Town of Salina, NY Article II Veterans Exemption

[Adopted 11-24-1980 by L.L. No. 3-1980; amended in its entirety 2-26-1996 by L.L. No. 2-1996]

§ 215-4 Title.

This article shall be known as the "Veterans' Proportional Exemption Law of the Town of Salina."

§ 215-5 Purposes.

The purpose of this article is to preserve the ratio which each veterans exemption from taxation on real property bears to the total assessed value of the real property for which such exemption has been granted whenever such total assessed value increases or decreases due only to a change in the manner of assessing, as provided for in § 458, Subdivision 5, of the Real Property Tax Law of the State of New York.

§ 215-6 Definitions.

Terms used herein shall be subject to the same definitions as set forth in § 458, Subdivision 5(c), of the Real Property Tax Law of the State of New York.

§ 215-7 Requirements.

A. Notwithstanding the limitation of the amount of exemption prescribed in Subdivision 1 or 2 of § 458 of the Real Property Tax Law of the State of New York, if the total assessed value of the real property for which a veterans exemption pursuant to said section has been granted increases or decreases as the result of a revaluation or update of assessments and a material change in level of assessment is certified for the assessment roll, pursuant to the rules of the State Board of Equalization and Assessment, the Assessor shall increase or decrease the amount of such exemption by multiplying the amount of such exemption by the change in the level of assessment factor. If the Assessor receives the certification after the completion, verification and filing of the final assessment roll, the Assessor shall certify the amount of exemption, as recomputed pursuant to the procedure herein to the local officers having custody and control of the roll, and such local officers are hereby directed and authorized to enter the recomputed exemption certified by the Assessor on the roll.

B. Owners of real property who previously received an exemption pursuant to § 458 but opted instead to receive an exemption pursuant to § 458-a of the Real Property Tax Law are hereby authorized to receive an exemption pursuant to said § 458 in lieu of said exemption previously recorded upon application made by the owner and received by the town within one year of the adoption of this article.  Upon application by such owner, the Assessor shall recompute all exemptions granted pursuant to this section by multiplying the amount of each such exemption by the cumulative change in the level of assessment certified by said State Board measured from the assessment roll immediately preceding the assessment on which exemptions were first granted pursuant to § 458-a; provided, however, that if an exemption pursuant to § 459 was initially granted to a parcel on a later assessment roll, the cumulative change in level factor to be used in recomputing that exemption shall be measured from the assessment roll immediately preceding the assessment roll on which that exemption was initially granted. No refund or retroactive entitlement shall be granted.

C. Such adjustments shall be made by the Assessor in the manner provided in § 458 of the Real Property Tax Law of the State of New York, and no application therefor need be filed by or on behalf of any owner of any eligible property, except as otherwise provided therein.