HomeMy WebLinkAboutLL #12 2022 t l
NEW YORK STATE DEPARTME,Nr OF STATE
k.� a Division of Corporations,State Records and Uniform Commercial Code
One Commerce Plaza,99 Washington Avenue
Albany,NY 1223 1-0001
Local Law Filing
(Use this form to file a local law with the Secretary of State.)
Text of law should be given as amended.Do not include matter being eliminated
and do not-use italics or underlining to indicate new matter.
FILED
❑ County STATER ORDS
° city NOV 18 2022
Q Town of SOUTHOLD
Q Village
DEPARTMEN T OE STATI^
Local Law No. 12 of the year 2022 .
A Local Law entitled, A Local Law in relation to Amendments to Chapter 245, entitled Partial Exemption for
Senior Citizens
Be it enacted the Town Board of the:
0 County
❑ City
R1 Town of SOUTHOLD
❑ Village
Z. Purpose.It has been determined by the Town Board that there is a continuing need to
increase the income limits for senior citizen exemptions considering the current pace of inflation.
This Amendment adjusts the tax exemption to meet the full extent of the amended New York
State Law.
II. §245-1 Partial exemption for senior citizens.
A. Amount of exemption,
(1) Real property owned by one or more persons, each of whom is 65 years of age or over, or real
property owned by husband and wife, one of whom is 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
$0.00 to $50,000 50%
$50,001 to$51,000 45%
$51,000 to $52,000 40%
$52,001 to $53,000 35%
$53,001 to $53,900 30%
' $53.901 to $54,800 25%
$54,801 to $55,700 20%
$55,701 to $56,600 15%
$56,601 to $57,500 10%
$57,501 to $58,400 5%
(if additional space is needed,attach pages the same size as this sheet,and number each.)
DOS-239-f-L(Rev.04/14)
1
(2) Such exemption shall be computed after all other partial exemptions allowed by law have been
subtracted from the total amount assessed.
Chapter 245-2 Conditions
No exemption shall be granted:
A. If the income of the owner or the combined income of the owners of the property for the income tax year
immediately preceding the date of making application for exemption exceeds the sum of$58,400 as
provided by local law pursuant to this section. Where the taxable status date is on or before April
fourteenth, income tax year shall mean the twelve-month period for which the owner or owners filed a
federal personal income tax return for the year before the income tax year immediately preceding the
date of application and where the taxable status date is on or after April fifteenth, income tax year shall
mean the twelve month period for which the owner or owners filed a federal personal income tax return
for the income year immediately preceding the date of the application. Where title is vested in either the
husband or the wife,their combined income may not exceed such sum. Such income shall include social
security and retirement benefits; interest; dividends; total gain from the sale or 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;net rental income; salary or earnings; and the net income from self-employment,but not including
a return of capital, gifts or inheritances. In computing net rental income and net income from self-
employment,no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or
personal property held for the production of income.
III. SEVERABILITY
If any clause, sentence,paragraph, section,or part of this Local Law shall be adjudged by any court of
competent jurisdiction to be invalid,the judgment shall not affect the validity of this law as a whole-or any part
thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall apply to the assessment rolls prepared on the basic of taxable status dates occurring on or
after January 1,2023. This Local Law shall take effect immediately upon filing with the Secretary of State as
provided by law.
2
(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 law annexed hereto, designated as local law No. 12 of 20 22 . of the
(Town) of SOUTHOLD was duly passed by the
TOWN BOARD on November 15 ,2022 in accordance with the applicable provisions of law.
2. (Passage by local legislative body with approval,no disapproval or re-passage after disapproval by the Elective
Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the(County)(City)(Town)(Village)of was duly passed by the
on 20 ,and was(approved)(not approved)(re-passed after
disapproval)by the and was deemed duly adopted on 20 ,
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the (County)(City)(Town)(Village) of was duly passed by the
on 20______,and was (approved)(not approved)(repassed after
disapproval)by the on 20 . Such local law was submitted
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)(special)(annual) election held on 20 , in
accordance with the applicable provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the
(County)(City)(TownxVillage) of was duly passed by the
on 20 , and was (approved)(not approved) (repassed after
disapproval) by the on 20 Such local law was subject to
permissive referendum and no valid petition requesting such referendum was filed as of 20 , 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.
