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Tompkins County, NY
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The Code
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Part II: General Legislation
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Chapter 150 Taxation
Chapter 150
Taxation
[HISTORY: Adopted by Tompkins County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax collection — See Ch.
74
.
Tax Department — See Ch.
77
.
Article I
Senior Citizens Tax Exemption
§ 150-1
Statutory authority.
§ 150-2
Exemption granted.
§ 150-3
Application for exemption.
§ 150-3.1
Late applications.
§ 150-3.2
Renewals.
§ 150-3.3
Automatic renewal.
§ 150-4
False statements; penalties for offenses.
§ 150-5
Applicability.
Article II
Hotel Room Occupancy Tax
§ 150-6
Title.
§ 150-7
Intent.
§ 150-8
Text.
§ 150-9
Definitions.
§ 150-10
Imposition of tax.
§ 150-11
Transitional provisions.
§ 150-12
Exemptions.
§ 150-13
Territorial limitations.
§ 150-14
Registration.
§ 150-15
Administration and collection.
§ 150-16
Records to be kept.
§ 150-17
Returns.
§ 150-18
Payment of tax.
§ 150-19
Determination of tax.
§ 150-20
Disposition of revenues.
§ 150-21
Refunds, revisions or credits.
§ 150-22
Remedies exclusive.
§ 150-23
Proceedings to recover tax.
§ 150-24
General powers of the County Administrator.
§ 150-25
Administration of oaths and compelling testimony.
§ 150-26
Reference to tax.
§ 150-27
Penalties and interest.
§ 150-28
Returns to be secret.
§ 150-29
Notices and limitations of time.
Article III
Business Tax Exemption
§ 150-30
Exempted percentage reduced to zero.
Article IV
Extending Tax Redemption Period for Delinquent Property Taxes
§ 150-31
Purpose.
§ 150-32
Definitions.
§ 150-33
Applicability.
§ 150-34
Effect.
§ 150-35
Effective date.
Article V
Alternate Veterans Tax Exemption
§ 150-36
Exemption granted.
Article VI
Tax Exemption for Disabled Persons with Limited Income
§ 150-37
Statutory authority.
§ 150-38
Partial exemption.
§ 150-39
Vesting of title.
§ 150-40
Application for exemption.
§ 150-41
False statements; penalties for offenses.
§ 150-42
Applicability.
Article VII
Exemption for Historic Properties
§ 150-43
Title.
§ 150-44
Legislative intent.
§ 150-45
Exemption granted.
§ 150-46
Amount of exemption.
§ 150-47
Conditions.
§ 150-48
Application for exemption.
§ 150-49
Grant of exemption.
Article VIII
Exemption for Living Quarters for Parents and Grandparents
§ 150-50
Exemption granted; amount.
§ 150-51
Conditions.
Article IX
Exemption for Historic Barns
§ 150-52
Exemption granted.
Article X
Exemption for Improvements to Property Made Pursuant to Americans With Disabilities Act of 1990
§ 150-53
Exemption granted.
Article XI
Real Estate Transfer Tax
§ 150-54
Tax imposed.
§ 150-55
Commencement date.
§ 150-56
Payment of tax; filing of return.
§ 150-57
Liability for tax.
§ 150-58
Exemptions.
§ 150-59
Credit against tax due on certain conveyances.
§ 150-60
Cooperative housing corporation transfers.
§ 150-61
Deposit and disposition of revenue.
§ 150-62
Apportionment.
§ 150-63
Violations; penalty for late payment; interest penalty.
Article XII
(Reserved)
§ 150-64
through § 150-65. (Reserved)
Article XIII
Exemption for LEED Certification
§ 150-66
Legislative intent.
§ 150-67
Exemption granted; amount.
Article XIV
Mohawk Valley and Niagara County Assessment Relief
§ 150-68
Legislative intent.
§ 150-69
Assessment reduction scale.
Article XV
Late Application Procedure for Senior Citizens Exemption
§ 150-70
Deadline for late applications.
Article XVI
Restricted Sale Price Exemption for Housing Trust Houses
§ 150-71
Exemption adopted.
§ 150-72
When effective; applicability.
Article XVII
Infrastructure Exemption
§ 150-73
Legislative intent.
§ 150-74
Effective date.
Article XVIII
Exemption for Capital Improvements to Residential Buildings
§ 150-75
Statutory authority.
§ 150-76
Exemption granted.
§ 150-77
Terms and conditions.
§ 150-78
Effective date.
Article XIX
Volunteer Firefighters and Volunteer Ambulance Workers Tax Exemption
§ 150-79
Statutory authority
§ 150-80
Exemption granted.
§ 150-81
Terms and conditions.
§ 150-82
Effective date.