The Town Board of the Town of Brookhaven determines that the
effects of Superstorm Sandy to residents and properties within the
Town of Brookhaven was devastating. The damage to improvements on
property was significant and the Town Board is desirous of providing
real property tax assessment relief, in accordance with the Superstorm
Sandy Assessment Relief Act, to the victims of the storm for the 2012-13 tax year to
ease the tax burden upon residents suffering from losses to their
real property. Further, the Town Board of the Town of Brookhaven hereby
elects the "Local Option" contained with the Act to provide assessment
relief for real property damaged by at least 10% of improved value.
The Sole Assessor of the Town of Brookhaven is authorized to
amend the Impacted Tax Roll, as defined in the New York State Superstorm
Sandy Assessment Relief Act, in accordance with the changes in assessment
caused by damage from Superstorm Sandy, which caused storms, rains,
winds or floods from October 29, 2012, through November 2, 2012, pursuant
to and in accordance with the New York State Superstorm Sandy Assessment
Relief Act and the provisions contained within this article.
The invalidity of any article, section, paragraph, sentence,
clause, word or provision of this article shall not invalidate any
other article, section, paragraph, clause, word or provision thereof.
[Added 10-29-2015 by L.L.
No. 20-2015, effective 11-16-2015]
A. Exemption granted; conditions.
(1)
An owner-occupied residential property that is the primary residence
of the owner, reconstructed, altered, or improved due to damage caused
by Superstorm Sandy, within the Town of Brookhaven, shall be exempt
from Town taxes to the extent provided hereinafter. After a public
hearing, the Town Board may adopt a local law to grant the exemption
authorized pursuant to this act. A copy of such local law shall be
filed with the Commissioner of Taxation and Finance and the Assessor
of such municipality who prepared the assessment roll on which the
taxes of such municipality are levied.
(2)
To be eligible for the tax exemption pursuant to Subsection
A(1) of this section, such primary residence shall have been owner-occupied by the same owner immediately prior to Superstorm Sandy and immediately after reconstruction with a certificate of occupancy, and shall have received assessment relief pursuant of Chapter 424 of the Laws of 2013 (Superstorm Sandy Relief Act).
(3)
Such primary residence shall be exempt for a period of one year
to the extent of 100% of the increase in assessed value thereof attributable
to such reconstruction, alteration or improvement and for an additional
period of seven years subject to the following:
(a)
The extent of such exemption shall be decreased by 12 1/2% 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 Subsection
A(3)(b).
(b)
In any year in which a change in level of assessment of 15%
or more is certified for a final assessment roll pursuant to the rules
of the Commissioner of Taxation and Finance, 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
received 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 final assessment
roll when such certification is received, the Assessor shall certify
the recomputed exemption to the local officers having custody and
control of the final assessment roll, and such local officers are
hereby directed and authorized to enter the recomputed exemption certified
by the Assessor on 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 Title 3 of Article
5 of the Real Property Tax Law for the correction of clerical errors.
(c)
Such exemption shall be applied to the difference in the pre-storm
assessed value attributable to all the reconstruction, alterations
or improvements due to Superstorm Sandy. 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 or special equalization rate in
the remainder of the state, except where the state equalization rate
or special equalization rate equals or exceeds 95%, in which case
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.
(4)
No such exemption shall be granted for reconstruction, alterations
or improvements unless commenced due to damage caused by Superstorm
Sandy, and reflected on a certificate of occupancy dated no later
than March 2018.
(5)
Application for such exemption shall be filed with the Assessor by the first of March after the adoption of a local law pursuant to Subsection
A(1) of this section, or the first of March of any subsequent year thereafter but no later than the first of March 2018, on a form prescribed by either the Assessor or the Commissioner of Taxation and Finance.
(6)
If satisfied that the applicant is entitled to an exemption
pursuant to this act, the Assessor shall approve the application and
such primary residence shall be exempt from taxation for up to eight
prospective tax years as provided by this act. The assessed value
of any exemption granted pursuant to this act 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.
(7)
For the purpose of this act, a "primary residence" shall mean
any building or structure designed and occupied exclusively for residential
purposes by not more than three families, and occupied by the owner
as a primary residence.
(8)
In the event that a primary residence granted an exemption pursuant
to this act ceases to be used as a primary residence of the owner,
or the title thereto is transferred, the exemption granted pursuant
to this act shall cease. However, the exemption granted pursuant to
this act shall continue for the remaining exemption period for as
long as an heir-at-law or distributee of such owner occupies the property
as a primary residence.
(9)
No such local law shall reduce or repeal an exemption granted
pursuant to this section until the expiration of the period for which
such exemption was granted.
B. This act shall take effect immediately and shall apply to exemption
applications made prior to the first of March next succeeding the
date on which this act shall have become a law and no later than the
first of March 2018, and any exemption, once granted, shall continue
for a period of up to eight prospective tax years as set forth in
this act.