DOS-239-f-I(Rev.04/14)
3
5.'(C
ity local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
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(special)(general)election held on 20 ,
became operative.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No of 20
of the County of State of New York, having been submitted to the electors
at the General Election of November 20 , 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 cities 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 further 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 there from and of the whole of such original local law, and was finally adopted in the manner indicated
in paragraph 1 , above.
Clerk of the County legislative body, City,Town or
(Seal) ' Village Clerk or officer designated by local legislative body
Denis Noncarrow,Town Clerk
Date: November 18.2022
DOS-239-f-I(Rev.04/14)
4
Q�o$uFFoc,��o
DENIS NONCARROW �Q G.y Town Hall,53095 Main Road
TOWN CLERK P.O.Box 1179
CO2 g Southold,New York 11971
REGISTRAR,OF VITAL STATISTICS 0 ® Fax(631)765-6145
MARRIAGE OFFICER 4 aQ� Telephone(631)765-1800
RECORDS MANAGEMENT OFFICER 1 'j► www.souiholdtownny.gov
FREEDOM OF INFORMATION OFFICER
OFFICE OF THE TOWN CLERK
TOWN OF SOUTHOLD
November 18, 2022
Priority Mail Express
RE: Local Law No. 11, 12, and 13 of 2022
Town of Southold, Suffolk County
New York State Department of State
State Records&Law Bureau
One Commerce Plaza
99 Washington Avenue
Albany,NY 12231
Dear Sir/Madam:
In accordance with provisions of Section 27 of the Municipal Home Rule Law, I
am enclosing herewith certified copies of Local Law No. 11, 12 and 13 of 2022 of the
Town of Southold, suitable for filing in your office.
I would appreciate if you would send me a receipt indicating the filing of the
enclosures in your office. Thank you.
Very truly yours,
Lynda M Rudder
Deputy Town Clerk
Enclosures
cc: Town Attorney
NEW YORK STATE DEPARTMENT OF STATE
Division of Corporations,State Records and Uniform Commercial Code
One Commerce Plaza,99 Washington Avenue
Albany,NY 12231-0001
Local Law Filing
(Use this form to file a local law with the Secretary of State.)
Text of law should be given as amended. Do not include matter being eliminated
and do not use italics or underlining to indicate new matter.
❑ County
❑ City
Q Town of SOUTHOLD
❑ Village
Local Law No. 12 of the year 2022 .
A Local Law entitled, A Local Law in relation to Amendments to Chapter 245, entitled Partial Exemption for
Senior Citizens
Be it enacted the Town Board of the:
❑ County
❑ City
Q Town of SOUTHOLD
❑ Village
I. Purpose. It has been determined by the Town Board that there is a continuing need to
increase the income limits for senior citizen exemptions considering the current pace of inflation.
This Amendment adjusts the tax exemption to meet the full extent of the amended New York
State Law.
II. § 245-1 Partial exemption for-senior citizens.
A. Amount of exemption.
(1) Real property owned by one or more persons, each of whom is 65 years of age or over, or real
property owned by husband and wife, one of whom is 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
$0.00 to $50,000 50%
$50,001 to $51,000 45%
$51,000 to $52,000 40%
$52,001 to $53,000 35%
$53,001 to $53,900 30%
$53.901 to $54,800 25%
$54,801 to $55,700 20%
$55,701 to $56,600 15%
$56,601 to $57,500 10%
$57;501 to $58,400 5%
(If additional space is needed,attach pages the same size as this sheet,and number each.)
DOS-239-f-1(Rev.04/14)
1
.:J
(2) Such exemption shall be computed after all other partial exemptions allowed by law have been
subtracted from the total amount assessed.
