The purpose of this article is to implement legislation as allowed
by and pursuant to New York State Real Property Tax Law (RPTL) § 458-b,
Subdivision 2, to allow the Town of Webster to partially exempt from
taxation real property owned by a qualified owner of such property
as defined by RPTL § 458-b.
This article shall apply to assessment rolls prepared on or
after the next taxable status date, which is March 1, 2022.
This article shall take effect immediately upon filing with
the New York State Secretary of State.