[HISTORY: Adopted by the Board of Trustees of the Village of Wappingers
Falls as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-13-2003 by L.L. No. 3-2003]
The intent of the Board of Trustees of the Village of Wappingers Falls
is to implement § 1402(3) of the Real Property Tax Law providing
for the voluntary termination of the Village's status as an assessing unit,
as provided in the Village Law and the Real Property Tax Law. It is also the
intent of this article to abolish the position of Assessor (or Board of Assessors)
and to terminate any and all responsibility as provided by law for the review
of the assessments of real property located within the Village of Wappingers
Falls.
On or about the effective date of this article, the Village of Wappingers
Falls shall cease to be an assessing unit.
The position of Assessor in the Village of Wappingers Falls is hereby
abolished.
The Board of Assessment Review in the Village of Wappingers Falls is
hereby abolished.
On or about the date of this article, taxes in the Village of Wappingers
Falls shall be levied on a copy of the applicable part of the assessment roll
of the Town of Poughkeepsie, the Town of Wappingers Falls, and the County
of Dutchess, with the taxable status date of each such town or county controlling
for Village purposes.
Within five days of the effective date of this article, the Board of
Trustees of the Village of Wappingers Falls shall file a copy of such article
with the Clerk and Assessor (or Board of Assessors) of the Town of Poughkeepsie,
the Town of Wappingers Falls, and the County of Dutchess, and with the State
Board of Real Property Services.
[Adopted 5-11-2005 by L.L. No. 1-2005]
It is the intention of the Village of Wappingers Falls to create a Split
Tax District by allowing the assessors of the Town of Poughkeepsie and Town
of Wappingers Falls to create an assessment roll classifying each property
located within their respective municipality as either "homestead" or "nonhomestead."
This article has been deemed necessary due to the fact that the Village is
comprised of land located in both the Town of Wappingers and the Town of Poughkeepsie,
thereby creating two tax districts encompassing the entire Village.
Pursuant to Section 1903(a) of the New York State Real Property Tax
Law, the Village of Wappingers Falls hereby adopts the provisions of §
1903(a) for purposes of creating a Split Tax District with the intent to establish
homestead and non-homestead tax rates.
