Town of Lansing, NY
Tompkins County
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[HISTORY: Adopted by the Town Board of the Town of Lansing as indicated in article histories. Amendments noted where applicable.]
[Adopted 3-22-2017 by L.L. No. 3-2017]
It is hereby declared the intent of the Town of Lansing to repeal all prior inconsistent laws and ordinances and have this article reflect, in a single location, all real property tax exemptions and elections that are adopted or applicable in the Town of Lansing and that are required by New York State to be documented by legislation.
Editor's Note: This section of L.L. No. 3-2017 also listed the specific local law numbers and adoption dates being superseded/repealed. A complete copy of the local law is on file in the Town offices.
In the event of any irreconcilable conflict between this article and the New York State Real Property Law (RPTL), the RPTL shall govern. Pursuant to such provisions of the RPTL, the Town of Lansing may make certain elections to provide partial tax exemptions, at varying levels and under varying rules, for certain citizens. Included among these provisions, among others, are RPTL §§ 458, 458-a, 458-b, 467, 469 and 487. This article makes and confirms the existing exemptions and restates and amends some exemptions, including by selecting some exemptions and not others, using or not using and approving maximum exemptions levels, and by opting out of some tax exemptions altogether.
Real property located in the Town of Lansing, County of Tompkins; owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, or persons with disabilities, shall be partially exempt from taxation by said Town for the applicable taxes specified in RPTL § 467 based upon the income of the owner or the combined income of the owners pursuant to the following table:
Annual or Combined Annual Income of Owners
Percentage Assessed Valuation Exempt
Up to $29,000.00
$29,000.00 to $30,000.00
$30,000.01 to $31,000.00
$31,000.01 to $32,000.00
$32,000.01 to $32,900.00
$32,900.01 to $33,800.00
$33,800.01 to $34,700.00
$34,700.01 to $35,600.00
$35,600.01 to $36,500.00
Application for such exemption(s) must be made by the owner or all of the owners of the property on forms prescribed by the State Board of Assessment furnished by and to the Tompkins County Assessment Department. All of said owners shall furnish the required information, execute the forms in the manner required by or prescribed in such forms, and such completed form(s) shall be filed in the Assessment Department Office on or before the appropriate taxable status date.
Any willful false statement made on or in the application for any exemption shall be, in addition to any other penalty or provision provided by New York State Law, a criminal violation of this article and punishable by fine of not less than $100 nor more than $500. Any willful false statement made on or in the application for any exemption shall, in addition to the foregoing, disqualify the applicant or applicants [and those qualifying through such applicant(s)] from seeking or obtaining further exemptions for a period of five years. These remedies are non-exclusive and in addition to any other action, right, proceeding, or sanction that may or could be imposed by any person or governmental agency by law.
[Adopted 11-15-2017 by L.L. No. 9-2017]
This article shall be known as "Local Law Number 9 of 2017." It is the intent of this article to extend Cold War Veterans real property tax exemptions, as authorized by New York State, for the full 10 years, or such other period as New York may continue to allow such exemptions, and to thus allow and continue such exemptions as are reflected in and allowed by Town of Lansing Local Law No. 3 of 2017.
The real property tax exemption of Real Property Tax Law § 458-b, as recently extended by Act of the State Legislature (Bill Nos. S 5722-A and A 8135) and signed into law by the Governor (2017 N.Y. Laws 290, 2017 N.Y. Ch. 290, § 1, effective September 12, 2017), shall be approved in the Town of Lansing and the exemption shall be continued as to qualified applicants or beneficiaries without regard to the original ten-year limitations period, and for so long hereafter as such exemption is:
Authorized and approved by New York State; and
Approved and granted by the Town of Lansing; but
In all cases subject to the proper qualification of any applicant or beneficiary.
If any portion of this article, or the application thereof to any person, entity, or circumstance, shall be determined by any court or tribunal of competent jurisdiction to be invalid or unenforceable, such determination shall be confined in its operation to the invalid part hereof, or in its application to such person, entity, or circumstance as is directly involved in the controversy in which such determination shall have been rendered, and the remainder of this article shall not be impaired thereby and such determination shall not be deemed or construed to apply to other persons, entities, or circumstances.
This article shall take effect immediately.