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Town of Smithtown, NY
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Part II: General Legislation
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Chapter 256 Taxation
Chapter 256
Taxation
[HISTORY: Adopted by the Town Board of the Town of Smithtown as indicated in article histories. Amendments noted where applicable.]
Article I
Partial Exemption for Senior Citizens With Limited Income
§ 256-1
Exemption granted.
§ 256-2
School purposes.
§ 256-3
Exceptions.
§ 256-4
Application for exemption.
§ 256-5
Renewal.
§ 256-6
Penalties for offenses.
§ 256-6.1
Effective date.
Article II
Alternative Veterans Exemption
§ 256-7
Exemption granted.
§ 256-8
Real property owned by cooperative apartment corporations.
Article III
Partial Exemption for Disabled Persons With Limited Income
§ 256-9
Purpose.
§ 256-10
Exemption granted.
§ 256-11
Eligibility.
§ 256-12
Exceptions.
§ 256-13
Cooperatives.
§ 256-14
Effective date.
Article IV
Business Investment Exemption
§ 256-15
Purpose.
§ 256-16
Exemption granted; conditions for exemption.
§ 256-17
Effective date.
Article V
Historic Property Exemption
§ 256-18
Purpose; applicability to historic property.
§ 256-19
Exemption granted; conditions for exemption.
§ 256-20
Application; filing date.
§ 256-21
Approval.
§ 256-22
When effective.
Article VI
Converted Condominium Units
§ 256-23
Purpose.
§ 256-24
Assessment restriction removed.
§ 256-25
Definitions.
§ 256-26
When effective; filing requirements.
Article VII
Assessment Exemption for Living Quarters for Parent or Grandparent
§ 256-27
Purpose.
§ 256-28
Exemption granted; amount.
§ 256-29
Eligibility.
§ 256-30
When effective.
Article VIII
Assessment Exemption for Volunteer Fire Fighters and Ambulance Workers
§ 256-31
Statutory authority.
§ 256-32
Exemption granted.
§ 256-33
Applicability of exemption; amount.
§ 256-34
Certification of enrolled members; filing of eligibility lists.
§ 256-35
When effective.
Article IX
Exemption for Improvements to Residential Property of Physically Disabled Persons
§ 256-36
Purpose.
§ 256-37
Exemption granted.
§ 256-38
Applicability of exemption.
§ 256-39
Eligibility.
§ 256-40
Application; filing date.
§ 256-41
Date of construction.
§ 256-42
When effective.
Article X
Exemption for Cold War Veterans
§ 256-43
Statutory authority.
§ 256-44
Definitions.
§ 256-45
Exemption granted; amount; limitations.
§ 256-46
Application; filing date.
§ 256-47
When effective.
Article XI
Superstorm Sandy Assessment Relief
§ 256-48
Legislative purpose and findings.
§ 256-49
Adoption of Superstorm Sandy Assessment Relief Act of New York State.
§ 256-50
Election of assessment relief.
§ 256-51
Severability.
§ 256-52
When effective.
Article XII
Fully Disabled Veterans Exemption
§ 256-53
Legislative authority.
§ 256-54
Exemption granted.
§ 256-55
Effective date.
Article XIII
Active Service Exemption
§ 256-56
Legislative authority.
§ 256-57
Definitions.
§ 256-58
Exemption granted.
§ 256-59
Application; filing date.
§ 256-60
Effective date.
Article XIV
Exemption for Surviving Spouses of Police Officers
§ 256-61
Legislative authority.
§ 256-62
Definitions.
§ 256-63
Exemption granted.
§ 256-64
Effective date.