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A. Districts and Maps
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The commissioner of assessment and taxation may from time to
time divide the city into tax districts for purposes of assessment
and all assessments for general purposes shall be made with reference
thereto. The present tax districts shall continue until changed by
the commissioner.
The department of assessment and taxation shall maintain maps
and surveys of all taxable real property in the city certified by
the city engineer which shall show the location and boundaries of
each parcel as nearly as practicable and the name of the owner or
one of the owners as shown by the conveyance presented to the department;
and shall from time to time make notations thereon showing changes
in boundaries and ownership when such changes are made by deed or
subdivision maps filed for record in the office of the clerk of Erie
county and not otherwise, and such notations shall be deemed to be
a part of such maps and surveys.
Reference shall be made to such maps and surveys in the annual
assessment rolls, in all local assessment rolls, in certificates of
sale for unpaid taxes, in notices to redeem and in all conveyances
of property sold for unpaid taxes and said maps and surveys shall
be deemed a part of said assessment rolls, certificates, notices and
conveyances of property sold. In assessment rolls such reference may
be made generally in the captions thereof.
Every deed or other instrument of conveyance and every subdivision
map of lands in the city filed with the clerk of Erie county shall,
within forty-eight hours after said filing, be presented by said clerk
to the department of assessment and taxation for the purpose of making
changes on its maps and surveys. If said county clerk fails or refuses
to present said deeds or maps as aforesaid, he or she shall be personally
liable to the city or to any person for any damages caused by said
neglect or refusal.
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B. Registration of Owners, Mortgagees and Tax Agents
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The department shall maintain a book or books of registration in which shall be entered the name, address, and telephone number of each owner or mortgagee of land in the city who has filed the statement of his or her name, address, and telephone number as provided in section 28-5 and the name, address, and telephone number of each tax agent as shown in the appointment provided in section 28-6, opposite each parcel of land of which he or she is such owner, mortgagee or agent, and in which shall be noted from time to time any changes in name, address, or telephone number made pursuant to such section. The address given shall not be a post office box.
Each owner of lands in the city and each mortgagee of any such
lands shall file with the department a written statement showing his
or her name, address, and telephone number and giving a description
of each parcel of such land of which he or she is the owner or mortgagee.
The address given shall not be a post office box. Upon any change
in the name, address or telephone number, a written notice of such
change shall be filed with the department of assessment and taxation.
Any owner or mortgagee of lands in the city but residing outside
the city may file with the department for registration a written appointment,
duly acknowledged, of a resident of the city as his or her tax agent,
and may from time to time file in like manner a written revocation
of such appointment or make a new appointment.
The appointment shall contain the name, address, and telephone
number of such owner or mortgagee and the name, address, and telephone
number of the agent which shall be deemed to be the name, address,
and telephone number of such agent until such owner, mortgagee or
agent files with said department a written notice of change of name,
address and/or telephone number. The address given shall not be a
post office box.
If a nonresident or mortgagee shall file an appointment of a resident tax agent in the manner and form provided by section 28-6 or if a resident owner or mortgagee shall file the written statement required by section 28-5 then all notices required to be served upon such owner or mortgagee under any provision of this act, relating to tax or assessment rolls or to taxes and assessments, or proceedings to collect or enforce the collection of taxes and assessments or any other provisions of the laws, ordinances, rules or regulations of the city of Buffalo, shall be deposited in the United States postal service, postage prepaid, and directed to the names and addresses of the owner, mortgagee or tax agent, as the case may be, shown in the registration book kept as required by section 28-4.
In all other cases such notices, directed to the name of the
owner and the address, if any, as the same appears on the department
of assessment and taxation's maps and/or records, and if no address
there appears then with the address Buffalo, New York, and deposited
in the United States postal service, postage prepaid, shall be deemed
sufficient service thereof.
Any owner or mortgagee, who fails, refuses or neglects to furnish
to the department of assessment and taxation his or her name and address
for registration or any change of address, shall not be heard to question
or dispute the validity or regularity of the service provided for
in the next preceding section.
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C. Taxes and Assessments
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The fiscal year shall begin on the first day of July.
The sum total of the estimates of expenditures respectively
for school purposes, for the construction and maintenance of streets
and highways, and for all other purposes contained in the annual budget
as adopted, less the estimates of revenue therein contained, applicable
respectively for school purposes, for the construction and maintenance
of streets and highways, and for all other purposes, shall be raised
by general tax.
As soon after the adoption of the annual budget as practicable,
the commissioner shall apportion the amount to be raised by general
tax under said budget upon the taxable property within the city as
set down in the completed annual assessment rolls of the year and
shall set down in a column in said rolls opposite to the several sums
appearing on said rolls as the valuation of real property, the respective
sums to be paid as a tax thereon.
The taxable status of all persons and properties in the city
shall be fixed each year on the first day of December for the following
fiscal year.
All taxes and assessments, together with interest thereon as provided by law, shall be liens upon the lands upon which they are assessed from the time of publication of the notice by the commissioner required by section 28-64 until paid and shall be preferred in payment to all other charges. Taxes and assessments upon the general tax rolls may be paid and shall have priority in the inverse order of time in which they become liens, and all taxes and assessments which are now liens on the property assessed shall continue to be liens until paid.
Every tax levied and assessment made is presumed to be valid
and regular and that all steps and proceedings required by law were
taken and had until the contrary should be made to appear.
No lands in the city shall be exempt from local assessment.
The council shall estimate and fix the amount of money to be
raised by local assessment and shall, except as provided in this act,
determine whether the expense of a work or improvement shall be paid
in whole or in part by local assessment and fix the proportion locally
assessable.
The cost and expense of any work hereafter done (a) in regrading,
resurfacing, repaving or reconstructing of a street, alley, park approach
or public thoroughfare or (b) in constructing a widened pavement on
any street, alley, park approach or public thoroughfare, shall be
paid from the general fund, and no part of such cost or expense shall
be defrayed by local assessment.
The city may, by agreement with the federal government, fix
and determine the amount which shall constitute the contribution of
the city toward the annual cost of keeping and maintaining in navigable
condition Buffalo river and other waterways within the city, and may
pay over to the federal government the amount of such contributions,
and the council may determine whether the amount of such contributions
shall be paid in whole or in part by local assessment and fix the
proportion locally assessable.
Every assessment for local improvements shall become a lien upon the property assessed, upon the first publication of the notice, provided for in section 28-53 and shall continue to be a lien until paid, and all assessments for local improvements which are now liens on the property assessed shall continue to be liens until paid.
All local assessments, when added to the general roll, shall
be liens to the same extent as taxes levied in the general roll and
the same remedies and methods of collection shall apply to them, except
as may be otherwise provided in this act.
The cost and expense of the following work, improvements and
changes shall be defrayed wholly by local assessment, to wit:
(a)
The construction of sewers and receivers, except sewers designated
by the council as public trunk sewers.
(b)
The construction, reconstruction and repair of sidewalks, and the
cleaning or the removal of snow and ice therefrom. However, any cost
or expense incurred in the construction, reconstruction or repair
of any sidewalk which has been damaged by reason of trees, or roots
of such trees, situated on city-owned lands shall be paid from the
general fund and no part of such cost or expense shall be defrayed
by local assessment.
(c)
The original grading, surfacing and paving of streets and alleys;
in those instances where real property is situated at the intersection
of two or more streets or alleys, such real property shall be assessed
for the full cost and expense of the original grading, surfacing and
paving of that street or alley which abuts the frontage thereof and
one-third of the cost and expense of the original grading, surfacing
and paving of those streets or alleys which abut the side or rear
thereof for a distance of one hundred and fifty feet or less; such
real property so situated at the intersection of two or more streets
or alleys shall be assessed for the full cost and expense of the original
grading, surfacing and paving of that portion of the street or alley
which abuts the side or rear thereof for a distance greater than one
hundred and fifty feet; two-thirds of the cost and expense of the
original grading, surfacing and paving of those streets or alleys
which abut the side or rear thereof for a distance of one hundred
and fifty feet shall be defrayed from the general fund; the street
or alley constituting the frontage of such real property situated
at the intersection of two or more streets or alleys shall be conclusively
determined from the current assessment rolls.
(d)
Any work or improvement required by ordinance or by the commissioner
of public works to be done by the owner or occupant of lands in front
of or upon such lands which he omits to do and which the city does
or causes to be done.
(e)
Any work or improvement done or caused to be done by the city in
connection with the removal or repair of unsafe structures.
(f)
Any work or improvement done or caused to be done by the city in
laying sewer, water and gas service pipes from a main to or beyond
the curb. However, when the relocation of any water, sewer or gas
service pipe, connection or box is necessitated on account of the
construction of a widened pavement on any street, alley, park approach
or public thoroughfare, the cost or expense thereof shall be paid
solely by the city from the general fund and no part of such cost
or expense shall be assessed against the premises serviced by such
water, sewer or gas service pipe, connection or box and without liability
therefor on the part of the owner or occupant of such premises.
(g)
Damages awarded for the alterations of the recorded grade of any
street or alley.
(h)
Any work in the removal of unlawful encroachments and the abatement
of nuisances.
(i)
Any work or improvements in constructing and maintaining retaining
walls or other similar structures along the public waters of the city
abutting on private lands where the abutting owner fails to construct
and maintain such retaining walls or similar structures required by
ordinance.
(j)
Notwithstanding the foregoing provisions of this section, on and after July first, nineteen hundred sixty-five, the council, in the exercise and in furtherance of the power set forth in section 28-16, when considering the construction of a new street or extension of an existing street, or reconstruction of existing streets referred to as WPA streets may, by a two-thirds vote, find that it is in the public interest that such construction be paid for from the general fund and not by local assessment, and shall so order and direct the commissioner.
The cost and expense of the following work and improvements
shall be defrayed in part by local assessment and in the proportions
herein set forth:
(a)
One-third of the expense of opening the roadways of the park approaches.
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Where there are two roadways in a park approach, one-third of
the expense of such work on each roadway shall be defrayed by local
assessment and where there are three roadways, one-third of the expense
of such work on each lateral roadway shall be defrayed by local assessment,
and the whole expense of such work on the central roadway shall be
paid from the general fund.
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No tax or assessment shall be deemed invalid by reason of being
assessed upon real property which has been subdivided or different
portions of which are owned by different persons, and the remedy of
such persons shall be confined to division and apportionment of the
tax or assessment as hereinafter provided.
Any owner or mortgagee of real property may apply to the commissioner
before March first in any calendar year succeeding the calendar year
when a tax or assessment became a lien upon the property to have the
tax or assessment thereon divided upon different portions of the property,
and upon such application, the commissioner may, if he or she deems
it proper and feasible, make a statement of such division and apportionment,
as nearly as may be.
The commissioner may, if necessary, without such application,
when adding a local assessment or installment thereof to the annual
assessment rolls for the next succeeding fiscal year, make a statement
of such division and apportionment of such local assessments or installments
thereof.