—Chapter-245m-2-Conditions
No exemption shall be granted:
A. If the income,of the owner or the combined income of the owners of the property for the income tax year
immediately preceding the date of making application for exemption exceeds the sum of$58,400 as
provided by local law pursuant to this section. Where the taxable status date is on or before April
fourteenth, income tax year shall mean the twelve-month period for which the owner or owners filed a
federal personal income tax return for the year before the income tax year immediately preceding the
date of application and where the taxable status date is on or after April fifteenth, income tax year shall
mean the twelve month period for which the owner or owners filed a federal personal income tax return
for the income year immediately preceding the date of the application. Where title is vested in either the
husband or the wife,.their combined income may not exceed such sum. Such income shall include social
security and retirement benefits; interest; dividends; total gain from the sale or 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; net rental income; salary or earnings; and the net income from self-employment, but not including
a return of capital, gifts or inheritances. In computing net rental income and net income from self-
employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or
personal property held for the production of income.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of
competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part
thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall apply to the assessment rolls prepared on the basic of taxable status dates occurring on or
after January 1, 2023. This Local Law shall take effect immediately upon filing with the Secretary of State as
provided by law.
2
(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 law annexed hereto, designated as local law No. 12 of 20 22 . of the
(Town)(V44etp)of SOUTHOLD was duly passed by the
TOWN BOARD on November 15 20 22 , in accordance with the applicable provisions of law.
2. (Passage by local legislative body with approval,no disapproval or re-passage after disapproval by the Elective
Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the(County)(City)(Town)(Village)of was duly passed by the
on 20 , and was(approved)(not approved)(re-passed after
disapproval)by the and was deemed duly adopted on 20 ,
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the (County)(City)(Town)(Village) of was duly passed by the
on 20 , and was(approved)(not approved)(repassed after
disapproval)by the on 20 . Such local law was submitted
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)(special)(annual) election held on 20 , in
accordance with the applicable_provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the
(County)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved) (repassed after
disapproval) by the on 20 Such local law was subject to
permissive referendum and no valid petition requesting such referendum was filed as of 20 , 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.
DOS-239-f-I(Rev.04(14)
3
. j.
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
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(special)(general)election held on 20 ,
became operative.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No of 20
of the County of State of New York, having been submitted to the electors
at the General Election of November 20 , 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 cities 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 further 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 there from and of the whole of such original local law, and was finally adopted in the manner indicated
in paragraph 1 , above.
Clerk of the ounty Tegisfative body, City,Town or
(Seal) Village Clerk or officer designated by local legislative body
Denis Noncarrow,Town Clerk
Date: November 18.2022
DOS-239-f-1(Rev.04/14)
4
Southold Town Board- Letter Board Meeting of November 15, 2022
��aoFFo� RESOLUTION 2022-930 Item# 5.33
ADOPTED DOC ID: 18579
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2022-930 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
NOVEMBER 15,2022:
WHEREAS,there has been presented to the Town Board of the Town of Southold, Suffolk
County, New York, on the 4th day of October, 2022, a Local Law entitled "A Local Law in
relation to Amendments to Chanter 245, entitled Partial Exemption for Senior Citizens"
and
WHEREAS the Town Board of the Town of Southold held a public hearing on the aforesaid
Local Law at which time all interested persons were given an opportunity to be heard, and
THEREFOR BE IT
RESOLVED that the Town Board of the Town of Southold hereby ENACTS the proposed Local
Law entitled, "A Local Law in relation to Amendments to Chapter 245, entitled Partial
Exemption for Senior Citizens", which reads as follows:
LOCAL LAW NOAa 2022
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245, entitled
Partial Exemption for Senior Citizens". -
BE IT ENACTED by the Town Board of the Town of Southold as follows:
1. Purpose. It has been determined by the Town Board that there is a continuing need to
increase the income limits for senior citizen exemptions considering the.current pace of inflation.
This Amendment adjusts the tax exemption to meet the full extent of the amended New York
State Law.
