HomeMy WebLinkAboutLL-1997 #03Local Law Filing
NEW YORK STATE DEPARTMENT OF STATE
I62 WASHINGTON AVENUE, ALBANY, NY 12231
(Use this tom to file a local law with the Secretary of State.)
Text of law shoutd be given as amended. Do not include matter being eliminated and do not use
italics or underlining to indicate new matter.
;~t'x ~,~ $outhoid
Town ut ..........................................................................................
Local Law No. 3 of the year 19--9--7--
A ,ocal 'aw~-!~n~e~I~a~.t~i~°~n~t~°~-s~e~n~°-r~-~i~t~i~z~e~n~-E~x~e~!~ .......................................
Be it enacted by the Town Board of the
~ .e Southoid . /
Town ............................................................................................ as follows:
I. Chapter 85 (Taxation) of the Code of the Town of Southold is
hereby amended as follows:
1. Section 85-1 (Partial exemption for senior citizens) is amended
as follows:
A. Amount of exemption.
(1) Real property owned by one (1) or more persons, each
of whom is sixty-five (65) years of age or over, or real property
owned by husband and wife, one (1) of whom is sixty-five
(65) years of age or over, shall be exempt from town taxes to
the extent provided, subject to the following income limitations:
Income
Extent of Exemption
(percent)
Up to $18,499
$18,500'to $19,499
$19,500 to $20,499
$20,500 to $21,499
$21,500 to $22,399
5O%
45%
4O%
35%
3O%
(If additional space is needed, attach pages the sam,· size as this shect, and number each.)
$22,400 to $23,299
$23,300 to $24,199
$24,200 to $25,099
$25,100 to $25,999
$26,000 to $26,899
25%
20%
15%
10%
5%
II. This local law shall take effect upon filing with the Secretary of
State.
(Complete the certification in the paragraph that applies to the filing of this local law and
strike out that which Is not applicable.)
1. (Final adoption by local legislative body only.)
I hereby certify that the local taw annexed hereto, desLg, nated as local law No ........ x ........................... of 19 ......
oft&he (<l~ ~ ,.~y){Town)(g541~3~) of _._,=_$_?._~._t_h__o_[.d_.:: ..... h--; .................................... · was duly passed by the
.... J--°--w--n---~--°-a--r-9- ......................... on E_e.?._r__u._a_.r_y___.~ 19 -?-(, in accordance with the applicable provisions of law.
(Name of LegiMadve Body)
2. (Passage by local le~slative body with approval, no disapproval or repassage after disapproval
by the Elective Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local taw No .................................... of 19 ......
of the (County)(City)(Town)('v'fllage) of ................................................................. was duly passed by the
.............................................. on ................ 19 ---, and was (approved)(not approved)(repassed after
(Na~me of. Legislative Body)
disapproval) by the ................................................. and was deemed duly adopted on .................. 19 ....,
(Eltetiv¢ Chief ~.r~ive
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, desi~znated as local law No .................................... of 19 ......
of the (County)(City)(Town)(X.,5tlage) of ................................................................. was duly passed by the
................................................... on .................. 19 ...., and was (approved)(not approved)(repassed after
(Name of Legislative Bo~v)
disapproval) by the ................................................. on ................... 19 ..... Such local law was submit-ted
(EieCll,'¢ Chief ~xe~t~ve Ofij~cer*)
to the people by reason of a (mandatory)(.permissive) referendum, and received the affirmative vote of a majority of
the qualified electors voting thereon at the (general)(speciat)(annual) election held on .................. 19---- , in
accordance with the applicable provisions of law.
4. (Subject to permissive referendum and f'mal adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the local taw annexed hereto, designated as local law No .................................... of 19 ......
of the (County)(City)(Town)(Vitlage) of ................................................................. was duly passed by the
................................................... on .................. 19 .... , and was (approved)(not approved)(repassed after
(,Varec of LegiMative Bad5.)
disapproval) by the .................................................. on .................. 19 .... Such local taw was subject to
permissive referendum and no valid petition requesting such referendum was filed as of .................. 19---- , in
accordance with the applicable provisions of law.
* Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county-
wide basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or village, or
the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances.