Within five days after making such division and apportionment
the commissioner shall serve in the manner provided in section 28-7
of this charter a copy of such statement of division and apportionment
on the owners of the real property affected thereby and on holders
of certificates of sale thereon and on such mortgagees of the real
property affected thereby as have registered their names and addresses
as provided by section 28-5 of this charter. If within twenty days
after the completion of such service upon all such owners and mortgagees
no application shall be made by them or any of them, to the court,
as provided in the next section, the commissioner shall thereupon
make the division and apportionment on the assessment rolls and after
such division and apportionment is so made upon the assessment rolls,
the director of the treasury shall receive and receipt for any portion
of the tax or assessment so divided and apportioned, and any real
property upon which the part paid is apportioned and shall thereupon
be discharged from the lien of the tax or assessment.
Within the time limited by the last preceding section any owner,
holder of a certificate of sale or registered mortgagee of real property
affected by the statement of division and apportionment so as aforesaid
made by the commissioner may present to the supreme court at any special
term thereof held in Erie county a petition asking that such tax or
assessment be divided and apportioned upon different parts of the
property assessed upon a basis other than determined by the commissioner.
Notice of such apportionment and a copy of such petition shall be
served on the corporation counsel at least four days before the same
is returnable. The court may by order require the city and the owners,
holders of certificates of sale and registered mortgagees of the property
assessed to show cause why such tax or assessment should not be so
divided and apportioned, and a copy of the order shall be served personally
upon the corporation counsel and upon all owners; holders of certificates
of sale and registered mortgagees aforesaid within the state, and
the court shall give such directions as to the service of nonresidents
and unknown parties as it may deem proper. Upon the return day of
such order the court shall hear the proofs and allegations of the
parties appearing and shall make such order as justice requires. If
the court shall order the taxes and assessments divided and apportioned,
it shall indicate the manner of division and apportionment, and a
certified copy of the order shall be filed with the commissioner.
Any person may pay the tax or assessment or any part thereof as divided
and apportioned by the order of the court, and the real property upon
which the part paid is apportioned shall be discharged from the lien
of the tax or assessment.
When it shall appear that the proceedings in ordering or levying
any tax, or in ordering or making any assessment, have been so irregular
as to render them illegal and void, the council may annul them, or
may annul all of them subsequent to and including the irregularity,
and may begin the proceeding anew, or from the point where the irregularity
occurred.
(a)
Definitions. As used in this article:
(i)
The word "utility" includes every person subject to the supervision
of either division of the state department of public service, except
persons engaged in the business of operating or leasing sleeping and
parlor railroad cars or of operating railroads other than street surface,
rapid transit, subway and elevated railroads, and also includes every
person (whether or not such person is subject to such supervision)
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 telegraph
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;
(ii)
The word "person" means persons, corporations, companies, associations,
joint-stock associations, co-partnerships, estates, assignee of rents,
any person acting in 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 state, municipalities,
political and civil subdivisions of the state or municipality, and
public districts;
(iii)
The words "gross income" mean and include 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 city
of Buffalo, 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 materials used, labor or services or
other costs, interest or discount paid, or any other expense whatsoever;
also profits from the sale of securities; also profits from the sale
of real property growing out of the ownership or use of or interest
in such property; also profit from the sale of personal property (other
than property of a kind which would properly be included in the inventory
of the taxpayer if on hand at the close of the period for which a
return is made); also receipts from interest, dividends, and royalties,
derived from sources within the city of Buffalo 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 receipt thereof,
and also profits from any transaction (except sale for resale and
rentals) within the city of Buffalo whatsoever;
(iv)
The words "gross operating income" mean and include receipts
received in or by reason of any sale, conditional or otherwise, made
for ultimate consumption or use by the purchaser 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
city of Buffalo, including cash, credits and property of any kind
or nature, without any 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 expenses whatsoever;
(v)
The word "return" includes any amended return filed or required
to be filed as herein provided;
(vi)
The word "comptroller" shall be deemed to refer to and mean
the comptroller of the city of Buffalo;
(vii)
The word "treasurer" shall be deemed to refer to and mean the
director of the treasury of the city of Buffalo; and
(viii)
The words "corporation counsel" shall be deemed
to refer to and mean the corporation counsel of the city of Buffalo.
(b)
Imposition of tax. Notwithstanding any other provision of this charter
or any other law, tax equal to three per centum of its gross income
commencing with the effective date of this subdivision as amended
is hereby imposed upon every utility doing business in the city of
Buffalo which is subject to the supervision of the state department
of public service and which has a gross income for each such period
in excess of five hundred dollars, except motor carriers or brokers
subject to such supervision under article three-b of the public service
law, and a tax equal to one per centum of its gross operating income
is hereby imposed for each such period upon every other utility doing
business in the city of Buffalo which has a gross operating income
for each such period from June first, nineteen hundred fifty, in excess
of five hundred dollars, which taxes shall be in addition to any and
all other taxes and fees imposed by any other provision of law for
the same period.
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The tax imposed by this section 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.
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For the purpose of the proper administration of this section
and to prevent evasion of the tax hereby imposed, it shall be presumed
that the gross income or gross operating income of any such utility
is derived from business conducted wholly within the territorial limits
of the city of Buffalo until the contrary is established, and the
burden of proving that any part of its gross income or gross operating
income is not so derived shall be upon the utility.
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A tax imposed pursuant to this section shall have application
only within the territorial limits of the city of Buffalo. This section
shall not authorize the imposition of a tax on any transaction originating
or consummated outside of the territorial limits of the city of Buffalo,
notwithstanding that some act be necessarily performed with respect
to such transaction within such limits.
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(c)
Records. Every utility subject to tax under this section shall keep
such records of its business and in such form as the comptroller may
require. Such records shall be offered for inspection and examination
at any time upon demand by the comptroller or by his or her duly authorized
agent or employee and shall be preserved for a period of three years,
except that the comptroller may consent to their destruction within
that period or may require that they be kept longer.
(d)
Returns. Every utility subject to tax hereunder shall file, on or
before September twenty-fifth, December twenty-fifth, March twenty-fifth,
and June twenty-fifth in each year for which this tax is imposed,
a return for the three calendar months preceding each such return
date, including any period for which the tax imposed hereby or by
any amendment hereof is effective, each of which returns shall state
the gross income or gross operating income in the city of Buffalo,
as the case may be, of such utility for the period covered by each
such return. Returns shall be filed with the comptroller on a form
to be furnished by him or her for such purpose and shall contain such
other data, information or matter as the comptroller may require to
be included therein. Notwithstanding the foregoing provisions of this
subdivision, any utility whose average gross income or average gross
operating income in the city of Buffalo, as the case may be, for each
such three months' period is less than fifteen hundred dollars may
file its returns for such periods on June twenty-fifth in the respective
years for which this tax is imposed. The comptroller may require any
utility to file an annual return, which shall contain any data specified
by him or her, regardless of whether the utility is subject to tax
under this section. The comptroller, in order to insure payment of
the tax imposed by this section, may require at any time a further
or supplemental return which shall contain any data specified by the
comptroller. Every return shall have annexed thereto an affidavit
of the head of the utility making the same, or of the owner or of
a co-partner thereof, or of a principal officer of the corporation,
if such business be conducted by a corporation, to the effect that
the statements contained therein are true. Returns shall be preserved
for three years and thereafter until the comptroller orders them destroyed.
(e)
Payment of tax. At the time of filing a return as required by this
section, each utility shall pay to the comptroller the tax imposed
by this section for the period covered by such return. Such tax shall
be due and payable at the time of filing the return, or if a return
is not filed when due, on the last day on which the return is required
to be filed.
(f)
Determination of tax by comptroller. In case any return filed pursuant
to this section shall be insufficient or unsatisfactory to the comptroller,
and if a corrected or sufficient return is not filed within twenty
days after the same is required by notice from the comptroller, or
if no return is made for any period, the comptroller shall determine
the amount of tax due from such information as he or she is able to
obtain, and, if necessary, may estimate the tax on the basis of external
indices or otherwise. The comptroller shall give notice of such determination
to the person liable for such tax. Such determination shall finally
and irrevocably fix such tax, unless the person against whom it is
assessed shall, within thirty days after the giving of notice of such
determination, apply to the comptroller for a hearing, or unless the
comptroller, of his or her own motion shall reduce the same. After
such hearing, the comptroller shall give notice of his or her decision
to the person liable for the 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 seventy-eight of the civil practice laws and rules of
the state of New York, if application therefor is made to the supreme
court within thirty days after the giving of the notice of such final
determination, provided, however, that any such proceeding under article
seventy-eight of the civil practice act of the state of New York shall
not be instituted unless the amount of any tax sought to be reviewed,
with interest and penalties thereon, if any, shall be first deposited
with the comptroller and an undertaking filed with him or her, in
such amount and with such sureties as a justice of the supreme court
shall approve to the effect that if such proceeding be dismissed or
the tax confirmed the petitioner will pay all costs and charges which
may accrue in the prosecution of such proceeding.
(g)
Proceedings to recover tax. Whenever any person shall fail to pay
any tax or part thereof or penalty imposed by this section as in this
section provided, the corporation counsel shall upon the request of
the comptroller bring an action in the name of the city of Buffalo
to recover the same. The proceeds of the judgment obtained in such
action shall be paid to the comptroller. Each tax and penalty imposed
by this section 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 section one hundred eighty-six-a of the
tax law is made a lien. As an additional or alternate remedy, the
comptroller may issue a warrant directed to the sheriff of Erie county,
commanding him or her to levy upon and sell the real and personal
property of the person from whom the tax is due which may be found
within his or her county for the payment of the amount thereof, with
any penalties and the cost of executing the warrant, and to return
the warrant to the comptroller and to pay to him or her the money
collected by virtue thereof, within sixty days after the receipt of
such warrant. The sheriff shall within five days after the receipt
of the warrant file with the clerk of his county a copy thereof, and
thereupon such clerk shall enter in the judgment docket the name of
the person mentioned in the warrant and the amount of the tax and
penalties thereon for which the warrant is issued and the date when
such copy is filed. Thereupon the amount of such warrant so docketed
shall become a lien upon and shall bind the real property and personal
property and chattels real of the person against which the warrant
is issued, in the same manner as a judgment duly docketed in the office
of such clerk, except that such warrant shall be entitled to any priority
of lien that the tax specified therein may have enjoyed. The sheriff
shall then proceed upon the warrant in all respects, with like effect,
and in the same manner as that prescribed by law in respect to executions
issued against property upon judgments of a court of record, and for
his or her services in executing the warrant he or she shall be entitled
to the same fees, which he or she may collect in the same manner.
