[Adopted 3-16-2022 by L.L. No. 2-2022]
This article shall be known as the "Village of Dryden Alternative
Veterans' Real Property Tax Exemption Law."
It is the purpose of this Article III to implement by local law (as opposed to resolution as previously adopted and amended) in the Village of Dryden the terms and provisions of § 458-a of the Real Property Tax Law of the State of New York, as amended, and to thereby provide by local law a real property tax exemption for veterans and to set by local law [as is authorized by Subdivision 2(d)(ii) of said § 458-a] the maximum exemption amounts allowable in Subdivisions (a), (b) and (c) of Subdivision 2 of said § 458-a, such amounts for all three exemption categories to be as hereinafter set forth.
Qualifying residential property (as defined in § 458-a
of the New York State Real Property Tax Law) shall be exempt from
taxation by the Village of Dryden as follows:
A.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, Subdivision 2(a), shall be $12,000.
B.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, Subdivision 2(b), shall be $8,000.
C.
The maximum exemption to which a qualified owner (as defined in § 458-a
of the New York State Real Property Tax Law) shall be entitled under
§ 458-a, Subdivision 2(c), shall be $40,000.
Applications for the exemptions shall be made in accordance
with Subdivision 3 of § 458-a of New York State Real Property
Tax Law, and any applicant convicted of making any false statement
in the application for such exemption shall, in accordance with said
Subdivision 3 of § 458-a, be subject to the penalties prescribed
in the New York State Penal Law.
This article shall become effective immediately and shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after January 1, 2022. All provisions of § 458-a
not inconsistent herewith shall apply.
All local laws, resolutions, rules, regulations and other enactments
of the Village of Dryden in conflict with the provisions of this article
are hereby superseded to the extent necessary to give this article
full force effect.
The invalidity of any provision of this article shall not affect
the validity of any other provision of this article that can be given
effect without such invalid provision.
This article shall be effective upon filing with the Secretary
of State of the State of New York.
