[HISTORY: Adopted by the Board of Trustees
of the Village of Plandome Manor as indicated in article histories.
Amendments noted where applicable.]
[Adopted 1-11-2006 by L.L. No. 19-2005 as Ch. 154, Art. I of the 2005 Code]
Pursuant to the provisions of § 467
of the Real Property Tax Law of the State of New York, as amended
by Chapter 1004 of the Laws of 1974 and as may be hereafter amended,
the real property owned by one or more persons, each of whom is 65
years of age or over, or real property owned by husband and wife,
one of whom is 65 years of age or over, shall be exempt from taxation
to the extent of 50% of the assessed valuation thereof, as hereinafter
provided.
No exemption shall be granted:
A.
If the income of the owner or the combined income
of the owners of the property for the calendar year immediately preceding
the date of making application for exemption exceeds the maximum amount
permitted under said section of the Real Property Tax Law. Where title
is vested in either the husband or the wife, their combined income
may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, net rental income, salary
or earnings and net income from self-employment, but shall not include
gifts or inheritance.
B.
Unless the title of the property shall have been vested
in the owner or one of the owners of the property for at least 12
consecutive months prior to the date of making application for exemption.
[Amended 4-20-2010 by L.L. No. 2-2010]
C.
Unless the property is used exclusively for residential
purposes.
D.
Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property.
A.
Application for such exemption must be made annually
by the owner or by all of the owners of the property, on forms to
be furnished by the Village Clerk, and the applicant or applicants
shall furnish the information and execute the forms, and such application
shall be filed annually in such Clerk's office on or before the appropriate
taxable status date or within such other times as may hereinafter
be fixed by law before the date for filing the assessment roll in
each year.
B.
At least 60 days prior to January 30 of each year,
the Village Clerk shall mail to each person who was granted exemption
pursuant to this article on the latest completed assessment roll an
application form and a notice that such application must be filed
on or before the taxable status date and be approved in order for
the exemption to be granted. Failure to mail any such application
form and notice or the failure of such person to receive the same
shall not prevent the levy, collection and enforcement of the payment
of the taxes on property owned by such person.
C.
Any conviction of having made any willfully false
statement in the application for such exemption shall be punishable
by a fine of not more than $100 and shall disqualify the applicant
or applicants from further exemption for a period of five years.
D.
Whenever a senior citizen who is a resident of the Incorporated Village of Plandome Manor shall file with the County of Nassau an application for exemption from real property taxation pursuant to the statutes referred to in § 200-1 hereof, and such application shall be granted, the resident shall automatically be eligible for exemption from real property taxation assessed by the Incorporated Village of Plandome Manor to the same degree as that resident shall be eligible for exemption from real property taxation assessed by the County of Nassau.
[Adopted 6-17-2014 by L.L. No. 4-2014]
As used in this article, the following terms shall have the
meanings indicated:
Includes:
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
Receipts received in or by reason of any sale, conditional or
otherwise, except sales hereinafter referred to with respect to which
it is provided that profits from the sale shall be included in gross
income made or service rendered for ultimate consumption or use by
the purchaser in the Village, including cash, credits and property
of any kind or nature, whether or not such sale is made or such service
is rendered for profit, without any deduction therefrom on account
of the cost of the property sold, the cost of the materials used,
labor or services or other costs, interest or discount paid or any
other expense whatsoever.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property other than property
of a kind which would properly be included in the inventory of a taxpayer
if on hand at the close of the period for which a return is made.
Receipts from interest, dividends and royalties derived from
sources within the Village, other than such as are received from a
corporation, a majority of whose voting stock is owned by the taxpaying
utility, without any deduction therefrom for any expenses whatsoever
incurred in connection with the receipts thereof.
Profits from any transaction, except sales for resale and rentals,
within the Village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchase
of gas, electricity, steam, water, refrigeration, telephony or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone or telegraph
service in the Village, including cash, credits and property of any
kind or nature, without deduction therefrom on account of the cost
of the property sold, the cost of materials used, labor or services
or other costs, interest or discount paid or any other expense whatsoever.
