City of Hornell, NY
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2023-12-18
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The Code
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Part II: General Legislation
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Chapter 280 Taxation
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Article IX Cold War Veterans Exemption
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Affirmative Action
- Ch 12 Ambulances
- Ch 17 Appearance Tickets
- Ch 25 Building Department
- Ch 27 Business Improvement Districts
- Ch 31 Checks, Fraudulent
- Ch 33 City of Hornell 911 Map
- Ch 38 Defense and Indemnification of Officers and Employees
- Ch 41 Drug-Free Workplace Policy
- Ch 43 Empire Zone
- Ch 44 Ethics, Code of
- Ch 52 Investment Policies
- Ch 63 Planning Board
- Ch 65 Procurement Policy
- Ch 72 Recreation Commission
- Ch 74 Residency Requirements
- Ch 77 Traffic Violations Bureau
- Ch 80 Urban Renewal Agency
- Part II: General Legislation
- Ch 87 Adult Entertainment
- Ch 90 Alcoholic Beverages
- Ch 95 Amusements and Amusement Devices
- Ch 100 Auctions and Auctioneers
- Ch 107 Bicycles
- Ch 110 Bingo
- Ch 115 Brush, Grass and Weeds
- Ch 120 Building Certificates of Occupancy
- Ch 122 Buildings, Abandoned and Unsafe
- Ch 124 Buildings, Numbering of
- Ch 125 Cannabis
- Ch 126 Community Choice Aggregation Program
- Ch 128 Contractors, Licensing of
- Ch 135 Dogs and Other Animals
- Ch 142 Fees
- Ch 144 Fences
- Ch 148 Fire Prevention and Building Construction
- Ch 154 Flood Damage Prevention
- Ch 157 Games of Chance
- Ch 160 Garbage, Rubbish and Refuse
- Ch 167 Handbills
- Ch 168 Property Maintenance
- Ch 172 Health and Sanitation
- Ch 176 Housing, Fair
- Ch 178 Housing Standards
- Ch 190 Market, Farmers
- Ch 198 Noise
- Ch 201 Nuisances
- Ch 205 Parks and Recreation Areas
- Ch 210 Peace and Good Order
- Ch 215 Peddling and Soliciting
- Ch 222 Pest Control
- Ch 228 Plumbing Standards
- Ch 235 Records, Public
- Ch 240 Refrigerators, Abandoned
- Ch 246 Rewards
- Ch 252 Sewers and Sewage Disposal
- Ch 258 Skateboards and Scooters
- Ch 267 Streets and Sidewalks
- Ch 275 Subdivision of Land
- Ch 278 (Reserved)
- Ch 280 Taxation
- Ch 280 Art IX Cold War Veterans Exemption
- § 280-63 Legislative intent.
- § 280-64 Exemption granted.
- § 280-65 When effective.
- Ch 285 Taxicabs
- Ch 288 Trees
- Ch 290 Utilities
- Ch 296 Vehicles and Parts, Storage of
- Ch 300 Vehicles and Traffic
- Ch 306 Water
- Ch 315 Zoning
- Appendix
- Ch A320 Annexation of Territory
- Ch A325 Housing Authority
- Ch A330 Meetings
- Ch A335 Parklands
- Ch A340 State Arterials
- Ch A345 Urban Renewal Agency
- Disposition List
- Ch DL Disposition List
[Adopted 8-18-2008 by L.L. No. 6-2008;
amended in its entirety 11-20-2017 by L.L. No. 5-2017]
It is the legislative intent of the within article to adopt
a local law to provide a qualified owner an exemption for qualifying
residential real property from taxation to the extent of 15% of the
assessed value of such property, which exemption shall not exceed
$9,000 and, in addition, to provide a disability exemption to the
multiple of 50% of the disability rating, not to exceed $30,000, all
as set forth in the Real Property Tax Law, § 458-b.
A.
As is authorized by Real Property Tax Law, § 458-b, the
City of Hornell does hereby provide that qualifying residential real
property shall be exempt from taxation to the extent of 15% of the
assessed value of such property; provided, however, that such exemption
shall not exceed $9,000 or the product of $9,000 multiplied by the
latest state equalization rate of the assessing unit, or, in the case
of a special assessing unit, the latest class ratio, whichever is
less.
B.
In addition, as is authorized by Real Property Tax Law § 458-b, to the exemption provided by Subsection A of this section where the Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $30,000, or the product of $30,000 multiplied by the latest state equalization rate for the assessing unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
The within article shall be effective immediately upon passage,
subject to Real Property Tax Law § 458-b.
