[1964 Charter Laws, § 5-5; L.L. No. 1-1945, §§ 1, 2; L.L. No. 5-1963, § 2; L.L. No. 3-1968, §§ 1,
2; L.L. No. 3-1982, § 5; L.L. No. 1-1985, § 1; L.L.
No. 2-1996, § 1, 7-2-1996; L.L. No. 1-2003, § 1, 3-19-2003]
(a)
A fee of $30 shall be charged and paid to the Assessor for each deed
or will with the City for the purpose of changing the ownership of
the real estate described in the deed or will upon the records of
the Assessor by the person presenting the deed or will. No deed or
will shall be stamped by the Assessor as filed until the fee has been
paid.
(b)
The fees so collected shall be deposited daily with the City Comptroller,
and a record of the fees shall be kept by the Assessor and by the
City Comptroller. The fees shall go into and from a part of the General
City Fund.
[1964 Charter Laws, § 14-18; L.L. No. 4-1965, § 1]
(a)
A building, whether constructed underground or aboveground, which
shall be constructed for the purpose of providing off-street automobile
parking or any existing building not used for providing off-street
automobile parking which shall be altered, remodeled or reconstructed
for such purpose and which provides underground shelter meeting specifications
established by the New York State Defense Emergency Act [Unconsol.
L. § 9134-a (McKinney)], shall be exempt from taxation,
other than local assessment, for a period of not to exceed 20 years
after the taxable status date immediately following completion of
such construction, alteration, remodeling or reconstruction; provided,
however, that no such building shall be exempt from taxation as provided
in this section unless:
(1)
The building shall have a minimum capacity for parking of 150
automobiles.
(2)
At least 75% of the total floor area of the building is used
exclusively for providing off-street parking for automobiles and the
exemption shall be applicable only to the extent of the value of the
portion used for that purpose including an office and waiting room
in connection with that purpose.
(b)
Any exemption granted pursuant to this section does not include the
land upon which or under which the building is situated.
(c)
In order to qualify for exemption under the provisions of this section,
an owner or the owner's duly authorized agent shall:
(1)
File with appropriate City officials plans for the construction,
alteration, remodeling or reconstruction of the proposed building
designed to provide off-street automobile parking, together with a
statement of the estimated cost of construction, alteration, remodeling
or reconstruction, and obtain the necessary approval of construction,
alteration, remodeling or reconstruction.
(2)
File an application for the exemption authorized in this section
with the Assessor and obtain the necessary approval for the exemption
not later than the date when the assessment rolls for the year succeeding
the completion of the improvement are finally approved.
[1964 Charter Laws, § 14-38; L.L. No. 3-1972, § 1]
(a)
The Assessor shall carry out the purpose and intent of Article 4-A
of the Commerce Law [see Tax Law § 210(note)], § 485
of the Real Property Tax Law and the other applicable laws of the
state to grant business facility owners or operators, as defined by
such state laws, tax exemption 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, 1972,
consisting of construction, reconstruction, erection or improvement
of depreciable real property, as certified in the certificate of eligibility
issued by the State Job Incentive Board, created by § 115
of the Commerce Law, provided that the owner or operator of the business
facility, on the form prescribed by the Assessor to which there shall
be attached a copy of the certificate of eligibility so issued, files
the application before the taxable status date with the Assessor and
simultaneously files the application with the state board of equalization
and assessment and the State Job Incentive Board.
(b)
Upon submission of the application and proof, the Assessor, 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
the value on the exempt portion of the assessment roll.
(c)
The Assessor, in making the determination, shall grant a 100% 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 Job Incentive Board.
(d)
Any exemption so granted by the Assessor shall commence with the
assessment roll prepared on the next following taxable status date
of the City.
[Code 1964, § 22-17; L.L. No. 4-1985, §§ 1, 2;
amended 5-4-2011 by L.L. No. 2-2011]
(a)
The purpose of this section is to establish the maximum veteran's
exemption allowable pursuant to § 458-a of the Real Property
Tax Law.
(b)
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
or the product of $12,000 multiplied by the latest state equalization
rate for the City.