In the discretion of the comptroller a warrant of like terms, force
and effect may be issued and directed to any officer or employee of
the department of audit and control of the city of Buffalo, and in
the execution thereof such officer or employee shall have all the
powers conferred by law upon sheriffs, but he or she shall be entitled
to no fee or compensation in excess of the actual expenses paid in
the performance of such duty. If a warrant is returned not satisfied
in full, the comptroller may from time to time issue new warrants
and shall also have the same remedies to enforce the amount due thereunder
as if the city of Buffalo had recovered judgment therefor.
(h)
Notices and limitation of time. Any notice authorized or required
under the provisions of this section may be given by mailing the same
to the person for whom it is intended, in a postpaid envelope, addressed
to such person at the address given by him or her in the last return
filed by him or her under this section, 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 person to whom 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 such notice.
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The provisions of the civil practice law and rules relative
to the limitation of time for the enforcement of a civil remedy shall
not apply to any proceeding or action taken to levy, appraise, assess,
determine or enforce the collection of any tax levy or penalty provided
by this section.
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(i)
Penalties. Any person failing to file a return or corrected return,
or to pay any tax or any portion thereof, within the time required
by this section shall be subject to a penalty of five per centum of
the amount of tax due, plus one per centum of such tax for each month
of delay or fraction thereof, excepting the first month, after such
return was required to be filed or such tax became due; but the comptroller,
if satisfied that the delay was excusable, may remit all or any portion
of such penalty. Such penalty shall be paid to the comptroller and
disposed of in the same manner as other receipts under this section.
Unpaid penalties may be enforced in the same manner as the tax imposed
by this section.
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Any person, any officer of a corporation, or any co-partner
filing or causing to be filed any return, certificate, affidavit or
statement required or authorized by this section which is willfully
false, and any person who shall fail to file a return as required
by this section and the officers of any corporation who shall so fail,
shall be guilty of a misdemeanor, punishment for which shall be a
fine of not more than one thousand dollars or imprisonment for not
more than one year, or both such fine and imprisonment.
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The certificate of the comptroller to the effect that a tax
or penalty has not been paid, that a return has not been filed, or
that information has not been supplied pursuant to the provisions
of this section, shall be prima facie evidence thereof.
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(j)
Refunds. If within one year from the payment of any tax or penalty,
the payer thereof shall make application for a refund thereof and
the comptroller or the court shall determine that such tax or penalty
or any portion thereof was erroneously or illegally collected, the
director of the treasury 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 comptroller. However, no refund shall be made
of a tax or penalty paid pursuant to a determination of the comptroller
as provided by subdivision six of this section unless the comptroller,
after a hearing as by said subdivision provided, or of his or her
own motion, shall have reduced the tax or penalty or it shall have
been established in a proceeding under article seventy-eight of the
civil practice law and rules of the state of New York that such determination
was erroneous or illegal. All refunds shall be made with the approval
of the comptroller out of moneys collected under the provisions of
this section, deposited to the credit of the special fund provided
for by subdivision fourteen hereof. An application for a refund, made
as herein provided, shall be deemed an application for a revision
of any tax or penalty complained of and the comptroller may receive
additional evidence with respect thereto. After making his or her
determination, the comptroller shall give notice thereof to the person
interested. Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the
refund thereof duly made to the comptroller and such comptroller shall
have made a determination denying such refund, such determination
shall be reviewable by a proceeding under article seventy-eight of
the civil practice law and rules of the state of New York, provided,
however, that such proceeding is instituted within thirty 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 comptroller in such amount and with such sureties as a justice
of the supreme court shall approve to the effect that if such proceeding
be dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
(k)
General powers of comptroller. In the administration of this section
the comptroller shall have power to (a) make such reasonable rules
and regulations not inconsistent with law as may be necessary for
the exercise of his or her powers and the performance of his or her
duties under this section, and prescribe the form of blanks, reports
and other records relating to the administration and enforcement of
this section; (b) assess, determine, revise, readjust and impose the
taxes authorized to be imposed under this section; (c) to take testimony
and proofs, under oath, with reference to any matter within the line
of his or her official duty under this section or he or she may designate
and duly authorize an employee to act in his place for that purpose;
and (d) request information from the tax commission of the state of
New York or the United States collector of internal revenue relative
to any person and to afford information to such tax commission or
such collector of internal revenue relative to any person, any other
provisions in this section to the contrary notwithstanding.
(l)
Administration of oaths and compelling testimony. The comptroller
or his or her employee duly designated and authorized by the comptroller
shall have power to administer oaths and take affidavits in relation
to any matter or proceeding in the exercise of the powers and duties
of the comptroller under this section.
|
The comptroller shall have power to subpoena and require the
attendance of witnesses and the production of books, papers and documents
pertinent to the investigations and inquiries which he or she is authorized
to conduct under this section and to examine them in relation to any
matter which he has power to investigate hereunder and to issue commissions
for the examination of witnesses who are out of the state or unable
to attend before him or her or excused from attendance.
| |
|
A justice of the supreme court either in court or at chambers
shall have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the comptroller
hereunder.
| |
|
Any person who shall testify falsely in any material matter
pending before the comptroller hereunder shall be guilty of a misdemeanor
the punishment for which shall be a fine of not more than one thousand
dollars or imprisonment for not more than one year, or both such fine
and imprisonment.
| |
|
The officers who serve the comptroller's summons or subpoena
hereunder and witnesses attending in response thereto shall be entitled
to the same fees as are allowed to officers and witnesses in civil
cases in courts of record.
|
(m)
Returns to be secret. Except in accordance with proper judicial order
or as otherwise provided by law, it shall be unlawful for the comptroller,
or any officer or employee of the department of audit and control
and of the division of the treasury of the city of Buffalo, to divulge
or make known in any manner the receipts or any other information
relating to the business of a taxpayer contained in any return required
by this section. The officers charged with the custody of such returns
shall not be required to produce any of them or evidence of anything
contained in them in any action or proceeding in any court, except
on behalf of the city of Buffalo or of the comptroller, or on behalf
of any party to any action or proceeding under the provisions of this
section when the returns or fact shown thereby are directly involved
in such action or proceeding, in either of which events the court
may require the production of, and may admit in evidence, so much
of said returns or of the fact shown thereby, as are pertinent to
the action or proceeding and no more. Nothing herein shall be construed
to prohibit the delivery to a taxpayer or his or her duly authorized
representative of a copy of any return filed in connection with this
tax, nor to prohibit the publication of statistics so classified as
to prevent the identification of particular returns and the items
thereof, or the inspection by the corporation counsel of the city
of Buffalo or other legal representatives of such city of the return
of any taxpayer who shall bring action or proceeding to set aside
or review the tax based thereon, or against whom an action or proceeding
has been instituted or is contemplated for the collection of a tax
or penalty.
(n)
Disposition of revenues. The comptroller shall keep a record of all
taxes heretofore or hereafter imposed and other moneys received by
him or her under this section and immediately upon receipt thereof
shall pay the same into the division of the treasury of the city of
Buffalo. Said taxes and other moneys shall be credited to or deposited
in the general fund of said city.
Upon proof satisfactory to the commissioner of community development
that the whole property covering at least a city block will be improved
or rehabilitated at a cost of at least twice the existent assessed
value of such property, said commissioner may designate such areas
and the buildings therein which have become physically deteriorated
and in an undesirable condition by filing a report, describing such
areas by general boundaries, with the common council and a duplicate
of such report with the commissioner of assessment and taxation. Upon
the filing of such designation by the commissioner of community development,
upon the filing of plans and specifications with the commissioner
of community development and with the commissioner of assessment and
taxation by any person for the improvement or rehabilitation of any
such areas, which shall cover at least a city block, at a cost of
at least twice the existent assessed value of such property, and upon
the approval of the designation and the plans and specifications by
the common council, the commissioner of assessment and taxation shall
prepare an adjustment of tax assessments for such area, which shall
cover at least a city block, the whole of which is or will be improved
or rehabilitated, which adjustment shall be based upon the proportional
assessed valuation of the area and buildings therein existing at the
time the commissioner of public works designates such area which shall
be deemed to be the time the project for such improvement or rehabilitation
is commenced and shall continue for a period of twenty years, provided
such project shall be completed within a reasonable time thereafter.
|
D. Exemptions
|
If the ratio between an exemption granted under section 458
of the real property tax law and the total assessed value of the real
property for which such exemption has been granted increases or decreases
due only to a full value assessment in this assessment unit, the amount
of the exemption heretofore or hereafter granted shall be increased
or decreased in such subsequent year in the same proportion as the
total assessed value has been increased or decreased.
Improvements to real property used solely for residential purposes
as one-, two- or three-family residences shall be exempt from taxation
to the extent of any increase in value attributable to such improvements
if such improvements are for the purpose of facilitating or accommodating
the use and accessibility of such real property by the physically
disabled resident owner or physically disabled member of the resident
owner's household who resides in the real property.
Such exemption shall be granted only if the commissioner is
satisfied that said improvements are necessary to facilitate and accommodate
the use and accessibility of said real property by a disabled resident
owner or a disabled member of the resident owner's household.
Such exemption shall be granted only upon application by the
owner or owners of such real property to the commissioner, which application
shall be filed on or before December first. Said application shall
be on the form prescribed by the state board of equalization and assessment.
Said application shall be filed together with a certified statement
of physical disability from a licensed physician on a form prescribed
and made available by the state board of equalization and assessment,
stating that the applicant has a permanent physical disability which
substantially limits one or more major life activities. In lieu of
such certification of physical disability, the applicant may submit
a certificate from the state commission for the blind and physically
handicapped stating that such applicant is legally blind.
Upon approval of such application, the commissioner shall enter
the taxable assessed value of the parcel for which an exemption had
been granted on the assessment roll with the taxable property. The
commissioner shall, in a separate column, enter the amount of the
exemption which shall be the increase in value of the residence attributable
to improvements used for the purpose of facilitating and accommodating
the use and accessibility of the real property by the physically disabled.
Exemptions granted pursuant to this section shall continue until
the improvements cease to be necessary to facilitate and accommodate
the use and accessibility of the real property by the resident who
is physically disabled.
Exemptions may be granted for such improvements constructed
on or after November 1, 1973.