Includes persons, corporations, companies, associations,
joint-stock associations, copartnerships, estates' assignee of
rents, any person acting in a fiduciary capacity or any other entity
and persons, their assignees, lessees, trustees or receivers appointed
by any court whatsoever or by any other means, except the state, municipality,
political and civil subdivisions of the state or municipality, public
districts and corporations and associations organized and operated
exclusively for religious, charitable or educational purposes, no
part of the net earnings of which inures to the benefit of any private
shareholder or individual.
The Village Treasurer of the Incorporated Village of Plandome
Manor.
Includes:
Every person subject to the supervision of the State Department
of Public Service, except:
Persons engaged in the business of operating or leasing sleeping
and parlor railroad cars.
Persons engaged in the business of operating railroads other
than street-surface, rapid-transit, subway and elevated railroads.
Omnibus corporations subject to supervision under Article 3-A
of the Public Service Law.[1]
Every person, whether or not such person is subject to the supervision
of the State Department of Public Service, who sells gas, electricity,
steam, water, refrigeration, telephony or telegraphy delivered through
mains, pipes or wires or furnishes gas, electric, steam, water, refrigerator,
telephone or telegraphic service by means of mains, pipes or wires,
regardless of whether such activities are the main business of such
person or are only incidental thereto or of whether use is made of
the public streets.
The Incorporated Village of Plandome Manor.
[1]
Editor's Note: Article 3-A of the Public Service Law
was repealed by L.1970, c. 267, § 5, eff. March 1, 1971.
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, from on and after June 1, 2014,
there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Village which is subject to the supervision of the New York
State Department of Public Service and which has an annual gross income
in excess of $500, except motor carriers or brokers subject to such
supervision under Article 3-B of the Public Service Law.[1]
[1]
Editor's Note: Article 3-B of the Public Service Law
was repealed by L.1970, c. 267, § 5, eff. March 1, 1971.
B.
A tax equal to 1% of the gross operating income of every other utility
doing business in the Village which has an annual gross operating
income in excess of $500.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village.
B.
Not apply and the tax shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village, notwithstanding
that some act is necessarily performed with respect to such transactions
within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all subject income received on and after June 1, 2014.
All revenues resulting from the imposition of the tax imposed
by this article shall be paid to the Treasurer of the Village and
shall be credited to and deposited in the general fund of the Village.
The Treasurer shall be the chief enforcement officer of this
article and shall make and be responsible for all collections hereunder.
He or she shall also have the power and authority to make any rules
and regulations or directives, not inconsistent with law, which, in
his discretion, are reasonably necessary to facilitate the administration
of this article and the collection of the taxes imposed hereby. Copies
of all such rules and regulations and directives as may from time
to time be promulgated shall be sent by registered mail to all utilities
subject to this article which register as such with the Treasurer.
All such rules, regulations and directives shall be deemed a part
of this article.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Treasurer may require,
and such records shall be preserved for a period of three years unless
the Treasurer directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder shall file,
on or before January 25 and July 25, a return for the six calendar
months preceding each return date, including any period for which
the tax imposed hereby or any amendment hereof is effective. Any utility,
whether subject to tax under this article or not, may be required
by the Treasurer to file an annual return.
B.
Filing and contents. Returns shall be filed with the Treasurer on
a form to be furnished by him or her for such purpose and shall show
thereon the gross income or gross operating income, as the case may
be, for the period covered by the return and such other information,
data or matter as the Treasurer may require to be included therein.
Every return shall have annexed thereto a certification by the head
of the utility making the same or of the owner or of a copartner thereof
or of a principal corporate officer to the effect that the statements
contained therein are true.
At the time of filing a return as required by this article,
each utility shall pay to the Treasurer the tax imposed hereby for
the period covered by such return. Such tax shall be due and payable
at the time of the filing of the return or, if a return is not filed
when due, on the last day on which the return is required to be filed.
Any utility failing to file a return or a corrected return or
to pay any tax or any portion thereof within the time required by
this article, shall be subject to a penalty of 5% of the amount of
tax due, plus 1% of such tax for each month of delay or fraction thereof,
except the first month after such return was required to be filed
or such tax became due; but the Treasurer, if satisfied that the delay
was excusable, may remit all or any portion of such penalty.