II. § 245-1 Partial exemption for senior citizens.
A. Amount of exemption.
(1) Real property owned by one or more persons, each of whom is 65 years of age or over, or
real property owned by husband and wife, one of whom is 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
2007 2098 hi.,,,:+
Up to $25,999 �ti70
$26,900 to $26,999 4
Generated November 16, 2022 Page 53
Southold Town Board - Letter Board Meeting of November 15, 2022
$27,000 to $27,999 40-0/6
$28,000 t„ $28,999
$29,000 to 41-1 30-OA
a-o ann
@7n nnn to $30,799
$31,700 te $3 2,599
$32,600 to $33,499
$33,500 to $34,399
2008 2009 Limit
Up to $26,99-9
$27,000 to $27,999 4-5-OA
$28,000•10 $28,999 4"
$29,000+„ $29,999
$30,000 te $30,899 �e
$30,900 to $31,799
$31,800 to $32,699
$32,700 to $33,599
$34,500 to $35,399
7009 gni n Limit
$28,000 to $28,999 4-:5-OA
$29,000 to $29,999 4"
$31,000 to $31,899
$31,900•1„ $32,799
$32,800 to $33,699
$33,700 to $34,599
$34,600 •1„ $35,499
$35,500 to $36,399
gni n gni i r n+A
Up •1„ $28,99-9
$29nnn.t„ $29,999 4-5-OA
$30,000 to $30,999 4"
$3 1,000 to $3 1,999 3-5-OA
$32,000 to $32,899
$32,900 to $33,799 z-5-OA
$33,800 to $34,699 2"0
$34,700 to $35,599
$35,600 to $36,499 4"
$36,500 +„ $37,399
Income Extent of Exemption
Generated November 16, 2022 Page 54
Southold Town Board - Letter Board Meeting of November 15, 2022
$0.00 to $50,000 50%
$50,001 to $51,000 45%
$51,000 to $52,000 40%
$52,001 to $53,000 35%
$53,001 to $53,900 30%
$53.901 to $54,800 25%
$54,801 to $55,700 20%
$55,701 to $56,600 15%
$56,601 to $57,500 10%
$57,501 to $58,400 5%
(2) Such exemption shall be computed after all other partial exemptions allowed by law have
been subtracted from the total amount assessed.
Chapter 245-2 Conditions
No exemption shall be granted:
A. If the income of the owner or the combined income of the owners of the property for the
income tax year immediately preceding the date of making application for exemption exceeds
the sum of$58,400 as provided by local law pursuant tothis section. $2^,3(99 off ••
etive T1•, ',
2n�35,� �'a T,,1., 1, 2007, Q36,,399 effeefive 7H1�i p $37,399 e eefi 'e jury
, meanthe twelve irivircrperiod zfor=dvraerrcrte e-acl=crvr-owners
filed al t filed, ea4endar-yean Where the taxable
v K tJva LrvlaLL atav Vaaav LUA 1VU111 or-, 11 11V 1VLU1li , t
status date is on or before April fourteenth, income tax year shall mean the twelve-month period
for which the owner or owners filed a federal personal income tax return for the year before the
income tax year immediately preceding the date of application and where the taxable status date
is on or after April fifteenth, income tax year shall mean the twelve month period for which the
owner or owners filed a federal personal income tax return for the income year immediately
preceding the date of the application. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the sale or 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; net rental income; salary or earnings; and the net income from self-employment, but not
including a return of capital, gifts or inheritances. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall apply to the assessment rolls prepared on the basic of taxable status dates
occurring on or after January 1, 2023. This Local Law shall take effect immediately upon filing
with the Secretary of State as provided by law.
Generated November 16, 2022 Page 55
Southold Town Board - Letter Board Meeting of November 15, 2022
�L ��L.� I
Denis Noncarrow
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Greg Doroski, Councilman
SECONDER:Louisa P. Evans, Justice
AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell
Generated November 16, 2022 Page 56
y
i
88ce8fec-413f-4d70-9470-efd93da8000f lynda.rudder@town.southoId.ny.us i
AFFIDAVIT OF PUBLICATION
The Suffolk Times
I
State of New York,
County of,Suffolk,
i
The undersigned is the authorized designee of The Suffolk Times,a Weekly Newspaper published in
Suffolk County,New York. I certify that the public notice,a printed copy of which is attached hereto,
was printed and published in this newspaper on the following dates:
November 03;2022
This newspaper has been designated by the County Clerk of Suffolk County,as a newspaper of record in
this county,and as such, is eligible to publish such notices.
