[Adopted 3-12-1997 by L.L. No. 3-1997 (Ch. 132 of the 1976 Code)]
This article shall be known as the "Alternative Veterans Exemption Law of the Town of Perinton."
It is the purpose and intent of this article to implement legislation which increases the maximum exemption allowable for the alternative veterans exemptions, as set forth by the Real Property Tax Law of New York State § 458-a, Subdivision 2(a), (b) and (c), to $18,000, $12,000 and $60,000, respectively.
All applicable provisions of § 458-a of the Real Property Tax Law of New York State, 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 Perinton except where provisions of this article or any other local law or ordinance of the Town of Perinton shall prescribe differently. In such event, compliance with the provisions of such local law or ordinance shall constitute proper compliance with this article.
[Amended 11-30-2005 by L.L. No. 2-2005]
The Assessor of the Town of Perinton is hereby directed to increase the maximum exemption allowable for the alternative veterans exemption under § 458-a, Subdivision 2(a), (b) and (c), of the Real Property Tax Law of New York State to $140,000, $160,000, $180,000, $200,000, $220,000 or $240,000 respectively, and to make appropriate adjustments to all alternative exemptions on the assessment roll of the Town of Perinton to accurately reflect said increase.
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 of New York State applicable thereto.
This article shall take effect immediately upon the filing with the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1997.