Town of Brookhaven, NY
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2023-09-18
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The Code
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Chapter 65 Taxation
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Article VII Exemption of Capital Improvements to Residential Buildings
- The Code
- Ch 1 General Provisions
- Ch 2 Access to Public Records
- Ch 3 Alcoholic Beverages
- Ch 4 Amusements
- Ch 5 Appearance Tickets
- Ch 6 Traffic Violations Bureau
- Ch 7 Bidding Preferences
- Ch 7A Business Practices
- Ch 7B Green Procurement
- Ch 7C Energy Initiative
- Ch 8 Bay and Harbor Bottoms
- Ch 9 Beaches
- Ch 10 Parks and Recreation Areas
- Ch 10A Feeding of Waterfowl and Pigeons
- Ch 11 Bingo
- Ch 13 Boat Control
- Ch 14 Houseboats
- Ch 15 Joseph Macchia Environmental Preservation Capital Reserve Fund
- Ch 15A Brookhaven Wildlife Experience Capital Reserve Fund
- Ch 15B Brookhaven Active Parkland Capital Reserve Fund
- Ch 16 Building Construction Administration
- Ch 16A Electrical Code
- Ch 17 (Reserved)
- Ch 18 Capital Budget System
- Ch 18A Clerk
- Ch 18B Operating Budget
- Ch 19 Commercial and Business Activities
- Ch 20 Departments and Bureaus
- Ch 21 Sewer Use
- Ch 21A Discrimination
- Ch 22 Docks
- Ch 23 Dog Control and Animal Welfare
- Ch 24 Dumps and Disposal Areas
- Ch 25 Economic Development Zone
- Ch 26 Business Development Districts
- Ch 27 Procedures for Ballot Propositions Proposing Ward Districts and Reapportionment Thereof
- Ch 28 Code of Ethics and Disclosure
- Ch 29A Fire District
- Ch 30 Fire Prevention
- Ch 31 (Reserved)
- Ch 32 Community Choice Aggregation Energy Program
- Ch 34 Games of Chance
- Ch 34A Games and Amusement Devices
- Ch 36 Peddlers
- Ch 37 All-Terrain Vehicles
- Ch 38 Highways
- Ch 41 Deposits on Construction of New Homes
- Ch 42 Junk Dealers
- Ch 43 Drop-Off Bins
- Ch 44 Laundry and Dry-Cleaning Businesses
- Ch 45 Sanitation
- Ch 46 Recycling
- Ch 47 Petroleum Substances, Disposition of
- Ch 48 Graffiti and Defacement of Property
- Ch 49 Property Maintenance
- Ch 49A Public Hearings
- Ch 49B Nuisance Abatement
- Ch 50 Noise Control
- Ch 51 Refrigerators; Wells; Cisterns
- Ch 54 Licensing
- Ch 55 Child Protection Act
- Ch 57 Shellfish
- Ch 64 Employee Servicemember Benefits and Compensation Protection Act
- Ch 65 Taxation
- Ch 65 Art VII Exemption of Capital Improvements to Residential Buildings
- § 65-25 Adoption of statutory provisions.
- § 65-26 Exemption granted.
- Ch 66 Towing Businesses
- Ch 67 Taxicabs
- Ch 68 Outdoor Furnaces
- Ch 71 Trespassing
- Ch 72 Trees and Debris, Disposition of
- Ch 73 Unsafe Buildings and Excavated Lands
- Ch 74 Brookhaven Port Jefferson Harbor Complex Waterway
- Ch 75 Vegetation on Beach Areas
- Ch 76 Coastal Erosion Hazard Areas
- Ch 77 Nature Preserves
- Ch 78 Water Resources
- Ch 78A Nitrogen Protection Zone
- Ch 79 Water
- Ch 83 Wooden Public Walks
- Ch 84 Notice of Defective or Dangerous Conditions
- Ch 90 Certificate of Registration Requirements for Expeditors
- Disposition List
- Ch DL Disposition List
- Land Use Legislation
- Ch 29 Fees
- Ch 33 Flood Damage Prevention
- Ch 35 Grading
- Ch 52 Mining and/or Land Reclamation
- Ch 53 Sand and Gravel Pits; Excavation; Removal of Topsoil
- Ch 57A Signs
- Ch 61 Subdividers; Posting of Information
- Ch 70 Tree Preservation
- Ch 80 Critical Environmental Areas; Seqra Implementation
- Ch 81 Wetlands and Waterways
- Ch 82 Neighborhood Preservation
- Ch 85 Zoning
- Ch 86 Stormwater Management and Erosion Control
- Ch 86A Prohibition of Illicit Discharges and Connections to the Town of Brookhaven Municipal Separate Storm Sewer System
- Ch 87 Vacant Building Registration
- Ch 88 Blighted Property Restoration
- Ch 89 (Reserved)
- Appendix
- Ch SR Subdivision Regulations
[Added 1-19-1999 by L.L. No. 1-1999,
effective 1-22-1999[1]]
[1]
Editor's Note: Section 3 of L.L. No. 1-1999
provided that this local law would apply to reconstructions, alterations
or improvements commenced subsequent to the effective date of this
local law.
The provisions of § 421-f of the Real
Property Tax Law of the State of New York, as amended by Chapter 704
of the Laws of 1993 of the State of New York, are hereby adopted by
the Town of Brookhaven.
A.
Residential buildings reconstructed, altered or improved
shall be exempt from taxation and special ad valorem levies for a
period of one year to the extent of 100% of the increase in assessed
value thereof attributable to such reconstruction, alterations or
improvements and an additional period of seven years as follows:
(1)
The extent of such exemption shall be decreased by
12 1/2% of the exemption base during such additional periods.
The exemption base shall be the increase in assessed value as determined
in the initial year of the term of the exemption except as provided
in § 421-f(2)(a)(ii) of the Real Property Tax Law.
(2)
Such exemption shall be limited to eighty thousand
dollars in increased market value of the property attributable to
such reconstruction, alteration or improvement.
B.
No such exemption shall be granted for reconstruction,
alterations or improvements unless:
(1)
Such reconstruction, alteration or improvement was
commenced subsequent to the effective date of this article; and
(2)
The value of such reconstruction, alteration or improvement
exceeds $3,000; and
(3)
The greater portion, as so determined by square footage,
of the building reconstructed, altered or improved is at least five
years old.
C.
For purposes of this article, a “residential
building” shall mean any building or structure designed and
occupied exclusively for residential purposes by not more than two
families.
D.
In the event that a building granted an exemption
pursuant to this section ceases to by used primarily for residential
purposes or title thereto is transferred to other than the heirs or
distributees of the owner, the exemption granted pursuant to this
article shall cease.