(a)
Historic property shall be exempt from taxation to the extent of
any increase in value attributable to such alteration or rehabilitation
pursuant to the following schedule:
|
Year of Exemption
|
Percent of Exemption
| |
|---|---|---|
|
1
|
100
| |
|
2
|
100
| |
|
3
|
100
| |
|
4
|
100
| |
|
5
|
100
| |
|
6
|
80
| |
|
7
|
60
| |
|
8
|
40
| |
|
9
|
20
| |
|
10
|
0
|
(b)
No such exemption shall be granted for such alterations or rehabilitation
unless:
(i)
Such property has been designated as a landmark, or is a property
that contributes to the character of an historic district, created
by a local law passed pursuant to section 96-a or 119-dd of the general
municipal law;
(ii)
Alteration or rehabilitation must be for the purpose of historic
preservation. For purposes of qualifying for a real property tax exemption
pursuant to this ordinance, alterations and rehabilitation shall be
deemed to be for the purpose of historic preservation if:
(a)
Only exterior work is involved; or
(b)
Interior work involves the portion of the building that has
been designated as a public interior under the local preservation
law; or
(c)
At least five percent (5%) of the total cost of the project
is directly attributable to exterior work and/or work that enhances
the structural stability or structural integrity of the property;
provided, however, that such portion of interior work done for the
purpose of converting property from a one or two family dwelling to
a multiple dwelling as defined in the code of the city of Buffalo,
and any increase in value resulting from such conversion, shall not
qualify for the exemption; or
(d)
The project returns to use a building which has not been used
for a permissible purpose under the zoning code for a continuous period
of at least two (2) years;
(iii)
Such alterations or rehabilitation of historic property meet guidelines and review standards in chapter 337 of the code of the city of Buffalo;
(iv)
Such alterations or rehabilitation of historic property are
approved by the Buffalo preservation board prior to commencement of
work;
(v)
Alterations or rehabilitation are commenced subsequent to the
effective date of this section.
(c)
Such exemption shall be granted only by application of the owner
or owners of such historic real property on a form prescribed by the
state board of real property services. The application shall be filed
with the commissioner of assessment and taxation on or before the
appropriate taxable status date of the city.
(d)
Such exemption shall be granted where the commissioner of assessment
and taxation is satisfied that the applicant is entitled to an exemption
pursuant to this section. The commissioner of assessment and taxation
shall approve such application and such property 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 referred to in subdivision (c) of this section. The assessed
value of any exemption granted pursuant to this section shall be entered
by the commissioner of assessment and taxation on the assessment roll
with the taxable property, with the amount of the exemption shown
in a separate column.
(e)
Such exemption shall be applicable only to those alterations or rehabilitation
which would otherwise result in an increase in the assessed valuation
of the real property but which consist of a historic preservation
to an existing building structure.
(f)
This section shall take effect immediately and shall apply to assessment
rolls completed on or after such effective date.
(a)
Real property altered, installed or improved subsequent to the Americans
with Disabilities Act of 1990 (P.L. 101-336) for the purposes of removal
of architectural barriers for persons with disabilities in existing
property shall be exempt from taxation and special ad valorem levies
as hereinafter provided.
(b)
Improvements to such real property shall be exempt pursuant to the
following exemption schedule:
|
Year of Exemption
|
Percent of Exemption
| |
|---|---|---|
|
1
|
50
| |
|
2
|
45
| |
|
3
|
40
| |
|
4
|
35
| |
|
5
|
30
| |
|
6
|
25
| |
|
7
|
20
| |
|
8
|
15
| |
|
9
|
10
| |
|
10
|
5
|
(c)
No exemption shall be granted for alterations, installations or improvements
unless such alterations, installations or improvements were commenced
subsequent to the effective date of this section. Notwithstanding
the foregoing provision, if such alterations, installations or improvements
were commenced prior to the effective date of this section, such alterations,
installations or improvements may receive an exemption pursuant to
the exemption schedule of this section for the remainder of the authorized
period of exemption as if such alterations, installations or improvements
had been commenced on or after such effective date; provided, however,
the property shall not be eligible for refunds of property taxes or
special ad valorem levies paid prior to the effective date of this
section.
(d)
Such exemption shall be granted only upon application by the owner
or all the owners of such building on a form prescribed by the State
Board of Real Property Services. The application shall be filed with
the commissioner of assessment of the city on or before the appropriate
taxable status date of such city.
(e)
If satisfied that the applicant is entitled to an exemption pursuant
to this section, the commissioner of assessment 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 referred
to in subsection three of this section. The assessed value of any
exemption granted pursuant to this section shall be entered by the
commissioner of assessment on the assessment roll with the taxable
property, with the amount of the exemption shown in a separate column.
[Added 5-28-2002 by L.L. No. 6-2002, effective 6-20-2002]
A.
Real property shall be eligible for an exemption from taxation to
the extent of any increase in assessed value of residential property
resulting from the construction of such property for the purpose of
providing living quarters for a parent or grandparent, who is sixty-two
years of age or older. Such exemption shall not exceed (a) the increase
in assessed value resulting from construction or reconstruction of
such property, or (b) twenty (20) percent of the total assessed value
of such property as improved, or (c) twenty (20) percent of the median
sale price of residential property as reported in the most recent
sales statistical summary published by the State Board of Real Property
Services for the Erie county, whichever is less.
C.
Such exemption shall be applicable only to construction or reconstruction
which occurred subsequent to the effective date of this section and
shall only apply during taxable years during which at least one such
parent or grandparent maintains a primary place of residence in such
living quarters.
D.
Such exemption from taxation shall be granted upon an application
made annually, upon a form to be promulgated by the State Board of
Real Property Services, by the owner of such property to the Commissioner
of Assessment and Taxation on or before the taxable status date. If
the Commissioner of Assessment and Taxation is satisfied that the
property is entitled to an exemption pursuant to this section, he
or she shall approve the application and such residential improvements
shall be exempt from taxation and special ad valorem levies as provided
in this section.
E.
For the purposes of this section, the term "parent or grandparent"
shall be deemed to include the natural or adopted grandparents and
parents of the owner or spouse of the owner.
F.
Any conviction of having made any willful false statement in the
application for such exemption shall result in the revocation thereof,
be punishable by a civil penalty of not more than one hundred (100)
dollars and shall disqualify the applicant or applicants from further
exemption for a period of five (5) years.
G.
This section shall take effect immediately and shall apply to assessment
rolls completed on or after such effective date.
[Added 10-1-2002 by L.L. No. 10-2002, effective 10-23-2002]
A.
Pursuant to Real Property Tax Law Section 485-a, non-residential
real property, upon conversion to mixed-use property, shall be exempt
from taxation and special ad valorem levies for a period of twelve
years from the approval of an application for such exemption. The
increase in assessed value of such property attributable to such conversion
shall be exempt as provided below. Such exemption shall be computed
with respect to the "exemption base." The exemption base shall be
determined for each year in which there is an increase in assessed
value so attributable from that of the previous year's assessed value.
|
The following table shall illustrate the computation of the
tax exemption:
|
|
Year of Exemption
|
Percentage of Exemption
| |
|---|---|---|
|
1 through 8
|
100% of exemption base
| |
|
9
|
80% of exemption base
| |
|
10
|
60% of exemption base
| |
|
11
|
40% of exemption base
| |
|
12
|
20% of exemption base
|
B.
CITY
APPLICANT
COMMERCIAL CONSTRUCTION WORK
COMMERCIAL PURPOSE OR USE
MIXED-USE PROPERTY
PERSON
RESIDENTIAL CONSTRUCTION WORK
Definitions. As used in this section, the following terms shall have
the following meanings:
The City of Buffalo.
Any person obligated to pay real property taxes on the property
for which an exemption from real property taxes under this section
is sought.
The modernization, rehabilitation, expansion or other improvement
of the portion of mixed-use property to be used for commercial purposes.
The buying, selling or otherwise providing of goods or services,
including hotel services, or other lawful business or commercial activities
permitted in mixed-use property.
Property on which will exist, after completion of residential
construction work or a combination of residential construction work
and commercial construction work, a building or structure used for
both residential and commercial purposes.
An individual, corporation, limited liability company, partnership,
association, agency, trust, estate, foreign or domestic government
or subdivision thereof, or other entity.
The creation, modernization, rehabilitation, expansion or
other improvement of dwelling units, other than dwelling units in
a hotel, in the portion of mixed-use property to be used for residential
purposes.
D.
For purposes of this section the term conversion shall not include
ordinary maintenance and repairs.
E.
No such exemption shall be granted concurrent with or subsequent
to any other real property tax exemption granted to the same improvements
to real property, except, where during the period of such previous
exemption, payments in lieu of taxes or other payments were made to
the local government in an amount that would have been equal to or
greater than the amount of real property taxes that would have been
paid on such improvements had such property been granted an exemption
pursuant to this section. In such case, an exemption shall be granted
for a number of years equal to the twelve year exemption granted pursuant
to this section less the number of years the property would have been
previously exempt from real property taxes.
F.
Such exemption shall be granted only upon application by the owner
of such real property on a form prescribed by the State Board of Real
Property Services. Such application shall be filed with the Commissioner
of Assessment and Taxation of the city or Erie County on or before
the appropriate taxable status date of such city or county.
G.
If the Commissioner of Assessment and Taxation is satisfied that
the applicant is entitled to an exemption pursuant to this section,
he or she shall approve the application and such real property shall
thereafter be exempt from taxation and special ad valorem levies as
in this section provided commencing with the assessment roll prepared
after the taxable status date referred to in subdivision F of this
section. The assessed value of any exemption granted pursuant to this
section shall be entered by the assessor on the assessment roll with
the taxable property, with the amount of the exemption shown in a
separate column.
[Added 10-27-2009 by L.L. No. 5-2009, effective 12-1-2009]
A.
Pursuant to Real Property Tax Law Section 485-b, real property
constructed, altered, installed or improved subsequent to the first
day of July, nineteen hundred seventy-six for the purpose of commercial,
business or industrial activity shall be exempt from taxation and
special ad valorem levies, except for special ad valorem levies for
fire district, fire protection district and fire alarm district purposes,
to the extent hereinafter provided.
B.
Such real property shall be exempt for a period of one year
to the extent of fifty per centum of the increase in assessed value
thereof attributable to such construction, alteration, installation
or improvement and for an additional period of nine years provided,
however, that the extent of such exemption shall be decreased by five
per centum each year during such additional period of nine years and
such exemption shall be computed with respect to the "exemption base."
The exemption base shall be the increase in assessed value as determined
in the initial year of such ten year period, following the filing
of an original application, except as provided in subparagraph (2)
of this paragraph.
1.
In any year in which a change in the level of assessment of fifteen percent or more is certified for a final assessment roll pursuant to the rules of the state board, the exemption base shall be multiplied by a fraction, the numerator of which shall be the total assessed value of the parcel on such final assessment roll (after accounting for any physical or quantity changes to the parcel since the immediately preceding assessment roll), and the denominator of which shall be the total assessed value of the parcel on the immediately preceding final assessment roll. The result shall be the new exemption base. The exemption shall thereupon be recomputed to take into account the new exemption base, notwithstanding the fact that the assessor receives the certification of the change in level of assessment after the completion, verification and filing of the final assessment roll. In the event the assessor does not have custody of the roll when such certification is received, the assessor shall certify the recomputed exemption 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. The assessor shall give written notice of such recomputed exemption to the property owner, who may, if he or she believes that the exemption was recomputed incorrectly, apply for a correction in the manner provided by Title Three of Article 5 of the New York State Real Property Tax Law for the correction of clerical errors.
2.(a.).