The tax imposed by this article shall be charged against and
be paid by the utility and shall not be added as a separate item to
bills rendered by the utility to customers or others but shall constitute
a part of the operating costs of such utility.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Treasurer, he or she may require at any time
a corrected or supplemental return, which shall contain any data that
may be specified by him, and if a corrected or sufficient return is
not filed within 20 days after the same is required by notice from
him or if no return is made for any period, the Treasurer shall determine
the amount due from such information as he is able to obtain and,
if necessary, may estimate the tax on the basis of external indices
or otherwise. He shall give notification of such determination to
the utility liable for such tax. Such determination shall finally
and irrevocably fix such tax, unless the utility against which it
is assessed shall, within one year after giving the notice of such
determination, apply to him for a hearing or unless the Treasurer,
of his own motion, shall reduce the same. After such hearing, he shall
give notice of his decision to the utility liable for such tax.
Any final determination of the amount of any tax payable hereunder
shall be reviewable for error, illegality or unconstitutionality or
any other reason whatsoever by a proceeding under Article 78 of the
Civil Practice Law and Rules if the proceeding is commenced within
90 days after the giving of notice of such final determination; provided,
however, that any such proceeding under said Article 78 shall not
be instituted unless the amount of any tax sought to be reviewed,
with such interest and penalties thereon as may be provided for by
local law, ordinance or resolution, shall be first deposited and an
undertaking filed in such amount and with such sureties as a Justice
of the Supreme Court shall approve to the effect that if such proceeding
is dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the utility for which
it is intended, in a postpaid envelope, addressed to such utility
at the address given by it in the last return filed by it under this
article or, if no return has been filed, then to such address as may
be obtainable. The mailing of such notice shall be presumptive evidence
of the receipt of the same by the utility to which addressed. Any
period of time, which is determined according to the provisions of
this section by the giving of notice, shall commence to run from the
date of mailing of such notice.
If, within one year from the giving of notice of any determination
or assessment of any tax or penalty, the person liable for the tax
shall make application for a refund thereof and the Treasurer or the
court shall determine that such tax or penalty or any portion thereof
was erroneously or illegally collected, the Treasurer shall refund
the amount so determined. For like cause and within the same period,
a refund may be so made on the initiative of the Treasurer. However,
no refund shall be made of a tax or penalty paid pursuant to a determination
of the Treasurer as hereinbefore provided, unless the Treasurer, after
a hearing as hereinabove provided or on his own motion, shall have
reduced the tax or penalty or it shall have been established in a
proceeding in the manner provided in the Civil Practice Law and Rules
that such determination was erroneous or illegal. An application for
a refund, made as hereinbefore provided, shall be deemed an application
for the revision of any tax or penalty complained of, and the Treasurer
may receive additional evidence with respect thereto. After making
his determination, the Treasurer shall give notice thereof to the
person interested, who shall be entitled to commence a proceeding
to review such determination, in accordance with the provision of
the following section hereof.
Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the
refund thereof duly made to the Treasurer and he shall have made a
determination denying such refund, such determination shall be reviewable
by a proceeding under Article 78 of the Civil Practice Law and Rules;
provided, however, that such proceeding is instituted within 90 days
after the giving of the notice of such denial, that a final determination
of tax due was not previously made and that an undertaking is filed
with the Treasurer in such amount and with such sureties as a Justice
of the Supreme Court shall approve to the effect that if such proceeding
is dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent return
with the intent to evade the tax, no assessment or additional tax
shall be made with respect to taxes imposed under this article after
the expiration of more than three years from the date of filing of
a return, provided that, where no return has been filed as required
hereby, the tax may be assessed at any time.
In addition to any other powers herein given to the Treasurer
and in order to further ensure payment of the tax imposed hereby,
he shall have the power to:
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the Village Attorney shall, upon the request of the
Treasurer, bring an action to enforce payment of the same. The proceeds
of any judgment obtained in any such action shall be paid to the Treasurer.
Each such tax and penalty shall be a lien upon the property of the
person liable to pay the same, in the same manner and to the same
extent that the tax and penalty imposed by § 186-a of the
Tax Law is made a lien.