C
Signature
Eliot T. Putnam
Printed Name
Subscribed and sworn to before me,
This 09 day of November 2022
aanq '
Notary Signa ure
MANY BETH ALESCIO WALLING
NOTARY PUBLIC,STATE OF NEW YORK
Registration No. 01AL5056219
Qualified in Saratoga County
My Commission Expires March 04,2026
Notary Public Stamp
i
SOUTHOLD TOWN CLERK 1
I
I
88ce8fec-413f-4d70-9470-efd93da8000f lynda.rudder@town.southold.ny.us
AFFIDAVIT OF PUBLICATION
The Suffolk Times i
r
LEGAL NOTICE
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN,there
has been presented to the Town
Board of the Town of Southold,
Suffolk County, New York,on the
4th day of October,2022, a Local
Law entitled "A Local Law in
relation to Amendments to
Chapter 245,entitled Partial
Exemption for Senior Citizens"
and
NOTICE IS HEREBY FURTHER
GIVEN that the Town Board of the
Town of Southold will hold a public
hearing on the aforesaid Local Law
at Southold Town Hall,53095 Main
Road,Southold, New York,on the
15th day of November, 2022 at
4:32 p.m. at which time all
interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled,
"A Local Law in relation to
Amendments to Chapter 245,
entitled Partial Exemption for
Senior Citizens" Reads as
follows:
LOCAL LAW NO. 2022
A Local Law entitled, "A Local
Law in relation to Amendments to
Chapter 245, entitled Partial
Exemption for Senior Citizens".
BE IT ENACTED by the Town
Board of the Town of Southold as
follows:
I. Purpose. It has been
determined by the Town Board
that there is a continuing need to j
increase the income limits for
I
SOUTHOLD TOWN CLERK 2 I
I
88ce8fec-413f-4d70-9470-efd93da8000f lynda.rudder@town.southold.ny.us
AFFIDAVIT OF PUBLICATION
The Suffolk Times
I
senior citizen exemptions
considering the current pace of
inflation. This Amendment
adjusts the tax exemption to meet
the full extent of the amended
New York State Law.
A complete copy of the proposed
Local Law is available on the
town website,southoldtownny.gov
or by contacting the Town Clerk's
office 631/765-1800.
Dated:October 4,2022
BY ORDER OF THE SOUTHOLD
TOWN BOARD
Denis Noncarrow
Southold Town Clerk
i
!
I
I
I
SOUTHOLD TOWN CLERK 3
.audtpr, Lynda
From: legal <legal@theday.com>
Sent: Wednesday, October 12, 2022 8:58 AM
To: Rudder, Lynda
Subject: RE: PH LL Senior Citizen Exemptions
this notice is also ready to print on 11-3—thank you again!
Total : $333.70
:001043370iI
z` a
i• LEGAL NOTICE
I;
NOTICE OF PUBLIC HEARING
'NOTICE IS HEREBY GIVER,there has been presented,i
,to the Town Board of the Town of Southold,Suf-.
folk County,New York,on ttie 4th day:of;October,
;2022, a Local Law,entitted"A Local La , Ill€
Jvlation to Ame d io. 550 er 245,,-!
entitiedPartial Exemption,or Senior fitizew•,and,
'NOTICE IS HEREBY FURTHER GIVEN that the TbwnA,
',Board of the Town of Southold will hold a,public
I.'hearing on the aforesaid Local Law at Southold!,-
{,Town Hall,53095 Main Road,Southold,New York,li
,,on the 75th day of November,2022 at 4:32 p.m.at,
which time all interested persons will be'diven anM
opportunity to be heard. ?
i
�JThe proposed Local Law entitled,."A.LGC3(_LaW:
Nin relation to Amendments-to chapter 245.E
.entitled Partial Exemp#ion for Senior citi
'Z V:-Reads as follows
tt f�
LOCAL L4W NO. 2022
?i
d
<'.A Local Law entitled,"A Local Lawn in relation r
�Ao Amendments to Chap
ter 245. entitled€�
Par#iai Exemptp ion for senior citizens":,
'BE IT ENACTED by the Town Board of the Totem of
; ;
;,;Southold as follows:
"Ltt has been determined by the Town Board that there is'!