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local taw No .................................... of 19
of the City of ............................................. having been submitted to referendum pursuant to the provisions of
section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the
qualified electors of such city voting thereon at the (speciat)(general) election held on ................... 19 .... ,
became operative.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local Iaw annexed~hereto, designated as local law No
of the County of .................................................... State of New York, having been submitted to the electors
at the General Election of November ......................19 .... , pursuant to subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cit-
ies of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit
voting at said general election, became operative. '
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I Mrther certify that I have compared the preceding local law with the original on file in this office and that the same
is a correct transcript therefrom and of the whole of such original local taw, and was finally adopted in the manner in-
dicated in paragraph ..... 2 ..... , above.
cler~ of ~e (due le~is~,,e ~od~C~,. ro,~ oF Vah~e
o.r officer designated by local legislative body
Judith T. Terry, Town 'Clerk
Date: February 5, 1997
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
coLa, try oF SUFFOLK
I, the undersigned, hereby certify that the foregoing lo~al law'contains the correct text and that all proper proceedings
have been had or taken for the enactment of the local law annexed heretor-'----_ .
Signature ~
Laury L.Dowd, Town Attorney
C~i~x of Southold
Town
February 5,
Date:
1997
(3)
ALEXANDEr F. TREADWELL
SeCrETary of STATE
STatE Of New YORK
DEPArTMeNT Of STATE
ALBANY. NY 12231-0001
February 18, 1997
JUDITH T. TERRY
TOWN HALL
53095 MAIN ROAD
SOUTHOLD, NY 11971
RE: Town of Southold, Local Law 3, 1997, filed 02/10/97
The above referenced material was received and filed by this office as
indicated'. AdditiOnal local law £iiing forms will be forwarded iupon
request.
Sincerely,
Janice G. Durfee
Principal File Clerk
Bureau of State Records
(518) 474-2755
JGD:ml
~'~ printed on recycled paper
PUBLIC HEARING
SOUTHOLD TOWN BOARD
FEBRUARY L~, 1997
8:00 P.M.
ON A PROPOSED "LOCAL LAW IN RELATION TO SENIOR CITIZEN
EXEMPTIONS".
Present: Supervisor Jean W. Cochran
Councilwoman Alice J. Hussie
Councilman Joseph L. Townsend, Jr.
Councilwoman Ruth D. Oliva
Justice Louisa P. Evans
Councilman William D. Moore
Town Clerk Judith T. Terry
Town Attorney Laury L. Dowd
SUPERVISOR COCHRAN: The proposed change will be read
Councilwoman Hussie.
by
(2OUNCILWOMAN HUSSIE: "Public Notice is hereby given that there has
been presented to the Town Board of the Town of Southoid, Suffolk
County, New York, on the 21st day of January, 1997,, a Local Law
entitled. "A Local Law in Relation to Senior Citizen Exemptions".
Notice is further given that the Town Board of the Town of Southold will
hold a public hearing on the aforesaid Local Law at the Southoid Town
Hail. 53095 Main Road. Southold, New York. on the ~th day of
February. 1997. at 8:00 P.M.. at which time all interested persons will
be heard. This proposed "Local Law in Relation to Senior Citizen
Exemptions" reads as follows:
BE IT ENACTED.by the Town Board of the Town of Southold as follows:
I. Chapter 85 (Taxation) of the Code of the Town of Southold is
hereby amended as follows:
1. Section 85-1 (Partial exemption for senior citizens) is
amended as follows:
A. Amount of exemption.
(1) Real property owned by one (1) or more persons, each
of whom is sixty-five (65) years of age or over, or real property
owned by husband and wife, one (1) of whom is sixty-five
(65) years of age or over, shall be exempt from town taxes to
the extent provided, subject to the following income limitations:
pg 2 - PH
Income
.Up to $18,499
.$.18,500 to $19,499
.$19,500 to $20,499=
,$20,500 to $21,499
..$21,500 to $22,399
$22,400 to $23,299
¢23,300 to $24,199
_$24,200 to $25,099
.$25,100 to $25,999
.,$26,000 to $26,899
Extent of Exemption
(percent)
5'O%
45%
4O%
35%
3O%
25%
2O%
15%
10%
5%
· ~ 7 ~nn to $18,49-9
$4c~ cnn to $40,490
$!° ~nn t" eon
· o~ ~nn ,. $22 299
qoo ~nn t~ $2q, !99
$24, ! O0 to $24,990
5O%
45%
40% ~
35%
3O%
25%
2O%
15%
10%
5%
il. This Local Law shall take effect upon filing with the Secretary of
/ State.
