[Adopted 9-19-2000 by L.L. No. 1-2000]
The State of New York has recently established
the STAR tax program to afford tax relief to homeowners with respect
to their principal residence. All STAR applications must be filed
with the Town Assessor by a property owner, no later than the third
Tuesday in June of each year. However, there are certain occasions
when a property is sold or transferred, after that date, and the new
property owner must refile their application. In order to prevent
these applications from not being accepted by the Town Assessor, with
respect to assessment rolls which have been deemed final, the State
Legislature has authorized local municipalities, by local law, to
authorize the Assessor to accept the late filing of STAR applications
and to adjust the tax rolls upon receipt of same. It is by this authorization
granted to the Town Board that the Town Board does hereby enact this
article.
The Town Assessor be and hereby is authorized
and directed to accept for filing the STAR applications when presented
to him by a property owner, and said STAR applications shall be accepted
by him even though they are late, and the assessment rolls shall be
adjusted in accordance with the provisions of the Real Property Tax
Law, specifically, § 425.
