[Adopted 6-17-2014 by L.L. No. 1-2014]
The purpose of this article shall allow homeowners within New
York State who apply for the STAR exemption within the Town of Rye
to be allowed to receive this reduction in the same year that they
apply for it, providing they meet the May 1 deadline of that year.
This article shall allow the Town of Rye residents applying for the
STAR exemption for each school year to be submitted on or before the
taxable status date of the current year's assessment roll. This article
shall apply to assessment rolls based upon taxable status dates occurring
on or after the effective date of such article and shall remain applicable
thereafter unless and until it should be repealed or rescinded.
This article shall apply to all areas of the Town of Rye.
As used in this article, the following terms shall have the
meanings indicated:
The final assessment roll which is required by law to be
completed in the calendar year that contains the first day of the
school year in question.
The final assessment roll which was required by law to be
completed in the calendar year immediately preceding the calendar
year that contains the first day of the school year in question.
Pursuant to the authority granted by § 425, Subdivision
6(d) of the Real Property Tax Law of the State of New York, the Town
Assessor may allow STAR applications for each school year to be submitted
on or before the taxable status date of the current year's assessment
roll.
If any word, clause, sentence, paragraph, subdivision or part
of this article shall be adjudged by any court of competent jurisdiction
to be invalid, such judgment shall not affect, impair or invalidate
the remainder hereof, but shall be limited in its application to the
word, clause, sentence, paragraph, subdivision or part hereof directly
involved in the controversy in which such judgment shall have been
rendered.
All ordinances or parts of ordinances or local laws or parts
of local laws, or state laws which conflict with the provisions of
this article are hereby superseded and rendered temporarily null and
void to the extent necessary to give this article full force and effect,
pursuant to Article 2, § 10 of the New York State Municipal
Home Rule Law.
