[HISTORY: Adopted by the Board of Trustees
of the Village of Pelham 9-15-1992 by L.L. No. 3-1992. Amendments
noted where applicable.]
It is the intent of the Board of Trustees of
the Village of Pelham to implement § 1402, Subdivision 3,
of the Real Property Tax Law providing for the voluntary termination
of the village status as an assessing unit.
On and after the effective date of this chapter,
the Village of Pelham shall cease to be an assessing unit.
Taxes in the Village of Pelham shall be levied
on a copy of the applicable part of the assessment roll of the Town
of Pelham, with the taxable status date of such town controlling for
village purposes.
Any reference in this or any other chapter of
the Code of the Village of Pelham to the assessment roll of the Village
of Pelham shall mean the copy of the applicable part of the assessment
roll of the Town of Pelham filed with the Board of Trustees by the
Town Assessor.
Within five days of the effective date of this
chapter, the Board of Trustees of the Village of Pelham shall file
a copy of this chapter with the Clerk and Assessor of the Town of
Pelham and with the State Board of Equalization and Assessment.
The Village Building Inspector shall file with
the Town Assessor, prior to the last day of the month in which they
are issued, copies of all building permits, demolition permits and
certificates of occupancy to facilitate preparation of the annual
assessment roll.
[Added 2-2-1999 by L.L. No. 1-1999[1]]
The Village of Pelham hereby adopts the provisions
of § 1903 of the Real Property Tax Law of the State of New
York, relating to the homestead base proportion and non-homestead
base proportion, commonly known as the "homestead tax option."
This chapter shall take effect immediately upon
filing with the Secretary of State; provided, however, that this chapter
is subject to permissive referendum, and the Village Clerk shall forthwith
proceed to notice such fact and conduct such referendum if required
by petition.
[Added 6-11-2019 by L.L. No. 3-2019]
A.
Legislative
findings and purpose. Residential condominium units bear a significant
difference in property taxes compared to residential properties held
in conventional forms of property ownership. This difference is the
product of the method of assessment to be applied to condominium properties
under provisions of the New York Real Property Tax Law and the Real
Property Law. These same provisions provide that municipalities, upon
the enactment of local legislation, may assess any properties that
convert to condominium ownership as though they remain in a conventional
form of ownership. The purpose of this section is to ensure that residential
parcels converting to a condominium form of ownership do not obtain
more favorable assessment status, which, if permitted, would unfairly
increase the property tax burden to owners of property in a conventional
form of ownership.
B.
CONVERTED CONDOMINIUM
Definition.
As used in this section, the following terms shall have the meanings
indicated:
A dwelling unit held in condominium form of ownership that
has previously been on an assessment roll as a dwelling unit in other
than condominium form of ownership and has not been previously subject
to the provisions of § 581, Subdivision 1(a), of the Real
Property Tax Law or § 339-y, Subdivision 1(b), of the Real
Property Law.
C.
Assessment
of converted condominiums. Pursuant to § 581, Subdivision
1(c), of the Real Property Tax Law and § 339-y, Subdivision
1(f), of the Real Property Law, neither § 581, Subdivision
1(a), of the Real Property Tax Law nor § 339-y, Subdivision
1(b), of the Real Property Law shall apply to any converted condominium
in the Village.
