Town of Niskayuna, NY
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2023-04-25
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Part II: General Legislation
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Chapter 197 Taxation
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Article IV Alternative Veterans Tax Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 2 Alternate Members: Planning Board and Zoning Commission
- Ch 4 Building Department
- Ch 8 Charitable Contributions
- Ch 11 Defense and Indemnification
- Ch 17 Ethics
- Ch 27 Officers and Employees
- Ch 31 Ordinances, Publication of
- Ch 37 Police Department
- Ch 39 Purchasing
- Ch 40 Records Management
- Ch 41 Retirement
- Part II: General Legislation
- Ch 46 Adult Use Businesses
- Ch 47 Advertising Materials
- Ch 51 Air Conditioning and Refrigeration
- Ch 55 Alarm Systems, Emergency
- Ch 59 Amusement Games and Game Rooms
- Ch 65 Bingo
- Ch 69 Brush, Grass and Weeds
- Ch 75 Building Construction
- Ch 76 Cannabis
- Ch 77 Community Choice Aggregation Program
- Ch 81 Dogs and Other Animals
- Ch 82 Chickens, Regulation of
- Ch 87 Electrical Inspections
- Ch 89 Elevators
- Ch 91 Entertainment, Public
- Ch 95 Environmental Quality Review
- Ch 98 Fees
- Ch 101 Firearms
- Ch 105 Fire Prevention
- Ch 107 Fires, Open
- Ch 113 Fireworks
- Ch 117 Flood Damage Prevention
- Ch 123 Freshwater Wetlands
- Ch 127 Games of Chance
- Ch 128 Garage Sales
- Ch 129 Garbage, Rubbish and Refuse
- Ch 130 Historic Preservation Code
- Ch 134 Illicit Discharges and Connections to Storm Sewer
- Ch 135 Institutions, Medical, Nursing and Custodial
- Ch 139 Property Maintenance
- Ch 140 Fair Housing
- Ch 142 Noise
- Ch 144 Notification of Defects
- Ch 146 Outdoor Furnaces and Outdoor Woodburning Boilers
- Ch 147 Parks and Recreation Areas
- Ch 151 Peddling and Soliciting
- Ch 155 Plumbers, Registration of
- Ch 157 Plumbing Permits and Inspections
- Ch 159 Prostitution
- Ch 163 Recycling
- Ch 167 Restaurants
- Ch 169 Secondhand Dealers
- Ch 170 Septage Disposal
- Ch 173 Sewers
- Ch 179 Soil Disturbance
- Ch 180 Soil Erosion and Sediment Control
- Ch 185 Streets and Sidewalks
- Ch 189 Subdivision of Land
- Ch 193 (Reserved)
- Ch 197 Taxation
- Ch 197 Art IV Alternative Veterans Tax Exemption
- § 197-5 Exemption established.
- § 197-6 Sale and purchase of real property within Town.
- Ch 201 Trees
- Ch 202 Underage Consumption of Alcohol and Use of Drugs at Private Parties
- Ch 203 Vehicles and Traffic
- Ch 205 Vehicles, Junk
- Ch 207 Vehicles, Recreation
- Ch 209A (Reserved)
- Ch 209B Vehicles, School Buses
- Ch 215 Water
- Ch 217 Watershed
- Ch 218 Wind Energy Facilities
- Ch 220 Zoning
- Appendix
- Ch A225 Cable Television Franchise
- Ch A235 Zoning Board of Appeals Rules and Regulations
- Disposition List
- Ch DL Disposition List
[Adopted 11-4-1996 by L.L. No. 10-1996[1]]
[1]
Editor's Note: This local law also repealed
the following: former Art. IV, Alternative Veterans Tax Exemption,
adopted 1-29-1985 by L.L. No. 1-1985, and L.L. No. 13-1989, adopted
12-19-1989.
[Amended 2-28-2006 by L.L. No. 3-2006]
The maximum veterans exemption from real property
taxes allowable under the alternative veterans exemption within the
Town of Niskayuna, pursuant to Paragraphs (a), (b) and (c) of Subdivision
2 of § 458-a of the Real Property Tax Law, shall be $36,000,
$24,000 and $120,000, respectively.
[Added 11-27-2012 by L.L. No. 9-2012]
Where a veteran, the spouse of the veteran or unremarried surviving
spouse already receiving an exemption pursuant to this section sells
the property receiving the exemption and purchases property within
the same city, town or village, the assessor shall transfer and prorate,
for the remainder of the fiscal year, the exemption received. The
prorated exemption shall be based upon the date the veteran, the spouse
of the veteran or unremarried surviving spouse obtains title to the
new property and shall be calculated by multiplying the tax rate or
rates for each municipal corporation which levied taxes, or for which
taxes were levied, on the appropriate tax roll used for the fiscal
year or years during which the transfer occurred times the previously
granted exemption amount times the fraction of each fiscal year or
years remaining subsequent to the transfer of title. Nothing in this
section shall be construed to remove the requirement that any such
veteran, the spouse of the veteran or unremarried surviving spouse
transferring an exemption pursuant to this subdivision shall reapply
for the exemption authorized pursuant to this section on or before
the following taxable status date, in the event such veteran, the
spouse of the veteran or unremarried surviving spouse wishes to receive
the exemption in future fiscal years.
