The Town Board of the Town of Smithtown finds that of its citizens
have been misled by exaggerated claims or failure to provide adequate
or sufficient information on the part of some subdividers or their
agents, employees or sales agents with respect to estimated taxes
with regard to homes situated in subdivisions and the school district
in which the property is located. It is the intent of this chapter
to correct the aforesaid abuses, to provide a guide for the majority
of the subdividers within the Town who deal with the public on a high
plane of business integrity and to provide adequate and sufficient
information so that a prospective home buyer in this Town can make
an informed and intelligent decision.
This chapter shall apply to any person who offers new homes
for sale or contract for the construction of residential homes on
real property owned by him or in which he has a beneficial interest
wherein such sales are made from a model house and/or from a set of
standardized plans used by such person. For the purposes of this chapter,
the term "person" shall be intended to include a person, partnership,
corporation or any other form of legal entity, its agents and employees.
All persons coming within the provisions of §
113-2 of this chapter shall conspicuously post in every model house authorized to be constructed by the Town of Smithtown or in their sales office located within the Town of Smithtown, or both, at least one notice containing the information required by §
113-4 of this chapter. Such notice shall be uniform in size, form and texture and shall be issued by the Assessor.
Each notice shall contain the following information:
A. Current tax rate for county, Town, special district or school taxes.
The notice shall contain a statement that such tax rate is subject
to change in any given tax year. The tax rate shall be the tax rate
for the area in which the real property is located or offered for
sale; and, in the event that the real property is located or offered
for sale in more than one school district or special district, a separate
notice shall be posted for each such separate school district or special
district containing the information required by this subsection.
B. The estimated assessed valuation of the model house or the house
as offered on the plans and specifications as approximated by the
Assessor of the Town of Smithtown with increments and deductions indicated
for various standardized options and deviations from the basic model.
The estimated assessed valuation shall be the estimated assessed valuation
for the area in which the real property is located or offered for
sale; and, in the event that the real property is located or offered
for sale in more than one school district or special district, a separate
notice shall be posted for each separate school district or special
district containing the information required by this subsection.
C. The estimated county, Town, special district and school tax for the
model house or the house as offered on the plans and specifications,
as approximated by the Assessor, with increments and deductions indicated
for various standardized options and deviations from the basic model.
The estimated county, Town, special district and school tax shall
be the estimated county, Town, special district and school tax for
the area in which the real property is located or offered for sale;
and, in the event that the real property is located or offered for
sale in more than one school district or special district, a separate
notice shall be posted for each such separate school district or special
district containing the information required by this subsection.
D. The notice shall contain a statement to the effect that information
as to the estimated assessed valuation for the model house with increments
and deductions for other than standardized options and deviations
will be available in the office of the Assessor upon request and submission
of a plan thereof.
E. The designation of the school district within which the real property
lies.
Within one month following the beginning of any given tax year, the subdivider shall post a notice as required by §
113-3 herein containing all information as based upon the tax rate for county, Town, special district and school district taxes.
[Amended 5-8-2007 by L.L. No. 5-2007; 11-1-2022 by L.L. No. 3-2022]
There shall be attached to every certificate of occupancy or
certificate of compliance issued by the Building Department of the
Town of Smithtown for all assessable residential and commercial structures
a statement prepared by the Assessor of the Town of Smithtown setting
forth the current tax rate for county, Town, special district and
school taxes for the area in which the structure is located; the estimated
valuation of such structure; and the estimated county, Town, special
district and school taxes for each such structure. Such statement
shall indicate the dates when the tax year begins and ends and that
the tax rate may change during any future tax year. Such statement
shall be available in the office of the Assessor of the Town of Smithtown
upon request and the payment of a fee of $150 for new homes and a
fee of $65 for any other assessable residential improvement, and $500
for new commercial projects and a fee of $100 for any other commercial
assessable improvement.
[Amended 5-8-2007 by L.L. No. 5-2007]
It shall be unlawful for any person, within the provisions of this chapter, to fail to post the notice as required by §
113-3 hereof, to change any of the information contained on the notice or to fail to post a notice as required by §
113-5 hereof. The Building Director shall enforce the provisions of this chapter and, from time to time, shall cause inspections to be made of model houses in order to determine that notices are posted in conformance with this chapter. A violation of this chapter shall be a violation punishable by fine of not more $500 for the first such violation and in a sum not exceeding $1,000 for any subsequent violation; said penalties to be recoverable in a civil action in the name of the Town of Smithtown as damages. Each day that a violation continues shall be deemed a separate offense. Except as provided otherwise by law, such a violation shall not be a crime, and the penalty or punishment imposed therefor shall not be deemed for any purpose a penal or criminal penalty or punishment and shall not impose any disability upon or affect or impair the credibility as a witness or otherwise of any person convicted thereof.
This chapter shall take effect immediately upon filing with
the Secretary of State of the State of New York.