This article adopts and implements the 2015 provisions of the
Superstorm Sandy Assessment Relief Act, enacted by the New York State
Legislature as Chapter 122 of the Laws of 2015 of the State of New
York, granting assessment relief to the victims of Superstorm Sandy.
The terms used in this article shall have the same meaning as those provided in Town Code Chapter
298, Article
XVI, Superstorm Sandy Assessment Relief, including, but not limited to, the following:
PRIMARY RESIDENCE
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.
RELIEF ACT
The Superstorm Sandy Assessment Relief Act as enacted by the New York State Legislature, Chapter 424 of the 2013 Laws of the State of New York, and as identified in Town Code Chapter
298, Article
XVI, §§
298-44 through
298-47 herein.
SUPERSTORM SANDY
The storms, rains, winds, or floods which occurred within
the State of New York and the County of Suffolk during the period
from October 29, 2012, and ending November 3, 2012.
Notwithstanding any provision of law to the contrary, the Town
of Southampton elects to provide assessment relief for properties
damaged by Superstorm Sandy, as authorized by the Relief Act, as follows:
A. An owner-occupied residential property that is the primary residence of the owner reconstructed, altered, or improved due to damage caused by Superstorm Sandy, as defined by Article
XVI herein, shall be exempt from county, Town and school levies to the extent provided herein:
(1) 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
(2) Such primary residence shall have already received assessment relief pursuant to Town Code Article
XVI, that is, the Superstorm Sandy Assessment Relief provisions adopted on November 26, 2013, by Local Law No. 22 of 2013.