HomeMy WebLinkAboutLL #03 2023 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 eliminatec�1LED
and do not use italics or underlining to indicate new matter. .'TATE RECORD-;
❑ County FEB 2 8 2023
❑ City
Q Town of SOUTHOLD DEPARYMENT OF STATE,:
❑ Village
Local Law No. 3 of the year 2023 .
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
9 Town of SOUTHOLD
❑ Village
I. Purpose,
It has been determined by the Town Board that there is a continuing need to refine the definition of
"income"for senior citizen exemptions, considering the current pace of inflation. This Amendment
modifies the definition of income for this tax exemption to exclude veteran's disability compensation,
as defined in Title 3 8 of the United States Code, as authorized by New York State Law.
II . 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 14, "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. Where the taxable status date is on or after
April 15, "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;
(If additional space is needed,attach pages the same size as this sheet,and number each.)
DOS-239-f-1(Rev.04/14
7
DENIS NONCARROW �� G� Town Hall,53095 Main Road
TOWN CLERK ® P.O.Box 1179
C49 Southold,New York 11971
REGISTRAR OF VITAL STATISTICS ; ® Fax(631)765-6145
MARRIAGE OFFICER
RECORDS MANAGEMENT OFFICER ®� .��® Telephone 765-1800
FREEDOM OF INFORMATION OFFICER www.southoldtldtownny.gov
OFFICE OF THE TOWN CLERK
TOWN OF SOUTHOLD
February 22, 2023
Priority Mail Express
RE: Local Law No.2 & 3 of 2023
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. 2 & 3 of 2023 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,
0 74��—(Y�V-tqg�
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. 3 of the year 2023 .
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 refine the definition of
"income" for senior citizen exemptions, considering the current pace of inflation. This Amendment
modifies the definition of income for this tax exemption to exclude veteran's disability compensation,
as defined in Title 38 of the United States Code, as authorized by New York State Law.
II . 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 14, "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. Where the taxable status date is on or after
April 15, "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;
(If additional space is needed,attach pages the same size as this sheet,and number each.)
DOS-239-f-I(Rev.04/14
1
• salary or earnings; and the net income from self-employment, but not including a return of
capital, gifts or inheritances. The provisions of this subsection notwithstanding, such income
shall not include veterans' disability compensation, as defined in Title 38 of the United
States Code.
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 basis 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. 3 of 20 23 . of the
€ (Town) )of SOUTHOLD was duly passed by the
TOWN BOARD on February 14 , 20 23 , 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-1(Rev.04/14)
3
5. (City lgcal 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.)
1 further certify that I have compared the preceding local law with the ori ' al o file in thislce and that the same is a
correct transcript there from and of the whole of such original local law and w s finally a pted in the manner indicated
in paragraph 1 , above.
Clerk of th ounty legis tive body, City, Town or
(Seal) Village Clerk or officer designated by local legislative body
Denis Noncarrow,Town Clerk
Date: February 22,2023
DOS-239-f-1(Rev.04/14)
4
RESOLUTION 2023-231
: r
ADOPTED DOC ID: 18911
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-231 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
FEBRUARY 14,2023:
WHEREAS,there has been presented to the Town Board of the Town of Southold, Suffolk
County,New York, on the 31 st day of January, 2023, a Local Law entitled "A Local Law in
relation to Amendments to Chapter 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 will be given an opportunity to be heard, now
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 NO. 3 of 2023
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 refine the
definition of"income" for senior citizen exemptions, considering the current pace of inflation.
This Amendment modifies the definition of income for this tax exemption to exclude veteran's
disability compensation, as defined in Title 38 of the United States Code, as authorized by New
York State Law.
II . 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 14, "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. Where the taxable status date is on or after April 15, "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
Resolution 2023-231 Board Meeting of February 14, 2023
w 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. The
provisions of this subsection notwithstanding, such income shall not include
veterans' disability compensation, as defined in Title 38 of the United States Code.
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 basis 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 Noncarrow
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Sarah E.Nappa, Councilwoman
SECONDER:Jill Doherty, Councilwoman
AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell
Updated: 2/22/2023 2:17 PM by Lynda Rudder Page 2
Southold Town Board - Letter Board Meeting of February 14, 2023
00* ell;
RESOLUTION 2023-231 Item# 5.53
ADOPTED DOC ID: 18911
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-231 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
FEBRUARY 14, 2023:
WHEREAS,there has been presented to the Town Board of the Town of Southold, Suffolk
County,New York, on the 31 st day of January, 2023, a Local Law entitled "A Local Law in
relation to Amendments to Chapter 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 will be given an opportunity to be heard, now
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 NO. 2023
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 refine the
definition of"income" for senior citizen exemptions, considering the current pace of inflation.