(c)
In addition to the exemption provided by Subsection (b) of this section, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $8,000 or the product of $8,000 multiplied by the latest state equalization rate for the City.
(d)
In addition to the exemptions provided by Subsections (b) and (c) of this section, where the veteran received a compensation rating from the United States Veterans Administration 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 veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $40,000 or the product of $40,000 multiplied by the latest state equalization rate for the City.
[L.L. No. 5, 1995, § 1]
(a)
Residential buildings reconstructed, altered or improved, with proper
building permits and inspection subsequent to the effective date of
this local law shall be exempt from taxation to the extent and for
the duration provided for in § 421-f of the Real Property
Tax Law.
(b)
Such exemption shall be limited to $50,000 in increased market value
of the property attributable to such reconstruction, alteration or
improvement.
(c)
To be eligible, no such reconstruction, alteration or improvement
shall commence without the prior issuance of a building permit by
the City Codes Department for such capital improvements.
(d)
Such exemption shall be granted only upon application by the owner
of such building on a form prescribed by the state board. The original
such application shall be filed with the City Assessor on or before
the appropriate taxable status date, namely, August 1 of each year.
(e)
For purposes of computing eligibility for this exemption, separate
projects may be combined and deemed to be a single project, so long
as each individual project meets the capital improvements requirement
and all such projects were completed within a single annual period
commencing on August 1 of any year and ending on July 31 of the following
year.
[L.L. No. 2-1998, § 1, 6-3-1998]
(a)
The provisions of § 458(5)(a), (b) of the Real Property
Tax Law, as amended and as adopted herein shall apply to the levy
of City real property taxes in the city.
(b)
Notwithstanding the limitation on the amount of exemption prescribed
in Subdivisions 1 or 2 of § 458 of the Real Property Tax
Law, if the total assessed value of the real property for which such
exemption has been granted increases or decreases as the result of
a revaluation or update of assessments, and a material change in level
of assessment, as provided in Title 2 of Article 12 of the Real Property
Tax Law, is certified for the assessment roll pursuant to the rules
of the state board, the Assessor shall increase or decrease the amount
of such exemption by multiplying the amount of such exemption by the
change in level of assessment factor. If the Assessor receives the
certification after the completion, verification and filing of the
final assessment roll, the Assessor shall certify the amount of exemption
as recomputed pursuant to this local law 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.
(c)
Owners of property who previously received an exemption pursuant
to this section, but who opted instead to receive exemption pursuant
to § 458-a of the Real Property Tax Law, are hereby authorized
to receive an exemption pursuant to this local law upon application
by the owner within one year of the adoption of this local law. The
Assessor shall recompute all exemptions granted pursuant to this local
law by multiplying the amount of each such exemption by the cumulative
change in level of assessment certified by the state board measured
from the assessment roll immediately preceding the assessment roll
on which exemptions were first granted pursuant to § 458-a
of the Real Property Tax Law; provided, however, that if an exemption
pursuant to that section of the Real Property Tax Law was initially
granted to a parcel on a later assessment roll, the cumulative change
in level factor to be used in recomputing that exemption shall be
measured from the assessment roll immediately preceding the assessment
roll on which that exemption was initially granted. No refunds or
retroactive entitlements shall be granted.
[L.L. No. 2-2000, § 1, 7-5-2000]
The City hereby adopts the provisions of Chapter 104 of the
Laws of the State of New York for the year 2000, which amended Subdivision
6 of § 425 of the Real Property Tax Law in relation to the
assessment roll to be used to determine a STAR exemption, so as to
allow STAR applications for each school year to be submitted as provided
therein.
[L.L. No. 2-2002, § 1; L.L.
