Dutchess County, NY
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2023-01-05
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Code of Local Laws
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Part II General Legislation
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Chapter 264 Taxation
- Charter
- Ch C Charter
- Administrative Code of Dutchess County
- Ch A Administrative Code
- Code of Local Laws
- Part I Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Boards, Commissions and Councils
- Ch 13 Claims
- Ch 18 Continuity of Government
- Ch 24 County Legislature
- Ch 40 Ethics, Code of
- Ch 61 Leases
- Ch 75 Officers and Employees
- Ch 81 Procurement
- Ch 88 Records Management
- Ch 97 Salaries and Compensation
- Ch 103 Tax Statements
- Ch 109 Transportation Services
- Part II General Legislation
- Ch 120 Airport
- Ch 124 Alarm Systems
- Ch 128 Alcoholic Beverages
- Ch 130 Animals
- Ch 135 Building Numbering and Road Signs
- Ch 141 Consumer Protection
- Ch 143 Domestic Partners Registry
- Ch 147 E-911 System
- Ch 152 Energy Programs
- Ch 156 Environmental Protection
- Ch 158 Fair Housing
- Ch 159 Farming
- Ch 163 Fees and Charges
- Ch 168 Fireworks
- Ch 171 Food Services
- Ch 174 Freshwater Wetlands
- Ch 181 Gasoline Sales
- Ch 187 Graffiti
- Ch 189 Hunting
- Ch 205 Manufactured Homes
- Ch 212 Notification of Defects
- Ch 219 Off-Track Betting
- Ch 226 (Reserved)
- Ch 238 Scrap Metal Processors
- Ch 241 Secondhand Dealers
- Ch 243 Sewers
- Ch 247 Sex Offender Registration
- Ch 252 Smoking
- Ch 256 Solid Waste
- Ch 264 Taxation
- Ch 264 Art I Senior Citizens Exemption
- § 264-1 Purpose.
- § 264-2 Applicability; amount.
- Ch 264 Art II Collection of School Taxes in Installments
- § 264-3 County as collection agency.
- § 264-4 Eligible property pursuant to RP Tax § 972, Subdivision 4.
- § 264-5 Number of installments; due dates; interest.
- § 264-6 When effective; applicability.
- Ch 264 Art III Hotel Occupancy Tax
- § 264-7 Short title.
- § 264-8 Intent.
- § 264-9 Definitions.
- § 264-10 Imposition of tax; exception.
- § 264-11 Transitional provisions.
- § 264-12 Exempt organizations.
- § 264-13 Territorial limitations.
- § 264-14 Registration of operators; certificate of authority to collect tax.
- § 264-15 Administration and collection.
- § 264-16 Records to be kept.
- § 264-17 Returns.
- § 264-18 Payment of tax.
- § 264-19 Determination of tax.
- § 264-20 Disposition of revenues.
- § 264-21 Refunds.
- § 264-22 Reserves.
- § 264-23 Remedies exclusive.
- § 264-24 Proceedings to recover tax.
- § 264-25 General powers of Commissioner of Finance.
- § 264-26 Administration of oaths and compelling testimony.
- § 264-27 Reference to tax.
- § 264-28 Penalties for offenses; interest.
- § 264-29 Confidentiality of returns.
- § 264-30 Notices and limitations of time.
- § 264-31 When effective; term.
- Ch 264 Art IV Alternative Veterans Exemption
- § 264-32 Maximum exemption granted; statutory authority.
- § 264-33 Increase in exemption.
- Ch 264 Art V Redemption Period for Delinquent Property Taxes
- § 264-34 Statutory authority; purpose.
- § 264-35 Redemption period.
- Ch 264 Art VI Empire Zone Exemption
- § 264-36 Title.
- § 264-37 Statutory authority and applicability.
- § 264-38 Implementation of exemption.
- § 264-39 Term of exemption.
- § 264-40 Amount of exemption.
- Ch 264 Art VII Collection of Delinquent Village Taxes
- § 264-41 Findings and intent.
- § 264-42 Procedure for alternate method of collection.
- Ch 264 Art VIII Business Investment Exemption
- § 264-43 Findings and intent.
- § 264-44 Amount of exemption; applicability.
- § 264-45 Qualification for exemption.
- § 264-46 Computation of exemption; Industrial and Commercial Incentive Board.
- Ch 264 Art IX Cold War Veterans Exemption
- § 264-47 Statutory authority.
- § 264-48 Definitions.
- § 264-49 Amount of exemption; limitations.
- § 264-50 Application for exemption.
- § 264-51 (Repealed)
- Ch 264 Art X (Reserved)
- § 264-52 through § 264-55. (Reserved)
- Ch 264 Art XI Exemption for Persons with Disabilities and Limited Incomes
- § 264-56 Purpose; statutory authority.
- § 264-57 Definitions.
- § 264-58 Exemption granted; amount; limitations.
- § 264-59 Application for exemption.
- § 264-60 When effective; applicability.
- Ch 268 Taxicabs
- Ch 275 Vehicles and Traffic
- Appendix
- Ch A300 Statutory References
- Ch A305 Table of Local Laws
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by Dutchess County as indicated in article
histories. Amendments noted where applicable.]
STATUTORY REFERENCES
Empire Zones — See General Municipal Law Art.
18-E.
Alternative veterans exemption — See Real Property
Tax Law § 458-a.
Cold War veterans exemption — See Real Property
Tax Law § 458-b.
Exemption for persons with disabilities and limited incomes — See
Real Property Tax Law § 459-c.
Exemption for persons aged 65 and over — See
Real Property Tax Law § 467.
Residential-commercial urban exemption program — See
Real Property Tax Law § 485-a.
Business investment exemption — See Real Property
Tax Law § 485-b.
Empire Zone exemption — See Real Property Tax
Law § 485-e.
Optional method of collection of taxes — See
Real Property Tax Law Art. 4-A.
Collection of delinquent taxes — See Real Property
Tax Law Art. 11.
Collection of school district taxes — See Real
Property Tax Law Art. 13.
Collection of delinquent village taxes — See
Real Property Tax Law § 1436 and § 1442.
ADMINISTRATIVE CODE REFERENCES
Department of Finance — See Art. VI.
Financial procedures — See Art. XXIX.
CODE OF LOCAL LAWS REFERENCES
Tax statements — See Ch. 103.
