Besides the general assessment roll mentioned
in the preceding section, the Assessor shall prepare for the City
School District of the City of Kingston a duplicate of that part of
the assessment roll applying to said district. The Assessor shall
deliver the appropriate portion of the assessment roll to the school
authorities of said school district within five days of the completion
and certification or verification of such assessment roll.
The Assessor, unless otherwise ordered by the
Common Council, shall, within 60 days after any special tax or assessment
is legally directed to be levied or assessed, prepare and deliver
to the Common Council and file with the City Clerk a tax roll and
assessment of such proposed tax upon the taxable inhabitants and property
of said city or any part thereof, and a duplicate, which shall be
deemed as original, to one of which shall be attached the warrants
for the collection of such tax and to the other a copy of said warrant
and the Comptroller's receipt therefor.
If, for any reason, the Assessor becomes disqualified,
the Mayor may fill the office temporarily by the appointment of a
disinterested taxpayer whose name shall appear as a taxpayer upon
the last general tax roll of said city preceding his appointment,
who shall act as Assessor, until the disability is removed.
[Added 2-7-2023 by L.L. No. 1-2023]
A. Exemption.
(1) Accessory Dwelling Units (ADUs), as defined by the City of Kingston's
zoning code, created subsequent to the effective date of this local
law shall be exempt from taxation and special ad valorem levies to
the extent provided herein.
(2) No such exemption shall be granted unless:
(a)
The creation of the ADU was commenced subsequent to the effective
date of this local law; and
(b)
The value of such creation exceeds three thousand dollars.
(3) The exemption shall be limited to an eighty thousand dollars increase
of Assessed Value attributable to the ADU creation.
(4) This exemption applies exclusively to the creation of new attached
ADUs; it does not apply to ordinary maintenance, repairs, or any other
types of improvements.
B. Calculation of Exemptions. That Accessory Dwelling Units shall be
exempt for a period of eight years to the extent of the following
percentages of the increase in the "exemption base" as defined in
Real Property Tax Law Section 421-F as the increase in assessed value
therefore attributable to the creation of a new ADU.
Year of exemption
|
Percentage of exemption base
|
---|
1
|
100
|
2
|
87.5
|
3
|
75
|
4
|
62.5
|
5
|
50
|
6
|
37.5
|
7
|
25
|
8
|
12.5
|
9
|
0
|
C. Application for and grant of exemption.
(1) An exemption shall be granted only upon application by the owner
of the building on a form prescribed by the Commissioner of the Department
of Taxation and Finance. The application shall be filed with the City
of Kingston Assessor.
(2) If satisfied that the applicant is entitled to an exemption pursuant
to this local law, the assessor shall approve the application and
such building shall thereafter be exempt from taxation and special
ad valorem levies as herein provided commencing with the assessment
roll prepared on the basis of the taxable status date.
D. Termination or Denial of Exemption.
(1) In the event that a building granted an exemption pursuant to this
local law ceases to be used primarily as an accessory dwelling unit
or title thereto is transferred to other than the heirs of the owner,
the exemption shall cease.
(2) No such exemption shall be granted to an applicant who is in violation
of any City of Kingston Code, Ordinance, or Local Law or owes property
taxes, water of sewer fees, or any other fees or past due monies.
Any exemption granted shall be immediately revoked if the applicant
accrues violations or unpaid monies. The applicant may reapply for
the exemption once all violations have been corrected and/or unpaid
monies have been paid.