Underline represents additions
Strikethrough represents deletions
Copies of this Local Law are available in the Office of the Town Clerk to -
any interested persons during business hours.
Dated: January 21, 1997. Judith T. Terry, Southold Town Clerk." I
have an affidavit that this has been published in The Traveler-Watchman,
and also has been posted on the Town Clerk's Bulletin Board. There is
correspondence that will be subsequently included in the record.
SUPERVISOR COCHRAN: We had a busy day. We started at nine this
morning, and quit at five. We added at least twenty-five or thirty
resolutions today, so we had a busy day. There is a piece of
correspondence in relation to the hearing that will be entered into the
record. Is there anyone in the audience that would like to speak in
relation to the Senior Exemption?
PAUL LEARY: I'll try to be as brief as possible. Paul Leary in
Cutchogue. I doubt if anyone sitting up there is going to apply for their
senior exemption, because according to the paperwork you have to be 65
or over. In anticipation of being 65 i wrote the Board of Assessors, and
asked him basically, what line he looks at on the 10L~0 to see whether or
not I qualify. What I got back from the Assessors says, to paraphrase
that, I said, you look at 931 just net income, and see whether or not I
qualify. He says, there is no allowance, or adjustments, or deductions.
pg 3 - PH
In the RP467 paragraph 9 Section 3 it says, income includes net
earnings from business or professions. Now, what does net earnings mean
if the Assessor says, there is not allowances, or adjustment, or
deductions? I don't know whether I qualify for senior exemptions based
on this letter. If I follow this I might be. I have written Steve
Harrison, who is Counsel for Real Property in Albany, and I expect him
to answer it. I come to you, and say, do I qualify, or don't I qualify,
or what line does the Assessor look at on my tax return to see whether I
qualify for the senior citizens' exemption? It's a very simple question.
SUPERVISOR COCHRAN:
my head.
Can anyone answer that? I can't off the top of
JUSTICE EVANS: I can take a guess.
SUPERVISOR COCHRAN: I would rather not have guesses.
PAUL LEARY: I just paid my first half, alright? Four thousand some
odd dollars, I'll pay the second half down the line, another four thousand
dollars, now, what is the line that the Assessor looks at on tax returns
to see whether or not I'm qualified?
SUPERVISOR COCHRAN: None of us being elected Assessors can give
you the answer right this moment.
PAUL LEARY: But the Town Clerk is here.
TOWN CLERK TERRY: I don't work for the Assessors.
SUPERVISOR COCHRAN: She is not an Assessor either.
TOWN CLERK TERRY:
Board.
It was published by me on behalf of the Town
PAUL LEARY: The Law says, the Town Clerk would know that.
anyway, that's my question.
So,
SUPERVISOR COCHRAN: It's the responsibility of the elected AssessOrs,
but we certainly will get you an answer. Would you call my office
tomorrow morning, and give Ruthanne Woodhull your name and phone
number? We don't like to do it on the television. We certainly will find
you the answer, unless anyone else here can answer it, but I certainly
can't. Is there anyone else, that would like to address the Board? Mr.
Siegmann?
pg ~t - PH
ED SIEGMANN: I think I would be remiss if I didn't make a short
statement on behalf of the Suffolk County East End Senior Citizen
COuncil. I took to heart what you told me the day you were down at our
meeting, and said, I wouldn't have to come down, and make any requests
for this, and I didn't, but I want to thank the Board for making this
change, because I think every little bit helps in this direction to keep
some of the people here, that would otherwise from time to time have to
leave. Thank you.
SUPERVISOR COCHRAN: Thank you, Mr. Siegmann.
else who would like to address the Board? Mr. Dinizio?
Is there anyone
JIM DINIZIO: I'm Jim Dinizio, Jr., Greenport. I am on the Zoning
Board of Appeals. Fifty percent tax deduction for $18,000 seems., the
gentlemen just said he paid SL[,000 for the year.