I?a continuing need to s
«increase the Income limits for senior citizen exemptions:
E:consldering the current pace of•inflation.
<ThisAmendment adjusts the tax exemption to nieetthe
Mull extent of the amended New York �f
°•State Law.
A complete copy of the proposed Local Law is available on'.
i the Toren website,southoldtovenny.gov or by,contacting;i
the Toren Clerk's office 631/765-1800 i
Dated:October 4,2022.
BY.4RDER OF THE SOUTHOLD TOWN BOARD
I,Denls Noneatro�South®Id Town Clerk
��°"S'cs2,ary
Classified & Legal Account Executive
860-701-4410
Direct: m.suraci()theday.com
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From: Rudder, Lynda <lynda.rudder@town.southold.ny.us>
Sent:Tuesday, October 11,2022 2:39 PM
To: David McCall (dmccall@fiferry.com) <dmccaII@fiferry.com>; Evans, Louisa <louisae@town.southold.ny.us>; FI
Community Board (ICB) (ficommunityboard@gmail.com)<ficommunityboard@gmail.com>; geb cook
<gcook@fiferry.com>;Jane Ahrens (ahrens.jane@gmail.com)<ahrens.jane@gmail.com>;Jane Ahrens
(finyinfo@gmail.com)<finyinfo@gmail.com>; legal<legal@theday.com>
Subject: PH LL Senior Citizen Exemptions
Importance: High
Please publish in the 11/3 edition of the DAY.
Please publish on Fishers Island website(s)
Post in at least two (2) public Places on Fishers Island
1
2
LEGAL NOTICE
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN, there has been presented to the Town Board of the Town of
Southold, Suffolk County, New York, on the 4" day of October,2022, a Local Law entitled
"A Local Law in relation to Amendments to Chanter 245, entitled Partial Exemption for
Senior Citizens" now, therefore, be it
RESOLVED that the Town Board of the Town of Southold will hold a public hearing on the
aforesaid Local Law at Southold Town Hall, 53095 Main Road, Southold,New York, on the
15th day of November,2022 at 4:32 p.m. at which time all interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to Chapter
245, entitled Partial Exemption for Senior Citizens" Reads as follows:
LOCAL LAW NO. 2022
A Local Law entitled,"A Local Law in relation to Amendments to Chapter 245, entitled
Partial Exemption for Senior Citizens".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Purpose.
It has been determined by the Town Board that there is a continuing need to increase the
income limits for senior citizen exemptions considering the current pace of inflation. This
Amendment adjusts the tax exemption to meet the full extent of the amended New York State
Law.
II. § 245-1 Partial exemption for senior citizens.
A. Amount of exemption.
(1) Real property owned by one or more persons, each of whom is 65 years of age or over, or
real property owned by husband and wife, one of whom is 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
2007 2008 r ;,.. i
Up to $25,99-9
$26>000 > 4-5-OA
e
$27,000 to $27,999 40-0/o
$28,000 to $28,999
$29,000 to $29,899
$29,900 to $30,799
$31,700 to $32,599
S
$32,600+„ $3Z nno 4
, ,
$33,500 to $34,39,9
2008 2009 r imi
TT„+ `Qnn nnn
Qnn nnn , . Qnn nnn 45-OA
Qn Q nnn+ Qn Q nno 4"
Qnn nnn . Qno nno
Qin nnn . Q�i nno 2 0
1h3 i Qnn +„ $32 bon 201%, ,
$32,700 t„ $33 cno
, ,
$33,600 to $3 non
, ,
$34,500 •1„ Qac 399
, ,
2009 2010 Limit
$28,000 to $2Q oon 4-5-OA, ,
Qnn nnn t„ Qnn 0%
, ,onn 4
1000 te $30,999 3-510A
$3 1,000 to $3 i Qoo
, ,
$31,900 +„ $32 noo 2-5-OA,
$32,800 to $33,699 2"
$33,700 to $34,599
334,000 to $35,499 4"
Qac cnn,-,. $36,399 5
gni n 2011. r ;,. i
rr„, QnQ nno
,
nno nnn Qno oon 4-5-OA
$30,000 to $30,999 4"
$Z 1,000.t„ Q�i onn 3"
, ,
Qzn nnn Qin Qoo
, ,
Qin nnn Q�� mon 2-5-OA
2"0
$31,700 to $35,599
$M,600 to 936 non
, ,
$36,500+„ $37 399
, ,
Income Extent of Exemption
$0.00 to $50,000 50%
$50,001 to $51,000 45%
$51,000 to $52,000 40%
$52,001 to $53,000 35%
$53,001 to $53,900 30%
$53.901 to $54,800 25%
$54,801 to $55,700 20%
9
$55,701 to $56,600 15%
$56,601 to $57,500 10%
$57,501 to $58,400 5%
(2) Such exemption shall be computed after all other partial exemptions allowed by law have
been subtracted from the total amount assessed.