The following table
shall illustrate the computation of the tax exemption:
|
Year of exemption
|
Percentage of exemption
| |
|---|---|---|
|
1
|
50
| |
|
2
|
45
| |
|
3
|
40
| |
|
4
|
35
| |
|
5
|
30
| |
|
6
|
25
| |
|
7
|
20
| |
|
8
|
15
| |
|
9
|
10
| |
|
10
|
5
|
2.(b.).
No such exemption shall be granted unless
(1)
such construction, alteration, installation or
improvement was commenced subsequent to the first day of January,
nineteen hundred seventy-six;
(2)
the cost of such construction, alteration, installation
or improvement exceeds the sum of ten thousand dollars or such greater
amount as may be specified by local law or resolution; and
(3)
such construction, alteration, installation or
improvement is completed as may be evidenced by a certificate of occupancy
or other appropriate documentation as provided by the owner.
2.(.c).
For purposes of
this section the terms construction, alteration, installation and
improvement shall not include ordinary maintenance and repairs.
2.(d.).
No such exemption
shall be granted concurrent with or subsequent to any other real property
tax exemption granted to the same improvements to real property, except,
where during the period of such previous exemption, payments in lieu
of taxes or other payments were made to the local government in an
amount that would have been equal to or greater than the amount of
real property taxes that would have been paid on such improvements
had such property been granted an exemption pursuant to this section.
In such case, an exemption shall be granted for a number of years
equal to the ten year exemption granted pursuant to this section less
the number of years the property would have been previously exempt
from real property taxes.
C.
Such exemption shall be granted only upon application by the
owner of such real property on a form prescribed by the state board.
Such application shall be filed with the Assessor of the city, town,
village, or county having the power to assess property for taxation
on or before the appropriate taxable status date of such city, town,
village or county and within one year from the date of completion
of such construction, alteration, installation or improvement.
D.
If the assessor is satisfied that the applicant is entitled
to an exemption pursuant to this section, he or she shall approve
the application and such real property shall thereafter be exempt
from taxation and special ad valorem levies, except for special ad
valorem levies for fire district, fire protection district and fire
alarm district purposes, as herein provided commencing with the assessment
roll prepared after the taxable status date referred to in subdivision
three of this section. The assessed value of any exemption granted
pursuant to this section shall be entered by the assessor on the assessment
roll with the taxable property, with the amount of the exemption shown
in a separate column.
E.
The provisions of this section shall apply to real property
used primarily for the buying, selling, storing or developing goods
or services, the manufacture or assembly of goods or the processing
of raw materials. This section shall not apply to property used primarily
for the furnishing of dwelling space or accommodations to either residents
or transients other than hotels or motels.
F.
In the event that real property granted an exemption pursuant
to this section ceases to be used primarily for eligible purposes,
the exemption granted pursuant to this section shall cease.
[Added 12-28-2004 by L.L. No. 1-2005, effective 2-7-2005]
A.
Section 421-f of the New York State Real Property Tax Law authorizes
the City of Buffalo to grant partial exemptions from real property
taxation of the increase of the assessed value of City of Buffalo
properties attributable to reconstruction, alterations or improvements
made to residential property.
B.
Eligibility for capital improvement exemption.
1.
The property for which exemption is sought must be a one or
two family residence.
2.
The greater portion of the residence after the capital improvement
must be at least five years old. This shall be measured in square
footage.
3.
The capital improvement must be commenced after the date this
local law is enacted.
4.
This exemption applies to reconstruction, alterations or improvements
at a residential property in the City of Buffalo. It does not apply
to ordinary maintenance or repairs. The property owner must submit
a statement indicating the capital improvement for which the owner
is applying for capital improvement exemption.
5.
The value of such reconstruction, alteration, or improvement
must exceed the sum of $5,000. The property owner must attach proper
documentation to include, but not be limited to, a construction contract,
a building permit, or any receipts and bills to support the cost of
the capital improvement.
6.
The exemption is limited to $80,000 in increased market value.
The market value of the new construction is calculated by dividing
the increase in assessed value attributable to the new construction
by the latest State equalization rate or special equalization rate,
unless such rate is 95% or more, in which case the increased assessed
value will be deemed to be equal to the market value.
C.
Exemption Percentages
1.
The exemption percentages are as follows:
|
a)
|
Year One
|
100%
| |
|
b)
|
Year Two
|
87.5%
| |
|
c)
|
Year Three
|
75%
| |
|
d)
|
Year Four
|
62.5%
| |
|
e)
|
Year Five
|
50%
| |
|
f)
|
Year Six
|
37.5%
| |
|
g)
|
Year Seven
|
25%
| |
|
h)
|
Year Eight
|
12.5%
| |
|
i)
|
Year Nine
|
0%
|
2.
All property owners applying for a real property tax exemption
under this section must complete Form RP-421-f, and submit said form
to the City of Buffalo Department of Assessment & Taxation.
[Added 5-15-2007 by L.L. No. 8-2007, effective 5-4-2007]
A.
Section 421-i of the Real Property Tax law, as added by chapter 181
of the laws of 2006, authorizes the City of Buffalo to grant partial
exemptions from real property taxation of the increase of the assessed
value of certain residential real property attributable to conversion
from a multiple dwelling to a single family or two family dwelling.
B.
Multiple dwelling buildings, reconstructed, altered, converted back
to an owner occupied single family dwelling or any owner occupied
multiple dwelling located in the city of Buffalo, that is reduced
to at most two units by such reconstruction subsequent to the effective
date of this local law shall be exempt from taxation and special ad
valorem levies to the extent provided hereinafter.
1.
Such buildings shall be exempt for a period of one year to the
extent of 100% of the increase in assessed value attributable to such
reconstruction, alteration or improvement and for an additional period
of 7 years subject to the following:
(a)
The extent of such exemption shall be decreased by twelve and
one-half percent of the "exemption base" each year during such additional
period. The "exemption base" shall be the increase in assessed value
as determined in the initial year of the term of the exemption, except
as provided in subparagraph (b) of this paragraph. The exemption percentages
area as follow:
|
(i)
|
Year one
|
100%
| |
|
(ii)
|
Year two
|
87.5%
| |
|
(iii)
|
Year three
|
75%
| |
|
(iv)
|
Year four
|
62.5%
| |
|
(v)
|
Year five
|
50%
| |
|
(vi)
|
Year six
|
37.5%
| |
|
(vii)
|
Year seven
|
25%
| |
|
(viii)
|
Year eight
|
12.5%
| |
|
(ix)
|
Year nine
|
0%
|
(b)
In any year in which a change in level of assessment of 15%
percent or more is certified for a final assessment roll pursuant
to the rules of the state board of real property services, the exemption
base shall be multiplied by a fraction, the numerator of which shall
be the total assessed value of the parcel on such final assessment
roll (after accounting for any physical or quantity changes to the
parcel since the immediately preceding assessment roll), and the denominator
of which shall be the total assessed value of the parcel on the immediately
preceding final assessment roll. The result shall be the new exemption
base. The exemption shall thereupon be recomputed to take into account
the new exemption base, notwithstanding the fact that the assessor
receives certification of the change in level of assessment after
the completion, verification and filing of the final assessment roll.
In the event the assessor does not have custody of the roll when such
certification is received, the assessor shall certify the recomputed
exemption 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.
The assessor shall give written notice of such recomputed exemption
to the property owner, who may, if he or she believes that the exemption
was recomputed incorrectly, apply for a correction in the manner provided
by title three of article five of this chapter for the correction
of clerical errors.
(c)
Such exemption shall be limited to $100,000 in increased market
value, or such other sum less than $100,000, but not less than $10,000
of the property attributable to such reconstruction, alteration or
improvement and any increase in market value greater than such amount
shall not be eligible for the exemption pursuant to this section.
For the purposes of this section, the market value of the reconstruction,
alteration or improvement shall be equal to the increased assessed
value attributable to such reconstruction, alteration or improvement
divided by the most recently established state equalization rate for
the city. Where the state equalization rate or special equalization
rate equals or exceeds ninety-five percent, the increase in assessed
value attributable to such reconstruction, alteration or improvement
shall be deemed to equal the market value of such reconstruction,
alteration or improvement.
2.
No such exemption shall be granted for reconstruction, alterations
or improvements unless:
(a)
such reconstruction, alteration or converted improvement was
commenced subsequent to the effective date of this local law; and
(b)
the value of such reconstruction, alteration or improvement
exceeds $5,000; and
(c)
the greater portion, as so determined by square footage, of
the building reconstructed, altered or improved is at least 5 years
old.
C.
For purposes of this section the terms reconstruction, alteration
and improvement shall not include ordinary maintenance and repairs.
D.
Such exemption shall be granted only upon application by the owner
of such building on a form prescribed by the state board of real property
services. The application shall be filed with the Commissioner of
Assessment and Taxation of the city on or before the first of day
December in each year, the taxable status date of the city.
E.
If satisfied that the applicant is entitled to an exemption pursuant
to this section, the Commissioner of Assessment and Taxation shall
approve the application and such building shall thereafter be exempt
from taxation and special ad valorem levies as provided in this section
commencing with the assessment roll prepared on the basis of the taxable
status date referred to in subdivision three of this local law. The
assessed value of any exemption granted pursuant to this local law
shall be entered by the assessor on the assessment roll with the taxable
property, with the amount of the exemption shown in a separate column.
F.
For the purposes of this section, an owner occupied multiple dwelling
building shall mean any building or structure designed and occupied
as the temporary or permanent residence or home of two or more families,
including the owner of such building.
G.
In the event that a building granted an exemption pursuant to this
section ceases to be used primarily for residential purposes or title
thereto is transferred to other than the heirs or distributees of
the owner, the exemption granted pursuant to this section shall cease.
The purpose of this Local Law is to allow for a tax exemption for City of Buffalo Cold War Veterans pursuant to 458-b of the Real Property Tax Law of the State of New York, which was created by Chapter 655 of the Laws of the State of New York for the year 2007. The standards governing the application of the Cold War Veterans Exemption are enumerated in §§ 28-29.5 through 28-29.9 hereof.
Definitions as used in this local law follow:
A.
"Cold War Veteran" means a person, male or female, who served on
active duty for a period of more than three hundred sixty-five days
in the United States Armed Forces during the period from September
2, 1945 to December 26, 1991, was discharged or released there from
under honorable conditions and has been awarded the Cold War Recognition
certificate as authorized under Public Law 1005-85, the 1998 National
Defense Authorization Act.
B.
"Armed Forces" means the United States Army, Navy, Marine Corps,
Air Force and Coast Guard.
C.
"Active Duty" means full-time duty in the United States Armed Forces,
other than active duty for training.
D.
"Service Connected" means, with respect to disability or death, that
such disability was incurred or aggravated, or that the death resulted
from a disability incurred or aggravated, in the line of duty on active
military, naval or air service.
E.