No. 1-2009, § 1]
(a)
Newly constructed primary residential property purchased by one or
more persons, each of whom is a first-time home buyer, meeting the
application, ownership, residency, income, use and other pertinent
requirements of Section 457 of the Real Property Tax Law, shall receive
an exemption from (City) property taxes in accordance with the following
schedule:
|
Year of Exemption
|
Percentage Assessed Valuation Exempt From Tax
| |
|---|---|---|
|
1
|
50%
| |
|
2
|
40%
| |
|
3
|
30%
| |
|
4
|
20%
| |
|
5
|
10%
| |
|
6 or more
|
0%
|
(b)
For purposes of this exemption: "first-time home buyer" means a person
who has not owned a primary residential property and is not married
to a person who has owned a primary residential property during the
three-year period prior to his or her purchase of the primary residential
property, and who does not own a vacation or investment home; "primary
residential property" means any one- or two-family house, townhouse
or condominium located in this state which is owner occupied by such
home buyer, "newly constructed" means an improvement to real property
which was constructed as a primary residential property, and which
has never been occupied and was constructed after November 28, 2001,
and shall also mean that portion of a primary residential property
that is altered, improved and reconstructed.
(c)
A first-time home buyer who either as part of the written contract
for sale of the primary residential property, or who enters into a
written contract within 90 days after closing of the sale of the primary
residence for reconstruction, alteration or improvements, the value
of which exceeds $3,000 to primary residential property shall be exempt
from taxation to the extent provided above. However, such exemption
shall apply solely to the increase in assessed value attributable
to such reconstruction, alteration or improvement provided that the
assessed value after reconstruction, alteration or improvements does
not exceed 25% more than the purchase price limits defined in § 457(2)(a)
of the Real Property Tax Law. 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 and filed in the Assessor's office on or before August
1st of each year.
(e)
A first-time home buyer shall not qualify for this exemption if the
household adjusted gross income exceeds the income limits as defined
on by the State Mortgage Agency low-interest-rate mortgage program
in the non-target, one- and two-person household category, for the
County of Oneida.
(f)
Any newly constructed primary residential real property, with a purchase
price equal to or less than the purchase price limits as defined by
the State Mortgage Agency low-interest-rate mortgage program in the
non-target, one-family new category for the County of Oneida shall
be eligible for this exemption. Furthermore, if such property is purchased
at a sales price greater than the maximum eligible sales price, but
not more than 25% above the maximum eligible sales price, it shall
qualify for the exemption for that portion of the sales price equal
to the maximum eligible sales price.
(g)
No exemption shall be allowed for any newly constructed primary residential
property purchased on or after December 31, 2010 unless such purchase
is pursuant to a binding written contract entered into prior to such
date.
[L.L. No. 2-2003, § 1, 6-4-2003]
(a)
The City hereby adopts the provisions of § 485-a of the
Real Property Tax Law of the state providing for a partial exemption
from taxation and special ad valorem levies of the City for nonresidential
real property which is converted to a structure used for both residential
and commercial purposes.
(b)
Such exemption shall be to the extent and under the terms and conditions
provided for in § 485-a of the Real Property Tax Law except
that no such exemption shall be granted unless the cost of such conversion
exceeds the sum of $50,000.
[L.L. No. 3-2003, § 1, 10-15-2003]
(a)
The City hereby adopts the provisions of § 444-a of the
Real Property Tax Law of the state providing for a partial exemption
from taxation and special ad valorem levies of the City for historic
real property which is altered or rehabilitated subsequent to the
effective date of this local law.
(b)
Such exemption shall be to the extent and under the terms and conditions
provided for in § 444-a of the Real Property Tax Law.
[L.L. 1-2007, § 1, 12-20-2006]
(a)
Exemption provisions. Pursuant to the authority granted by the state,
the City hereby adopts the residential investment exemption as set
forth in Real Property Tax Law § 485-j and any amended or
superseding law thereto.
|
Residential real property located within the City and upon which
construction commenced on or after January 1, 2005 may be exempt from
City taxation and special ad valorem levies as herein provided.
| |
|
The exemption shall be for a term of 10 years; and
| |
|
The amount of such exemptions shall be determined according
to the following table:
|
|
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%
|
|
The above-referenced exemption shall be calculated on the "exemption base," as said exemption base is determined pursuant to Subsection (b).
|
(b)
Exemption base.
(1)
Except as provided for in Subsection (2) the exemption base of the residential investment exemption 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.
(2)
In any year, if a change in the level of assessment of 15% 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 a 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 City Assessor receives the certification of change
in level of assessment after the completion, verification and filing
of the final assessment 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 New York State Real Property
Tax Law, Article 5, or any amended or superseding law thereto.