This Amendment modifies the definition of income for this tax exemption to exclude veteran's
disability compensation, as defined in Title 38 of the United States Code, as authorized by New
York State Law.
11 . 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 14, "income tax year" shall mean the
twelve-month period for which the owner or owners filed a federal personal income tax
Generated February 15, 2023 Page 93
Southold Town Board - Letter Board Meeting of February 14, 2023
return for the year before the income tax year immediately preceding the date of
application. An4-Where the taxable status date is on or after April 15, "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. The
provisions of this subsection notwithstanding, such income shall not include
veterans' disability compensation, as defined in Title 38 of the United States Code.
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 basis 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 Noncarrow
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Sarah E.Nappa, Councilwoman
SECONDER:Jill Doherty, Councilwoman
AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell
Generated February 15, 2023 Page 94
w
8c215536-890a-41ec-83c8-53042d022led lynda,rudder@town.southoI d.ny.us I
AFFIDAVIT OF PUBLICATION
The Suffolk Times
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:
February 09,2023
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.
Signature
Eliot T. Putnam
Printed Name
Subscribed and sworn to before me,
This 15 day of February 2023
Notary-Sigrteture
MARY BETH AI_ESCIO WALLING
NOTARY PUBLIC,STATE OF NEW YORK
Registration No.01AL5056219
Qualified in Saratoga County
My Commission Expires March 04,2026
Nal'M9 151 c a m p
i
I
i
i
SOUTHOLD TOWN CLERK 1 I
8c215536-890a-41ec-83c8-53042d022led lynda.rudder@town.southold.ny.us
AFFIDAVIT OF PUBLICATION
The Suffolk Times
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
31st day of January,2023,"A
Local Law in relation to
Amendments to Chapter 245,
entitled Partial Exemption for
Senior Citizens"now,therefore,be
it
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
day of February 14th, 2023 at 7:00
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. 2023
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 refine
the definition of"Income"for senior
citizen exemptions,considering the `
current pace of inflation.This
Amendment modifies the definition
of income for this tax exemption to
SOUTHOLD TOWN CLERK 2
i
i
8c215536-890a-41ec-83c8-53042d022led lynda.rudder@town.southold.ny.us
AFFIDAVIT OF PUBLICATION '
The Suffolk Times
exclude veteran's disability
compensation,as defined In Title
38 of the United States Code,as j
authorized by New York State Law.
i
A complete copy of the proposed
Local Law is available on the Town
website:
southoldtownny.gov or contact the
Town Clerks Office
Dated:January 31,2023
BY THE ORDER OF THE
SOUTHOLD TOWN BOARD
Denis Noncarrow
Southold Town Clerk
i
SOUTHOLD TOWN CLERK 3 I
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 31St day of January, 2023, "A Local Law in
relation to Amendments to Chanter 245, entitled Partial Exemption for Senior Citizens"
now, therefore,be it
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 day of February 14th,2023 at 7:00 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. 2023
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
refine the definition of"income" for senior citizen exemptions, considering the current
pace of inflation. This Amendment modifies the definition of income for this tax
exemption to exclude veteran's disability compensation, as defined in Title 38 of the
United States Code, as authorized by New York State Law.
II. 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 14, "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 15, "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. The
provisions of this subsection notwithstanding, such income shall not include
veterans' disability compensation, as defined in Title 38 of the United States Code.
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 basis 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: January 31, 2023
BY THE ORDER OF THE SOUTHOLD TOWN BOARD
Denis Noncarrow, Southold Town Clerk
STATE OF NEW YORK)
SS:
COUNTY OF SUFFOLK)
Denis Nonearrow,Town Clerk of the Town of Southold,New York being duly sworn,
says that on the 2nd day of February , 2023, 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.southoldtownny.gov .
PH 2/14 7:00 pm—Local Law—Chapter 245 Senior Citi s partial exemption
enis Noncarr
Southold Town Clerk
Sworn before me this
2nd day of Februa , 2023.
