[Amended 6-20-2001 by L.L. No. 3-2001]
Pursuant to the authority granted by § 459-a
of the Real Property Tax Law, real property in the Town of Henrietta,
County of Monroe, which is altered, installed or improved subsequent
to the Americans with Disabilities Act of 1990 (P.L. 101-336) for
the purposes of removal of architectural barriers for the disabled
in existing property shall be exempt from taxation after adoption
of these provisions and filing with the State Board of Real Property
Services and the Assessor.
[Amended 6-20-2001 by L.L. No. 3-2001]
Such exemption shall be granted only upon application
by the owner or all the owners of such building on a form prescribed
by the State Board of Real Property Services. The application shall
be filed with the Assessor on or before the appropriate taxable status
date for the Town of Henrietta.
Such real property shall be exempt pursuant
to the following exemption schedule:
Year of Exemption
|
Percentage of Exemption
|
---|
1
|
50
|
2
|
45
|
3
|
40
|
4
|
35
|
5
|
30
|
6
|
25
|
7
|
20
|
8
|
15
|
9
|
10
|
10
|
5
|