(c)
Limitations on exemptions.
(1)
No such residential investment exemption shall be granted unless:
a.
Such construction was commenced on or after January 1, 2005;
b.
The cost of such construction exceeds the sum of $60,000, but
the assessed value eligible for the exemption shall not exceed $325,000.
c.
Such construction is completed as evidenced by a certificate
of occupancy or such other official documentation provided to the
owner by the City evidencing completion.
d.
The property is utilized by the owner as his or her primary
residence.
(2)
For purposes of this subdivision, the term, "construction" shall
not include ordinary maintenance and repairs.
(d)
Application for exemption.
(1)
Such residential investment exemption shall be granted only
upon the application by the owner of such real property on a form
prescribed by the state board. The original of such application shall
be filed with the City Assessor. Such original application shall be
filed on or before the taxable status date for the City, and no later
than one year from the date of completion of such construction.
(2)
If the City Assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, the Assessor shall approve the application and such real property shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared after the taxable status date referred to in Subsection (1). The assessed value of any exemption granted pursuant to this subdivision shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of exemption entered in a separate column.
(3)
Provided, however, that for properties upon which construction
commenced on or after January 1, 2005, but before August 1, 2007,
application may be made on or before August 1, 2007, and the exemption
will commence with the August 1, 2007 assessment roll.
(e)
Termination of residential investment exemption. The provisions of
this subdivision shall apply to real property used by the owner thereof
as his or her primary residence. If, at any time, subsequent to the
granting of an exemption provided for in this subdivision the property
ceases to be used by owner as his or primary residence, the exemption
shall cease and the property shall thereafter be fully taxable.
(f)
Notice of exemption. Information relating to the availability of
the residential investment exemption, including requirements and application
procedures, shall be attached to all building permit applications
and copies of such information shall be posted in a conspicuous location
in the City Code Enforcement Office.
(g)
Residential Incentive Board.
(1)
There shall be a Residential Incentive Board which shall consist
of the City Assessor, the Commissioner of Urban and Economic Development,
the Commissioner of Codes and the Director of Urban Planning.
(2)
The Residential Incentive Board shall present a plan to the Common Council concerning the various types of residential property which should be granted eligibility for an exemption pursuant to Subsection (1). In addition, such plans shall identify specific geographic areas within which such exemptions should be offered. In developing the plan required by this paragraph, the Board shall consider the planning objectives of the City, the necessity of the exemption to the attraction or retention of homeowners and the economic benefit to the area providing exemptions to the homeowners.
(3)
In addition, the Board may make recommendations to the Common
Council with respect to actions it deems advisable to improve the
economic climate of the City.
(4)
Real property eligible to receive the exemption shall be restricted
to real property constructed for the purposes identified in the plan
presented by the Board, and to the specific geographic areas identified
in the plan presented by the Board.
[Added 9-19-2018 by L.L.
No. 5-2018]
(a)
The City hereby adopts the provisions of § 458-b of the
Real Property Tax Law of the State of New York providing for partial
exemption from City of Utica taxation for qualified Cold War veterans.
Such exemptions shall be to such extent and under the terms and conditions
provided for in § 458-b and any subsequent amendments thereto.
(b)
Qualifying residential real property shall be exempt from taxation
to the extent of 10% of the assessed value of such property; provided,
however, that such exemption shall not exceed $6,000 or the product
of $6,000 multiplied by the latest state equalization rate for the
City of Utica.
(c)
In the event that an eligible veteran has received a service-connected
disability rating from the Veterans' Administration or the Department
of Defense, there shall be an additional exemption which is equal
to one-half the disability rating, multiplied by the assessed value
of the property, provided that such exemption shall not exceed $30,000
or multiplied by the latest state equalization rate for the assessing
unit, whichever is less.
(d)
Notwithstanding the ten-year limitation imposed by the provisions
of New York State Real Property Tax Law § 458-b, the exemption
authorized by this section shall apply to qualified owners of said
real property for as long as they remain the qualifying owner of such
property without regard to said ten-year limitation.