4N�otaPublic
LYNDA M. RUDDER
Notary Public, State of New York
No.01 RU6020932
Qualified in Suffolk County
Commission Expires March S, 20
Rudder, Lynda
From: Reisenberg, Lloyd
Sent: Thursday, February 2, 2023 12:48 PM
To: Rudder, Lynda
Subject: RE: Ch. 245 Senior Citizens.docx
Posted
Lloyd H. Reisenberg
Network and Systems Administrator
Town of Southold, New York
www.southoldtownny.gov
Iloydr@southoldtownny.gov
0: 631-765-1891 1 C:631-879-1554 I F: 631-765-5178
CONFIDENTIALITY NOTICE: This communication with its contents may contain confidential and/or legally privileged
information. It is solely for the use of the intended recipient(s). Unauthorized interception, review, use or disclosure is
prohibited and may violate applicable laws including the Electronic Communications Privacy Act. If you are not the
intended recipient, please contact the sender and destroy all copies of the communication.
From: Rudder, Lynda <lynda.rudder@town.southold.ny.us>
Sent:Thursday, February 2, 2023 12:29 PM
To: Lisa Finn (lisaahfinn@gmail.com)<lisaahfinn@gmail.com>; Reisenberg, Lloyd
<Lloyd.Reisenberg@town.southold.ny.us>;Tomaszewski,Zachary<zact@southoldtownny.gov>; Doherty,Jill
<jill.doherty@town.southold.ny.us>; Doroski, Greg<greg.doroski@town.southold.ny.us>; Louisa Evans
<Ipevans06390@gmail.com>; Mealy, Brian <brian.mealy@town.southold.ny.us>; Nappa, Sarah
<sarah.nappa@town.southold.ny.us>; Noncarrow, Denis<denisn@southoldtownny.gov>; Norklun, Stacey
<Stacey.Norklun@town.southold.ny.us>; Russell,Scott<Scott.Russe ll@town.southo Id.ny.us>; Standish, Lauren
<Lauren.Standish@town.southold.ny.us>;Tomaszewski, Michelle<michellet@town.southold.ny.us>; Dkhance, Paul
<pauld@southoldtownny.gov>; Mirabelli, Melissa <melissa.mirabelli@town.southold.ny.us>
Subject: Ch. 245 Senior Citizens.docx
For publication
1
1
Southold Town Board -Letter Board Meeting of January 31, 2023
RESOLUTION 2023-161 Item# 5.30
°Qat ADOPTED DOC ID: 18874
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-161 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
JANUARY 31,2023:
WHEREAS,there has been presented to the Town Board of the Town of Southold, Suffolk
County,New York, on the 31 st day of January, 2023, 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 Hall, 53095 Main Road, Southold,New York, on the
day of February 14th, 2023 at 7:00 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. 2023
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 refine the
definition of"income" for senior citizen exemptions, considering the current pace of inflation.
This Amendment modifies the definition of income for this tax exemption to exclude veteran's
disability compensation, as defined in Title 38 of the United States Code, as authorized by New
York State Law.
II . 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
Generated February 1, 2023 Page 44
Southold Town Board - Letter Board Meeting of January 31, 2023
taxable status date is on or before April 14, "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. A*d-Where the taxable status date is on or after April 15, "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. The
provisions of this subsection notwithstanding, such income shall not include
veterans' disability compensation, as defined in Title 38 of the United States Code.
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 basis 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 Noncarrow
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Greg Doroski, Councilman
SECONDER:Louisa P. Evans, Justice
AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell
Generated February 1, 2023 Page 45
Times Review Media Group Invoice#: 8c215536
The Suffolk Times Date: 02/02/2023
Bill To Customer Email
SOUTHOLD TOWN CLERK lynda.rudder@ town.southold.ny.us
Affidavits will be mailed or emailed (as ordered) 7 days AFTER THE
LAST INSERTION DATE.
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PUBLIC 02/09/2023 $45.24
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Please remit checks payable to: Balance:
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,�:`•� 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
31 st day of January, 2023, "A
Local Law in relation to
Amendments to Chapter 245.
entitled Partial Exemption for
Senior Citizens" now, therefore, be
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, N%York, on the
day of February 14 , 2023 at 7:00
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. 2023
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 refine
the definition of"income" for senior
citizen exemptions, considering the
current pace of inflation. This
Amendment modifies the definition
of income for this tax exemption to
exclude veteran's disability
compensation, as defined in Title
38 of the United States Code, as
authorized by New York State Law.
A complete copy of the proposed
Local Law is available on the Town
website:
southoldtownny.gov or contact the
Town Clerks Office
Dated: January 31, 2023
BY THE ORDER OF THE
SOUTHOLD TOWN BOARD
Denis Noncarrow
Southold Town Clerk