[Amended 5-9-2022 by L.L. No. 6-2022]
This article is adopted pursuant to Section 421-f of the Real
Property Tax Law for the purpose of exempting capital improvements
to residential buildings from taxation and special ad valorem levies
as hereinafter provided and shall be applied in accordance with that
statute, as amended from time to time. To the extent this article
may conflict with applicable portions of the General City Law of the
State of New York, it is the stated intention of the City Common Council
to exercise its authority to supersede and amend as granted under
§ 10 of the Municipal Home Rule Law of the State of New
York. The City Common Council hereby provides notice that it is exercising
its authority to supersede and amend pursuant to § 22 of
the Municipal Home Rule Law of the State of New York.
As used in this article, the following terms shall have the
meanings indicated:
ASSESSOR
The City of Port Jervis Assessor.
[Added 5-9-2022 by L.L. No. 6-2022]
RESIDENTIAL BUILDING
Any building or structure designed and occupied exclusively
for residential purposes by not more than two families.
[Amended 5-9-2022 by L.L. No. 6-2022]
In the event that a building granted an exemption pursuant to
this article ceases to be used primarily for residential purposes
or title thereto is transferred to a person or entity other than the
heirs or distributees of the owner, the exemption shall cease.
[Amended 5-9-2022 by L.L. No. 6-2022]
This article shall automatically expire and the exemption authorized hereunder shall no longer be available to new applicants after two years from the date of its adoption unless further acted upon by action of the Port Jervis Common Council. This article shall automatically expire and be no further effect and the exemption granted hereunder shall cease immediately upon the adoption of a local law by the City of Port Jervis Common Council pursuant to any amendment of Real Property Tax Law § 421-f, including a special law enacted by the State Legislature pursuant to a home rule request under the Municipal Home Rule Law. However, all exemptions granted hereunder which shall have become effective prior to the automatic expiration thereof by any event defined in this section shall continue beyond such expiration according to the terms of §§
475-31 through
475-36 hereof.
[Added 5-9-2022 by L.L. No. 6-2022]
This article shall take effect immediately upon filing in the
office of the New York State Secretary of State in accordance with
§ 27 of the Municipal Home Rule Law.