SUPERVISOR COCHRAN: A half a year.
JIM DINIZIO: It seems to me that a person that makes $18,000 can't
possibly make that. I just don't understand how it couldn't be..how you
can make the Iow end, and make the high end not as high. I see you go
up to $25,000?
COUNCILWOMAN OLIVA: You only get 5% off then.
SUPERVISOR COCHRAN: Aren't these set by the State? These figures
are set BY the State, Jim, and then we, as a Board, and a municipality,
have the ability to either accept it, or not, take any action on it at
all. This is all done by the State.
JUSTICE EVANS: This is only on the Town tax portion.
County taxes do their own. Does the school taxi?
I think the
SUPERVISOR COCHRAN: They all do it separate.
JAMES DINIZIO, JR.: I just think that $18,000, compared to $4,000
like the gentleman says, seems like it's not a lot.
SUPERVISOR COCHRAN: Is there anyone else who would like to address
the Board in relation to this hearing on Senior Tax Exemption?
COUNCILWOMAN HUSSIE: I have this communication to read into the
record, written to the Southold Town Board. Subject, a Local Law in
Relation to Senior Exemption. Ladies and Gentlemen, less than a year
ago I wrote you concerning the Local Law in Relation to Senior Citizen
Tax Exemptions. In my May 28, 1996 correspondence I indicated that I
had no objection to granting partial tax exemptions to senior citizens,
but requested that the exemption be extended to disabled people and
other needy groups. My impression at the time was that you would
pg 5 - PH
investigate tax exemptions for disabled people and other needy groups. I
am not aware of any deliberation on the Town Board's part concerning
this matter. I must protest the granting of tax exemptions to one
deserving group, senior citizens, when no consideration is given to tax
exemptions for other groups, such as disabled persons, who may be in
need and are equally deserving. Very truly yours, David S. Corwin,
Greenport.
SUPERVISOR COCHRAN: Thank you. Anyone else have a comment?
TOWN ATTORNEY DOWD: I see the gentleman that raised the question
has gone, but in reviewing our law in terms of what this income means, I
really can't tell you where this would fall on the tax return. I don't
know it that well, but we do define in the law. I'll just read it for you
briefly. Such income shall include Social Security, and retirement
benefits, interest, dividends, total being from the sale and exchange of a
capital asset, which may be offset by a loss from the sale or exchange of
a capital asset in the same income tax year, new rental income, salary, or
earnings, and the net income from self-employment, but not including a
return of capital gifts, or inheritances. Then they go on to say, that in
computing net rental income, and income from self-employment, their
depreciation deduction shall be allowed for the exhaustion wear and tear
of real and personal property held for the production of income. I'm
sure that mirrors the the U.S. Federal Tax Return, but there is some
guidance form. I'll show him that tomorrow.
SUPERVISOR COCHRAN: Okay, when he comes in I'll have you and one
of the Assessors sit, and clarify it for the gentleman. Thank you,
Laury. Is there anyone else who would like to address the Board? (No
response.) That's it. The hearing is closed.
Southold Town Clerk
~LEGALNOTICE }'.
, ~;24,200to$25;1~c~9
~ .: : ' ~ "$25,1'00 t0525;999' :10%
$26,000 to $26~899'
PUBLIC NOTICE IS
HE.By GIgEN that there:has 50%
been'Presented ,o the Town
45%
B°ard ~:fthe Town of Southold, 40%
35%
30%
25%
20%
15%
CLERK
_._ · ~ ~ X-1/30/97(83)
of ~
as
is
COUNTY OF SUFFOLK
STATE OF NEW YORK ss:
Patricia C. Lollot, being duly sworn, says that
she is the Production Coordinator, of the TRAV-
ELER WATCHMAN, a public newspaper printed
at Southold, in Suffolk County; and that the
rice of which the annexed is a printed copy,
has been published in said Traveler Watchman
once each week for
/
.......... / ...weeks
day~ ........... ~ ........... ~.~...
Sworn to(,b~fore me this ....... ~ ............. day of
Notary Public
~RI~ & ,~I-INEI, DI~
NOTARY PUBUC, State of New York
No. 4806846
Qualified in Suffolk '~l 1~8