"Qualified Owner" means a Cold War Veteran, the spouse of a Cold
War Veteran, or the unmarried surviving spouse of a deceased Cold
War Veteran. Where property is owned by more than one qualified owner,
the exemption to which each is entitled may be combined. Where a veteran
is also the unremarried surviving spouse of a veteran, such person
may also receive any exemption to which the deceased spouse was entitled.
F.
"Qualified Residential Real Property" means property owned by a qualified
owner which is used exclusively for residential purposes; provided,
however, that in the event that any portion of such property is not
used exclusively for residential purposes, but is used for other purposes,
such portion shall be subject to taxation and only the remaining portion
used exclusively for residential purposes shall be subject to the
exemption provided by this Local Law. Such property shall be the primary
residence of the Cold War Veteran or the unremarried surviving spouse
of a Cold War Veteran; unless the Cold War Veteran or unremarried
surviving spouse is absent from the property due to medical reasons
or institutionalization for up to five years.
G.
"Latest State Equalization Rate" means the latest final equalization
rate established by the New York State Board of Real Property Tax
Services pursuant to Article Twelve of the Real Property Tax Law.
Pursuant to the provisions of Chapter 655 of the 2007 Laws of
the State of New York amending the Real Property Tax Law of the State
of New York, the maximum veteran's exemption from real property taxes
allowable pursuant to 458-b of the Real Property Tax Law is established
as follows:
A.
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 the lesser of $12,000
multiplied by the latest state equalization rate for the City of Buffalo.
B.
In addition 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 $40,000, or the product of $40,000 multiplied by
the latest State equalization rate for the City of Buffalo, whichever
is less.
A.
If the Cold War Veteran receives an exemption under any other Section
of the Real Property Tax Law that provides for a veteran's exemption,
the Cold War Veteran shall not be eligible to receive the exemption
under this Local Law.
B.
Where a qualified owner owns qualifying residential real property
on the effective date of this Local Law, or such other date as may
be set forth in Section 458-b(2)(c) of the New York State Real Property
Tax Law, such ten (10) year period shall be measured from the assessment
roll prepared pursuant to the first taxable status date occurring
on or after the effective date of this Local Law, or such other date
as may be set forth in Section 458-b(2)(c) of the New York State Real
Property Tax Law.
C.
Where a qualified owner does not own qualifying residential real
property on the effective date of this Article, or such other date
as may be set forth in Section 458-b(2)(c) of the New York State Real
Property Tax Law, such ten (10) year period shall be measured from
the assessment roll prepared pursuant to the first taxable status
date occurring at least sixty (60) days after the date of purchase
of residential real property, such ten (10) year period shall be measured
from the first assessment roll in which exemption occurs. If, before
the expiration of such ten (10) year period, such exempt property
is sold and replaced with other residential real property, such exemption
may be granted pursuant to this Section for the unexpired portion
of the ten (10) year exemption period.
D.
Application for the exemption shall be made by the qualified owner,
or all of the qualified owners of the property on a form prescribed
by the New York State Board of Real Property Tax Services. The owner
or owners shall file the completed form in the City of Buffalo's Taxation
and Assessment Office on or before the first appropriate taxable status
date. The owner or owners of the property shall be required to refile
each year. Applicants shall refile on or before the appropriate taxable
status date. Any applicant convicted of willfully making any false
statements in the application for such exemption shall be subject
to the penalties prescribed in the New York State Penal Law.
This Local Law shall take effect upon its filing in the Office
of the Secretary of State and shall apply to assessment rolls based
on taxable status dates occurring on or after such date.
[Added 4-16-2013 by L.L. No. 1-2013, effective 5-6-2013]
Any occupancy tax imposed upon real property pursuant to subdivision
c of section one hundred ten of the public housing law shall be and
shall remain a lien upon such real property for forty-two years from
the date of levy.
The commissioner shall have the power and be charged with the
duty to carry out the purpose and intent of article 4-A of the commerce
law, section 485 of the real property tax law and the other applicable
laws of the state of New York to grant business facility owners or
operators, as defined by the aforesaid state laws, tax exemptions
or tax credits from taxes and special ad valorem assessments imposed
to the extent of any increase in the value of the capital improvements,
commenced on or after July 1, 1968, consisting of construction, reconstruction,
erection or improvements of depreciable real property, as certified
in the certificate of eligibility issued by the New York state urban
job incentive board, created by section one hundred sixteen of the
commerce law, provided that the owner or operator of the business
facility, on the form prescribed by said commissioner, to which there
shall be attached a copy of the certificate of eligibility so issued,
files such application before the taxable status date with the department
of assessment and taxation of the city and simultaneously therewith
files the application with the state board of equalization and assessment
and the state job incentive board.
Upon submission of the aforesaid application and proof, the
commissioner, with or without a hearing, shall consider the application
for such exemption and, if found to be in order, determine the assessed
value of the exemption in accordance with the certificate of eligibility
and enter such value on the exempt portion of the assessment roll.
The commissioner, in his determination, shall grant a one hundred
percent tax credit or exemption and the exemption so granted shall
continue from year to year during the period of years so approved
only if the certificate of eligibility is not revoked or modified
and is renewed or extended by the state urban job incentive board.
That any exemption so granted by the commissioner shall commence
with the assessment roll prepared on the next following taxable status
date of the city of Buffalo.
|
E. Tax and Assessment Rolls
|
The department of assessment and taxation and taxation shall
prepare the annual assessment rolls and shall complete same on or
before December first each year and immediately after said first day
of December shall publish a notice twice a week for two weeks in the
publication or publications designated by the council that such rolls
have been completed and may be seen and examined at the office of
the said department during said month, and said rolls shall be open
to public inspection during said month.
The roll shall show the valuations of all taxable lands of each
tax district and shall state specifically (a) the names of the owners
of the taxable lands so far as they can be ascertained, (b) a brief
description of said lands by reference to the commissioner's maps
and surveys and such further description as the commissioner shall
deem proper, the full and true value of said lands, exclusive of improvements,
(d) the full and true value of the improvements on said lands, (e)
the total value of said lands and improvements. A separate book of
said roll shall show the names of the owners of special franchises,
such description of the special franchises wherever located in the
city as will be sufficient to identify them, and the value of the
special franchises as fixed by the state board of tax commissioners.
No tax on real property or special franchise shall be invalid
by reason of any error or omission in naming the owner or owners on
said roll, and no tax upon lands described by reference to the commissioners
of assessment's maps and surveys shall be invalid by reason of any
error in the description of said land, if it is sufficiently definite
to locate said land upon said maps and surveys.
|
During said month of December, any person perceiving himself
aggrieved by the assessed valuation of his real property may apply
to the department to have the same corrected. Notwithstanding the
foregoing, grievances from 2001 may be filed until January 31, 2002.
|
|
The application must be in writing, stating the grounds of objection
thereto and thereupon the department must examine into the complaint.
|
|
If, after such examination, the assessment is erroneous in the
judgment of the commissioner, he or she shall correct the same.
|
[1]
Editor's Note: Section 3 of this local law also provided that
it shall take effect retroactively from December 31, 2001.
The department may, on or before March first each year, correct
by increasing or diminishing the assessed valuation of any real property
on said rolls, as, in the judgment of the department, is just or necessary
to equalize taxation.
No increase of valuation shall be made after December first,
except upon notice given to the taxpayer affected by such increase
at least ten days before March first that such increase is intended
to be made, and that during such period he or she may be heard to
show why such increase should not be made. Such notice may be served
personally or by mail directed to the taxpayer affected by such increase
at his or her last known place of residence.
On or before April first the department shall carefully review,
correct and complete said rolls.
The department shall make two copies of the rolls as revised
and corrected, except it shall not be necessary to include in said
copies the separate valuation of said land and improvements, and shall
attach thereto a certificate to the effect that they are correct copies
of the rolls on file in the office of the department.
The department shall retain one copy of each roll in its office,
and shall, on one of the first three days of March in each succeeding
year, publish in the publication or publications designated by the
council a notice that such assessment rolls have been finally completed
and may be seen and examined at the department's office during the
period of ten days immediately following said publication.
The department shall on or before the first of October in each
year deliver one copy of the rolls to the clerk of the Erie county
legislature.
The original rolls shall be retained by the department and said
rolls and the copy of the rolls delivered to the said clerk of the
Erie county legislature shall be the assessment rolls of the city
and the several tax districts of the city, for city, county and state
purposes.
The department shall have the power, at any time prior to the
sale of lands for nonpayment of taxes and assessments, to rectify
any error committed in making up the annual assessment rolls and of
the local assessments therein upon which such tax sale is based, in
the following cases only:
The annual tax roll, when advertised pursuant to section 28-35, shall be presumptive evidence that all the previous proceedings, including the assessing and levying of the tax, were regular and according to law.
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Local Assessment Rolls
|
All local assessments shall be made by the department of assessment
and taxation and in the order in which they shall be estimated and
fixed unless otherwise directed by the council.
The department shall assess the whole amount ordered to be assessed
upon the parcels of land, benefited by the work, act or improvement
in proportion to such benefit, except in the cases in which by this
charter the assessment is to be made upon a different principle, and
in such cases the said department shall make the assessment upon the
principal prescribed in each case by this act.
The department of assessment and taxation shall in the assessment
roll briefly describe the several parcels of land assessed, as nearly
as practicable, and set down the amount assessed on each parcel.
If the name of any person is marked upon the books in the commissioner's
office as the owner of any parcel, the department shall enter such
name on the assessment roll, but the omission to do so shall not invalidate
the assessment; and the insertion of the name of a deceased person,
alone or in connection with the words "estate of," or the insertion
of the name of a person who is not the owner, shall not invalidate
such assessment.
After the roll is completed, the department shall publish notice thereof in the publication or publications designated by the council, and on or before the day of such publication shall serve a notice upon the persons whose names shall be entered on the roll or on the registered agent of such persons in the manner provided in section 28-7 of this act. The notices so published and served shall be dated as of the date of publication thereof and shall state that the roll, naming it, will remain in the office of said department open for inspection and revision for ten days from the date of said notice and that objections to the roll and/or the improvement for which the same was made may be filed with said department within ten days from the date of said notice. Any number of rolls may be included in one published notice. Such roll or rolls shall remain open for inspection and revision during the time specified in the notice.
During the said period that said roll remains with the department
for inspection and revision, any person conceiving himself aggrieved
may file with said department objections to the roll and/or to the
improvement for which the same was made. Such objections must be subscribed
and verified by the objector or his or her agent having knowledge
of the facts and shall specify a name and address to which the objector
asks that notices relating to such objections be sent. The grounds
upon which such objections may be made shall not be limited. The said
department shall read and examine any such complaints so far as the
same relate to the assessments or roll and, if just, shall correct
said roll or make a new and revised assessment roll.
