Pursuant to and in exercise of the authority granted by and
under § 421-f of the Real Property Tax Law (hereinafter,
RPTL § 421-f), and subject to the provisions of this article,
as currently enacted or hereafter amended, the provisions of Real
Property Tax Law § 421-f and the partial exemption from
taxation and special ad valorem levies established therein are hereby
made applicable to and shall be extended by the Village of Brockport.
The intent of this article is to encourage property owners to
make improvements to one- and two-family houses, to improve the quality
of housing in the community, and to preserve and expand the tax base
of the Village of Brockport.
For the purposes of this article, whenever the following words,
terms or phrases shall appear either in this article or in the provisions
of Real Property Tax Law § 421-f as applied in and to the
Village, they shall have the meanings ascribed to them herein below:
ASSESSOR
The Assessor and the joint and several members of the Board
of Tax Assessors of the Town of Sweden.
ORDINARY MAINTENANCE AND REPAIRS
Those routine activities or undertakings designed and intended
to keep up and sustain, or prevent the deterioration or breakdown
of, the original condition, function, integrity or appearance of a
residential building and/or its component parts or systems and which
are not considered as increasing the value of such property.
RECONSTRUCTION, ALTERATIONS OR IMPROVEMENTS
Those activities or undertakings which restore, expand, add
to, upgrade, renovate, remodel or modernize the existing physical
structure or the component parts or systems of a residential building,
including but not limited to those which prevent its physical deterioration
or bring it into compliance with applicable building, sanitary, health
and/or fire codes and which are considered as increasing the value
of such property.
RESIDENTIAL BUILDING
Any building or structure lawfully designed and used exclusively
for residential purposes and both certified for occupancy and actually
occupied by not more than one or two families, in accordance with
the zoning and other land use regulations of the Village.