Chapter 245-2 Conditions
No exemption shall be granted:
A. If the income of the owner or the combined income of the owners of the property for the
income tax year immediately preceding the date of making application for exemption exceeds
the sum of$58,400 as provided by local law pursuant to this section. $34,3 99 off etivo T"'• '
203.5,39 -eeti e ittly 1, 2007, $36,399 ezieefiye✓niy-Tzand $37,399 e eeti'b e My
nIneeme tax n
shall mean the twelve mepAh period fer vAfieh the ev,%er-er- evffier-s-
fled a al eme tax ret f t ' Where the taxable
i./viVV11,A iiiv V111V LKA 1VLLL111 Vl, 11 filed,
status date is on or before April fourteenth income tax year shall mean the twelve-month period
for which the owner or owners filed a federal personal income tax return for the year before the
income tax year immediately preceding the date of application and where the taxable status date
is on or after April fifteenth, income tax year shall mean the twelve month period for which the
owner or owners filed a federal personal income tax return for the income year immediately
preceding the date of the application. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the sale or 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; net rental income; salary or earnings; and the net income from self-employment, but not
including a return of capital, gifts or inheritances. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall apply to the assessment rolls prepared on the basic of taxable status dates
occurring on or after January 1, 2023. This Local Law shall take effect immediately upon filing
with the Secretary of State as provided by law.
Dated: October 4, 2022 BY THE ORDER OF THE SOUTHOLD TOWN BOARD
Denis Noncarrow, Southold Town Clerk
STATE OF NEW YORK)
SS:
COUNTY OF SUFFOLK)
Denis Noncarrow, Town Clerk of the Town of Southold,,New York being duly sworn,
says that on the 121h day of October , 2022, a notice of which the annexed
. printed notice is a true copy was affixed, in a proper and substantial manner, in a most
public place in the Town of Southold, Suffolk County,New York, to wit: Town Clerk's
Bulletin Board, 53095 Main Road, Southold, New York and the Southold Town website,
www.southoldtownay.gov .
11/15 LL Chapter 245 —Senior Citizens
enis Noncarrow
Southold Town Clerk
Sworn before me this �.
1 th day of October , 2022.
yx
otary Public
LYNDA M. RUDDER
Notary Public, State of New York
No. 01 RU6020932
Qualified in Suffolk County
Commission Expires March 8, 2110
bUFFO(,� RESOLUTION 2022-813
ADOPTED DOC ID: 18465
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2022-813 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
OCTOBER 4,2022:
WHEREAS, there has been presented to the Town Board of the Town of Southold, Suffolk
County,New York, on the 4" day of October,2022, a Local Law entitled "A Local Law in
relation to Amendments to Chapter 245, entitled Partial Exemption for Senior Citizens"
now, therefore, be it
RESOLVED that the Town Board of the Town of Southold will hold a public hearing on the
aforesaid Local Law at Southold Town)?Tall, 53095 Main Road, Southold,New York, on the
15th day of November,2022 at 4:32 p.m. at which time all interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to Chapter
245, entitled Partial Exemption for Senior Citizens" Reads as follows:
LOCAL LAW NO. 2022
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245, entitled
Partial Exemption for Senior Citizens".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Purpose.
