exemption granted.
§ 197-14
Applicability.
Article V
Veterans Tax Exemption
Article VI
Exemption for Persons With Disabilities and Limited Incomes
§ 197-15
Exemption granted; amount.
§ 197-16
Definitions.
§ 197-17
Computation.
§ 197-18
When exemption not granted.
§ 197-19
Application.
§ 197-20
Assessor to mail application and notice.
§ 197-21
Property held in trust.
Article VII
Exemption for Residential-Commercial Development
§ 197-22
Legislative intent.
§ 197-23
Authority and definitions.
§ 197-24
Exemption granted.
§ 197-25
Exclusions from exemption.
§ 197-26
Time to file an application for exemption.
§ 197-27
Record of exemption.
Article VIII
Real Property Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers
§ 197-28
Legislative intent.
§ 197-29
Authority.
§ 197-30
Grant of real property tax exemption for volunteer firefighters and volunteer ambulance workers.
§ 197-31
Grant of lifetime real property tax exemption for certain volunteer firefighters and volunteer ambulance workers.
§ 197-32
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.
§ 197-33
Severability.
§ 197-34
When effective.