[Adopted 11-20-2007 by L.L. No. 9-2007[1]]
[1]
Editor's Note: This local law also provided
that it shall be effective 1-3-2008 and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
It is the purpose and intent of this article
to implement legislation to provide a partial real property tax exemption
allowable for Cold War veterans, as set forth by § 458-b
of the Real Property Tax Law in accordance with Paragraphs (a)(i),
and (b) of Subdivision 2, thereof.
All applicable provisions of § 458-b
of the Real Property Tax Law, including all subdivisions, together
with any and all appropriate amendments thereto, are hereby approved
and adopted as and for law and procedures of the Town of Pittsford,
except where provisions of this article or any other local law or
ordinance of the Town of Pittsford shall prescribe differently. In
such event, compliance with the provisions of such local law or ordinance
shall constitute proper compliance with this article.
[Added 2-22-2018 by L.L.
No. 1-2018]
Pursuant to § 458-b of the New York Real Property
Tax Law as amended by Chapter 290 of the Laws of 2017 which became
effective on September 12, 2017, the Town of Pittsford hereby enacts
this section to provide that the exemption authorized pursuant to
§ 458-b of the New York Real Property Tax Law and which
was authorized locally by the Town of Pittsford pursuant to Local
Law No. 9 of 2007 known as "Taxation: Cold War Veterans Exemption,"
such exemption shall apply to a qualifying owner of qualifying residential
real property as those terms are defined in New York Real Property
Tax Law § 458-b for so long as the owner remains a qualifying
owner without regard to any time limitation on the exemption otherwise
imposed under New York Real Property Tax Law § 458-b.
Qualifying residential real property shall be
exempt from taxation by the Town of Pittsford to the extent of 10%
of the assessed value of such property; provided, however, that such
exemption shall not exceed $8,000. In addition, where the Cold War
veteran received a compensation rating from the United States Veterans
Affairs or from the United States Department of Defense because of
a service-connected disability, qualifying residential real property
shall be exempt from taxation to the extent of the product of the
assessed value of such property, multiplied by 50% of the Cold War
veteran disability rating; provided, however, that such exemption
shall not exceed $40,000.
The Town Board may from time to time amend,
supplement, change, modify or repeal this article pursuant to the
provisions of the Town Law, the General Municipal Law and the Real
Property Tax Law applicable thereto.