The department shall make and sign a copy of the revised roll and attach to it proof by affidavit of the giving of the notices required by section 28-40 which affidavit shall be presumptive proof of the facts therein recited, and shall deliver the same to the corporation counsel, together with any objections filed pursuant to section 28-41.
The corporation counsel shall thereupon cause such revised roll with the accompanying proof to be examined as to the regularity of the proceedings. If he finds such proceedings to be regular, he or she shall annex his or her certificate of the fact to the roll and, if no objections were filed pursuant to section 28-41, deliver the roll to the department of assessment and taxation to be proceeded with, and the roll shall then be deemed confirmed; if, however, objections were filed, he or she shall transmit the same with the assessment roll to the city clerk to be proceeded with; if he or she finds such proceedings to be irregular, he shall annex to the roll his certificate of the fact, specifying in what the irregularity consists, and lay the same with the objections, if any, to the roll and/or improvement before the council, which may take such action thereon as it deems expedient but shall not confirm the roll without the notice and hearing to objectors, if any, required by section 28-44.
When an assessment roll with objections thereto shall be delivered
to the city clerk to be proceeded with, he or she shall give written
notice by depositing the same in the post office of the city, postage
prepaid, directed to the name and address, if any, given for that
purpose in each of such objections separately filed, that such objections
will be heard by the council at its regular meeting specified in such
notice next following the expiration of five days from the mailing
of said notice. If the objector has failed in said objections to ask
that notices relating thereto shall be sent to a name and address
therein specified, then such notice shall be directed to the objector
to the address, Buffalo, New York.
The city clerk shall, at the meeting of the council specified
in the notice of hearing, lay the roll and the filed objections before
the council. The council shall, on such day or on such other day as
it may appoint, hear the objections and confirm the roll, or annul
it or refer it back to the commissioner to make a new assessment.
Upon confirmation of any roll, after the hearing of objections thereon, the city clerk shall attach to it proof of the giving of the notice required by section 28-44 and his or her certificate that the roll has been confirmed and deliver the same to the department.
When the council refers back an assessment roll to the department
with directions to make a new assessment, the said department shall
forthwith proceed to make a new assessment in the same manner as provided
for an original assessment.
The council may determine that a street, or any part thereof,
is not in suitable condition to proceed with a local improvement as
a whole, and may direct the department to divide the assessment roll
made, or to be made, to defray the expense of such improvement, and
make the same in two or more parts, to be designated and known, the
first as part one and the others respectively by successive numbers,
and may direct the department to refrain from providing for collecting
one or more parts for such time, not exceeding one year, as the council
may fix, and then to be proceeded with pursuant to the provisions
of this act.
When any work or improvement is ordered by the council, the
several assessments contained in any roll made for the purpose of
raising, in whole or in part, the money to pay for such work or improvement,
may, in the discretion of the council, with due regard to the financial
burden imposed by such assessment on the taxpayers affected on said
roll and with due regard to the cost to the city of collecting said
money by installments, be divided into not more than ten equal annual
installments, provided, however, that assessments for the purpose
of raising, in whole or in part, the money to pay for off-street parking
facilities may be divided into not more than fifteen equal annual
installments.
Upon the written certificate of the comptroller that in his
or her judgment, having due regard to the cost of collection, to the
effect thereof on the limitation of the city's power to incur indebtedness
and to sound financing, the said assessment roll may properly be divided
into to more than ten equal annual installments, the council may in
its discretion divide the assessment roll but only into as many equal
installments as the comptroller shall prescribe in his or her certificate;
provided, however, that assessment rolls for off-street parking facilities
may not be divided into more than fifteen equal annual installments.
Such division shall be made prior to the confirmation of the roll.
The first installment and the whole of any assessment not exceeding
twenty-five dollars shall be due and payable from and after the time
specified in section 28-71 of this charter for the collection of assessments,
and the remaining installments each successive year from said date.
The second and subsequent installments shall bear interest at
the rate of five per centum per annum from said date until they shall
severally become due and payable. Monthly additions shall be made
on each past due and unpaid installment, as provided for other local
assessments, commencing one month after said installment shall become
due and payable. The collection of such rolls shall proceed in the
manner provided for other assessments.
The commissioner of public works shall report, as far as possible,
to the council each month all work done by the city in making sewer,
water and gas connections, constructing and repairing sidewalks and
removing snow and ice therefrom and removing street obstructions,
and the council may order the department of assessment and taxation
to assess the same on the premises benefited thereby, and to include
all of such work in a monthly or other periodical assessment roll
in the discretion of the commissioner of assessment. Upon receipt
of any such periodical assessment roll regarding the replacement or
repair of sidewalks, the council may direct the department of assessment
and taxation to assess the cost thereof into five equal installments.
The second and subsequent installments shall bear interest at the
rate of five percent per annum from said date until they shall severally
become due and payable. Any such work omitted from one monthly or
periodical roll shall be included in the next.
If the roll objected to is a monthly or periodical assessment
roll for work mentioned in section 28-50 of this charter, the council
may confirm the roll, in whole or in part, and may make such corrections,
changes and alterations in the roll and the assessments therein as
shall be deemed just and equitable and confirm it as so corrected
and changed. The council may strike an assessment from such monthly
roll and such assessment may be included in a later roll.
Upon confirmation of an assessment roll, the department shall
cause to be published twice a week for two weeks in the publication
or publications designated by the council a notice that the assessment
roll has been confirmed, and that certiorari proceedings may be commenced
to review said roll at any time within two weeks from the first publication
of said notice.
After the expiration of the period prescribed in the commissioner's
notice under the last preceding section, if a writ of certiorari to
review said roll has not been applied for, or if the collection of
said rolls has not been stayed by the order of a court or judge in
an action brought to test the legality of any assessments contained
in said roll, and after written certification to the department of
assessment and taxation from the department in charge thereof that
the work has actually begun, the department of assessment and taxation
shall publish a notice five times successively (Sundays and legal
holidays excepted) in the publication or publications designated by
the council that any assessment contained in said roll, naming and
describing it, may be paid to the director of the treasury at any
time before the expiration of one month from the first publication
of said notice without any addition, and that an addition of one per
centum will be added thereto each month until the assessment is placed
upon the general tax rolls.
In case an assessment shall prove to be insufficient to defray
the expense of the work or improvement for which it was made, the
council shall determine the amount of the deficiency and may direct
the department of assessment and taxation to apportion the same ratably
upon the property assessed in the original assessment roll. The department
shall make an assessment roll accordingly, and the subsequent proceedings
thereon shall be the same as in the case of the original assessment
roll.
If the council had power to order an assessment which assessment
is finally declared void, for irregularities or defects occurring
after such order, in an action or proceeding brought to determine
the legality of such assessment, the department of assessment and
taxation shall forthwith proceed to make a new assessment for the
work or improvement for which the void assessment was ordered, in
the same manner as provided for an original assessment.
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Transit Mall Service District
[Amended 10-31-2000 by L.L. No. 13-2000, effective 12-6-2000] |
On or before March first in each year, the owners of real property
located within the transit mall service district established pursuant
to chapter 673 of the laws of 1983 of the state of New York shall
file with the department of assessment and taxation a statement, subscribed
and verified by the owner or his agent, containing the following information:
(a)
The name of the owner;
(b)
The address and description of the property:
(c)
The amount of vacant rentable space, excluding common areas, unimproved
areas, and areas not designed for occupancy, in square feet; and
(d)
The amount of space, in square feet, which is used for residential
parking, employee parking or unrestricted parking.
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In the event of failure of the owner of any above described
property to file such statement, there shall be a presumption that
such property does not have vacant rentable space, and that space
used for parking, if any, is used for commercial parking, and the
department shall prepare and complete the transit mall service charge
roll in accordance with such presumption(s).
|
The department of assessment and taxation shall prepare and
complete the annual transit mall service charge roll on or before
April 1 in each year, stating the following information:
(a)
The full and true value of all lands and improvements within the
transit mall service district;
(b)
The name of the owner of each property; address and description of
the property; total lot square footage; total gross building square
footage including total floor square footage based on exterior building
dimensions, exclusive of the attic(s) and below surface floors which
are unrentable or not designed for occupancy; and the percentage of
space devoted to each of the following categories of uses:
(i)
Restaurant;
(ii)
Retail;
(iii)
(iii)Entertainment;
(iv)
Hotel or motel;
(v)
Wholesale;
(vi)
Industrial or manufacturing;
(vii)
or warehouse;
(viii)
(viii)Charitable;
(ix)
Educational;
(x)
Religious;
(xi)
Residential;
(xii)
rentable space, excluding common areas, unimproved areas or
areas not designed for occupancy; and
(xiii)
or other uses not otherwise provided for by
this section.
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Usages of less than five percent shall be apportioned to the
predominant usage of the property.
| |
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No service charge on real property shall be invalid by reason
of any error or omission in naming the owner or owners on said roll,
and no service charge upon lands described by reference to the commissioner's
maps and surveys shall be invalid by reason of any error in the description
of said land, if it is sufficiently definite to locate said land upon
said maps and surveys.
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On or before April tenth in each year, the department shall
publish notice in the publication designated by the council that such
roll has been completed. On or before the date of publication, the
department shall serve a notice upon the persons whose names are entered
on the roll or on their registered agents. Such service shall be as
follows: by deposit in the post office of the city, postage prepaid;
directed to the names and addresses of the owner, mortgagee or agent
if shown in the registration book kept pursuant to section 28-4 of
the Buffalo city charter; in all other cases, the name of the owner
and the address, if any, appearing on the department's maps or records,
and if no address appears there, then with the address Buffalo, New
York. Such notices so published and served shall be dated the same
day as the publication, and state that the roll, naming it, will remain
in the department's office open for inspection and revision on or
before April 30 in each year, and that objections may be filed with
the department within such time period.
(a)
Any person conceiving himself aggrieved may file with the department objections to the roll. Such objections must be filed on or before April 30 in each year; be in writing, subscribed and verified by the objector or his or her agent having knowledge of the facts; state the grounds of objections; and specify a name and address for future notices relating to the objections. The department shall examine any such objections so far as they relate to the roll and, if justified in the department's judgment, shall correct any error giving written notice of its decision to the objector on or before May thirty-first. Provided, however, that any grievance filed concerning the information described in subsection (a) of section 28-57 shall be deemed a grievance filed pursuant to section 28-33 of this charter and shall be governed by section 28-33 and other applicable laws.
(b)
In the event that a grievance concerns the subject matter described in subsection (b) of section 28-57, and such grievance is determined not to be justified in the department's judgment, the objector may, by written notice to the department on or before June tenth, demand a hearing before the service charge review board. The service charge review board shall have no jurisdiction over subject matter described in subsection (a) of section 28-57.
(c)
Within twenty days after receipt of demand for hearing, the service
charge review board shall hear and determine said objection. The objector
shall be notified of the time and place of the hearing by regular
mail postmarked at least four business days prior to said hearing.