It has been determined by the Town Board that there is a continuing need to increase the
income limits for senior citizen exemptions considering the current pace of inflation. This
Amendment adjusts the tax exemption to meet the full extent of the amended New York State
Law.
H. § 245-1 Partial exemption for senior citizens.
A. Amount of exemption.
(1) Real property owned by one or more persons, each of whom is 65 years of age or over, or
real property owned by husband and wife, one of whom is 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
2007 2998 r :,,,,:�
Up to $25,999
$26,000 to $26,99,9 4-5-OA
$27,000 to $27,999 40-OA
$28,000 to $28,999 o
Resolution 2022-813 Board Meeting of October 4, 2022
$29,000+„ $29,899 3
$29,900 to $30,799 2
$30,800 te $31,699 20%
$31,x,700 to $32,-99 1r"
$32,600 to $33,499 �e
$33,500 to $34,399
2008 2009 r imi
Up to $26,999
$27,000 to $27,999 4-5-OA
$28,000 t„ $28,999 4$29,000 to $29,999 3
Qg n nnn to $31,799
$31,800 to $32,699
$K,700 to $39,599
$33,600 •1„ $34,499
$34,500 te $35,999
2009 2010 Limit
it
Up to $27,999
$28,000 to $28,999 45-OA
$29,000 to $29,999 4"0
$30,000 te $30,999
$3 1,000 to $3 1 Qnn 3
$3 1,900 t„ $32,799
$32,800,-„ $33,699
$33 mann to $34,599 t
$34,600 to $35,499
$35,500 to $36,399
gni n gni t r i l
Up to $28,999 -5"
$29,000 to $29,999 4-5-OA
40%
$3 1,000 to $3 1,999
$32,000+„ $32,899 �e
$32,900 to Q'113 Ind
$34mann, Qac cnn
Qac tinn , Q�� nnn 4
$36,500 to $37,399
Income Extent of Exemption
$0.00 to $50,000 50%
$50,001 to $51,000 45%
$51,000 to $52,000 40%
$52,001 to $53,000 35%
$53,001 to $53,900 30%
Updated: 10/4/2022 3:05 PM by Lynda Rudder Page 2
Resolution 2022-813 Board Meeting of October 4, 2022
$53.901 to $54,800 25%
$54,801 to $55,700 20%
$55,701 to $56,600 15%
$56,601 to $57,500 10%
$57,501 to $58,400 5%
(2) Such exemption shall be computed after all other partial exemptions allowed by law have
been subtracted from the total amount assessed.
Chapter 245-2 Conditions
No exemption shall be granted:
A. If the income of the owner or the combined income of the owners of the property for the
income tax year immediately preceding the date of making application for exemption exceeds
the sum of$58,400 as provided by local law pursuant to this section. $34,399 e ffee ve my
2006, $35,399 effeefive july > >
1, 2009. "Ineeme tax yea-r-" shall mean the twelve menth period for-w-hieh the ovffier-of&Amer-s
filed a pe al ""ew'e tax * et s filed, t ' a Where the taxable
1./V1UV1iK 111V V111V LKA 1VL11111 V , ,
status date is on or before April fourteenth income tax year shall mean the twelve-month period
for which the owner or owners filed a federal personal income tax return for the year before the
income tax year immediately preceding the date of application and where the taxable status date
is on or after April fifteenth, income tax year shall mean the twelve month period for which the
owner or owners filed a federal personal income tax return for the income year immediately
preceding the date of the application. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the sale or 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; net rental income; salary or earnings; and the net income from self-employment, but not
including a return of capital, gifts or inheritances. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall apply to the assessment rolls prepared on the basic of taxable status dates
occurring on or after January 1, 2023. This Local Law shall take effect immediately upon filing
with the Secretary of State as provided by law.
Denis Nonearrow
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Brian O. Mealy, Councilman
SECONDER:Sarah E. Nappa, Councilwoman
AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell
Updated: 10/4/2022 3:05 PM by Lynda Rudder Page 3