Town of Henrietta, NY
Monroe County
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Table of Contents
Table of Contents
[Adopted 11-15-1995 as L.L. No. 4-1995]
[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.
A. 
The exemption shall be applicable only to those improvements which would otherwise result in an increase in the assessed valuation of the real property but which consist of an addition or remodeling to an existing building's structure to provide disability improvements pursuant to the Americans with Disabilities Act of 1990.
B. 
No exemption shall be granted for alterations, installations or improvements unless:
(1) 
Such alterations, installations or improvements were commenced subsequent to the effective date of this article but adopted pursuant to § 250-11 of this article.
(2) 
Such alterations, installations or improvements may be subject to the exemption schedule of this article beginning from the date of such alterations, installments or improvements pursuant to the Americans with Disabilities Act of 1990 for existing buildings and shall not be eligible for refunds of property taxes or special ad valorem levies due to the exemption prior to the effective date of this article.
[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.
A. 
If satisfied that the applicant is entitled to an exemption pursuant to this section, the Assessor shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared on the basis of the taxable status date referred to in Subsection B of this section. The assessed value of any exemption granted pursuant to this section shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.
B. 
Such exemption shall be applicable for the assessment roll to be prepared in 1996, and subsequent rolls, provided that any eligible person may apply for the exemption after the effective date of this article.
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