(d)
The service charge review board may administer oaths, take testimony and hear proofs in regard to any objection described in subsection (b). The board may require the person whose real property is assessed, or his or her agent or representative, or any other persons, to appear before the board and be examined, and to produce any papers relating to the service charge roll. Minutes of the examination of every person examined upon the hearing of any objection shall be taken and filed in the office of the city clerk.
(e)
The service charge review board shall make a decision by majority
vote concerning each objection and shall notify the department of
assessment and taxation and the objector of said decision on or before
July first. Failure to notify the objector shall not affect the validity
of the assessment.
(f)
The department shall make such changes to the transit mall service
charge roll as are necessary to conform to the decision of the board.
(g)
Correction of clerical errors, omissions or unlawful entries on the transit mall service charge roll may be made in accordance with article five of the real property tax law; provided, however, that with regard to correction of the information described in subsection (b) of section 28-57, the powers and duties of the board of assessment review shall be deemed the powers and duties of the service charge review board for the purposes of this section.
The department shall review, correct and complete the service
charge roll on or before July 15 in each year. The department shall
make two copies of the corrected service charge roll, and attach to
each copy a certificate that they are correct copies of the roll on
file in the department's office. The department shall publish notice
of completion in the council-designated publication(s) on or before
July 15 in each year, which notice shall state that the service charge
roll has been finally completed and may be seen and examined at the
department of assessment and taxation office during the ten days following
publication. The department shall deliver one copy of the service
charge roll to the clerk of the legislature of Erie county on or before
September first. The original service roll shall be retained by the
department of assessment and taxation and said roll and the copy of
the roll delivered to the clerk of the legislature of Erie county
shall be the service charge roll of the city and the transit mall
district of the city for city, county and state purposes.
The annual transit mall service charge roll, when advertised pursuant to section 28-60, shall be presumptive evidence that all the previous proceedings were regular and according to law.
There is hereby created a service charge review board to consist
of five qualified electors of the city of Buffalo. Three members of
the board shall be appointed by the mayor and two shall be appointed
by the president of the common council. The members of the board shall
be appointed from a list of not less than twelve nominees of the Downtown
Buffalo Management Corporation, and must be knowledgeable about the
operation of downtown buildings. Not more than three members shall
be directors or officers of Buffalo Place, Inc. The terms of office
of members of the board shall be five years.
(a)
Purpose. The purpose of this local law is to adopt the provisions
of section 1903 of the real property tax law relating to homestead
and non-homestead base proportions.
(b)
Adoption of provisions. The common council of the city of Buffalo
hereby adopts section 1903 of the real property tax law.
(c)
The homestead and non-homestead base proportions shall be established by resolution of the common council of the city of Buffalo in accordance with the provisions of article 19 of the real property tax law and the rules of the state board of equalization and assessment, and shall apply to taxes levied on the final assessment roll to be completed and filed each year on behalf of the city of Buffalo and its improvement districts contained therein, until this local law shall be repealed.
(d)
Severability. If any clause, sentence, paragraph, or part of this
local law or application thereof to any person or circumstances shall
be adjudged by any court to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof or the application thereof
to other persons and circumstances, but shall be confined in its operation
to the clause, sentence, paragraph or part thereof and the persons
and circumstances directly involved in the controversy in which such
judgment shall have been rendered.
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F. Tax and Assessment Collection
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On or before June twentieth in each year the department of assessment
and taxation shall publish a notice in the publication or publications
designated by the council that the payment of local assessments returned
on the general tax roll and the general city tax on said roll may
be made to the director of the treasury at the times, and in the manner
and with the additions provided in the next succeeding sections.
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The entire local assessment returned on the general tax roll
and one-half of the general city tax on said roll shall become due
and payable on the first day of July in each year and may be paid
to the director of the treasury during the said month of July without
additions. The remaining one-half of the general city tax on said
roll shall become due on said first day of July, but may be paid to
said treasurer on or prior to the thirty-first day of December following
without additions.
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Whenever said taxes are received by the treasurer through the
mails the date stamped by the United States post office at Buffalo,
New York, on the container in which the payment is enclosed, shall
determine the time of payment.
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Pursuant to the New York State Real Property Tax Law Section 925-b., the City of Buffalo may adopt a resolution, prior to the levy of any taxes on real property located within the City of Buffalo, authorizing an extension of no more than five (5) business days for the payment of taxes without interest or penalty to any resident of the City of Buffalo who has received an exemption pursuant to subdivision four of section four hundred twenty-five or four hundred sixty-seven of the New York State Real Property Tax Law related to the principal residence located within the City of Buffalo. If such an extension is granted, and any taxes are not paid by the final due date so provided, those taxes shall be subject to the same interest and penalties that would have applied if no extension had been granted. A resolution authorizing an extension pursuant to Section 925-b of the New York State Real Property Tax Law to those qualified residents as provided in Sections 425 and 467 of the New York State Real Property Tax Law shall be passed by a majority vote of the Common Council subject to the approval of the Mayor in accordance with Article 3 of the City Charter.
[Added 3-20-2007 by L.L. No. 7-2007, effective 4-16-2007] |
(a)
July nonpayments.
(i)
The department shall add the percentages stated below in paragraph
(ii) to the unpaid local assessments returned on the general tax roll
and the first half unpaid general city tax on the general tax roll
until the sum is paid.
(ii)
Schedule of additions:
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August 1 to August 31
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4.5%
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September 1 to September 30
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6.0%
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October 1 to October 30
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7.5%
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November 1 to November 30
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9.0%
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December 1 to December 31
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10.5%
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January 1 to January 31
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12.0%
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February 1 to last day of February
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13.5%
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March 1 to March 31
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15.0%
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April 1 to April 30
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16.5%
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For each succeeding month, one and a half per centum shall be
added.
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(b)
December nonpayments.
(i)
The department shall add the percentages stated below in paragraph
(ii) to the second half unpaid general city tax on the general tax
roll until the sum is paid.
(ii)
Schedule of additions:
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January 1 to January 31
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3.0%
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February 1 to last day in February
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7.5%
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March 1 to March 30
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15.0%
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April 1 to April 30
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16.5%
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For each succeeding month, one and a half per centum shall be
added.
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(c)
Day of payment. Whenever the last day to pay such taxes or assessments
without additions shall fall on a Saturday, Sunday or legal holiday,
such taxes may be paid on the next business day following such Saturday,
Sunday or legal holiday without incurring such additions as would
have been made on that day.
On or before the first day of February in each year the department shall give notice to all owners of lands upon which any such tax or assessment remains unpaid that if the same is not paid before the first day of March next succeeding, one percent shall be added to the first half of the general city tax and local assessments and five percent shall be added to the second half of the general city tax as provided in section 28-66 and the property will be sold for taxes, but failure to give such notice shall not invalidate the tax or assessment or subsequent proceedings.
Such notice shall be served as provided in section 28-7 of this
charter.
Whenever any tax appearing on the general city tax roll shall
be erroneously canceled, the department shall immediately upon the
discovery thereof notify the owner of the property upon which the
tax was canceled in the manner provided in section 28-7 of this charter
that said cancellation was erroneous and that the tax must be paid
within thirty days from the date of such notice. If the tax is not
paid within said thirty days, the said department shall mark such
tax "erroneously canceled," together with the date of such cancellation,
and the lien of said tax shall be restored. If such tax is not restored
before the first day of March after the general tax roll was made
up, the said department shall place said tax upon the general tax
roll of a subsequent year in a separate column and said tax shall
have the same force and be collected in the same manner as an original
city tax for that year.
Any person may pay any one or more taxes or assessments leaving
others unpaid to be enforced in the manner provided in this act.
Taxes and assessments on the general rolls can be paid to the
treasurer with such additions and interest as are provided in this
act at any time before the sale for unpaid taxes hereinafter provided
with the addition of the expense of publication of notice of sale
whenever publication thereof has been commenced or made.
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Local Assessments
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All local assessments shall be due and payable on the date of
the first publication of the notice of the department of assessment
and taxation, pursuant to section 28-53 of this charter, and may be
paid at any time before the expiration of one month from such first
publication without additions.
At the expiration of the one-month period provided in the last
preceding section, the department shall add one percent to the past
due and unpaid assessments and a like percentage shall be added thereto
at the end of each month thereafter, until such assessments are added
to the general tax roll.
Annual interest at the rate of five percent per annum shall
be paid on all unpaid installments of assessments at the time any
installment after the first shall become due and payable, and the
director of the treasury shall not receive payment of any such installment
unless such interest is paid at the same time.
The department of assessment and taxation, on the first day
of March of each year, shall add to the general tax roll for the next
succeeding fiscal year in a separate column opposite to each parcel
of land all unpaid assessments and the additions accrued thereon and
all unpaid installments of assessments and the additions accrued thereon
and the interest payable therewith which became due two or more months
prior to the said March first.
After such assessments are added to the general tax roll, all
the provisions of this act relating to taxes levied on such general
roll in respect to payment, additions thereto and methods and enforcement
of collection, shall apply with like force and effect to such assessments.
The department of assessment and taxation and taxation, with
the assistance of the department of law, shall be responsible for
tax foreclosure pursuant to the real property tax law of the state
of New York.
[Added 6-26-2018 by L.L. No. 1-2018]
A.
Legislative Intent
The City of Buffalo, having previously established the Buffalo
Charitable Gifts Reserve Fund to receive unrestricted charitable monetary
contributions pursuant to General Municipal Law § 6-u, enacts
this Local Law to allow donors to the Charitable Gifts Reserve Fund
to receive a credit for taxes levied against their real property.
B.
Authority
This Local Law is adopted pursuant to Real Property Tax Law
§ 980-a, which authorizes a municipal corporation to adopt
a real property tax credit if it has established a Charitable Gifts
Reserve Fund.
C.
The Buffalo Charitable Gifts Reserve Fund Tax Credit
i)
Having previously established the Buffalo Charitable Gifts Reserve
Fund, the Common Council of the City of Buffalo hereby establishes
the Buffalo Charitable Gifts Reserve Fund tax credit for the City
of Buffalo.
ii)
Any owner of real property located within the City of Buffalo
who makes an unrestricted charitable monetary contribution to the
City's Charitable Gifts Reserve Fund shall be issued a written
acknowledgement of such contribution and may claim a credit against
their City of Buffalo real property tax equal to ninety five percent
(95%) of the Buffalo Charitable Gifts Reserve Fund donation.
D.
Severability
If a court determines that any clause, sentence, paragraph,
subdivision, or part of this Local Law or the application thereof
to any person, firm, corporation, or circumstance is invalid or unconstitutional,
the court's order or judgment shall not affect, impair, or invalidate
the remainder of this Local Law, but shall be confined in its operation
to the clause, sentence, paragraph, subdivision, or part of this Local
Law or in its application to the person, individual, firm, corporation
or circumstance, directly involved in the controversy in which such
judgment or order shall be rendered.
