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HomeMy WebLinkAboutLL #28 2023 STATE OF NEW YORK DEPARTMENT OF STATE - - -'-ONE"COMMERCE PLAZA -- - KATHY HOCHUL . - 99 WASHINGTON AVENUE GOVERNOR ALBANY,NY 12231-0001 ROBERT J. RODRIGUEZ, HTTPS://DOS.NY.GOV SECRETARY'OF STATE October 27, 2023 RECEIVE® Town of Southold NOV - 8 2023 Town Hall 53095 Main, Road P.O. Box 1179 SOuth06d Town Cleric Southold, NY 11971 RE: Town of Southold, Local Law 27 & 28 2023, filed on 10/19/2023 Dear Sir/Madam: _ The above referenced material was filed by this office as indicated. Additional local law filing forms can be obtained from .our website, www.dos.ny.gov. Sincerely, State Records and Law Bureau (518) 473-2492 NEWYORK Department STATE OF OPPORTUNITY of State STATE OF NEW YORK F)EPARTMENT OF STATE ONE COMMERCE PLAZA KATHY HOCHUL 99 WASHINGTON AVENUE GOVERNOR ALBANY, NY 12 23 1-000 1 ROBERT J. RODRIGUEZ HTTPS://DOS.NY.GOV SECRETARY Or STATE October 30, 2023 Town of Southold Town Hall 53095 Main Road PO Box 1.179 Southold, New York 11971 RE: Town of Southold, Local Law 27 and 28 2023, filed on 10/19/2023 Dear Sir/Madam: The above referenced material was filed by this office as indicated. Additional local law filing forms can be obtained from our website, www.dos.nygov. Sincerely, State Records and Law Bureau (518) 473-2492 RECEIVED NOV - 6 2023 Southold Town Cleric- '-vv , U.epasrtmen: STATE OF OPPORTUNITY- of State Q�o�u1i Foc,��, DENIS NONCARROW �� ®G � Town Hall,53095 Main Road TOWN CLERK ® P.O.Box 1179 CIO a Southold,New York 11971 REGISTRAR OF VITAL STATISTICS O Fax(631)765-6145 MARRIAGE OFFICER �'�� �Q� Telephone(631)765-1800 RECORDS MANAGEMENT OFFICER 1 jog ` www.southoldtownnygov FREEDOM OF INFORMATION OFFICER OFFICE OF THE TOWN CLERK TOWN OF SOUTHOLD October 12, 2023 Priority Mail Express El O 11 q$r- I0 Ids RE: Local Law No. 27 and 28 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. 27 and 28 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, /Jennifer M. Mudd 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 21 Town of SOUTHOLD ❑ Village Local Law No. 28 of the year 2023. A Local Law entitled, "A Local Law in relation to an Amendment to Chanter 245,Taxation" Be it enacted the Town Board of the: ❑ County ❑ City Q Town of SOUTHOLD ❑ Village BE IT ENACTED by the Town Board of the Town of Southold as follows: I. PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens. II. AMENDMENT The Southold Town Code is hereby amended by removing the struck through words and adding the underlined words as follows: (If additional space is needed,attach pages the same size as this sheet,and number each.) DOS-239-f-1(Rev.04/14) 1 Article I - Senior Citizen Exemptions § 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 a married couple or by siblings, 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 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. B. The real property tax exemption on real property owned by a married couple, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age. C. The term"income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income;provided that if no such return was filed for the applicable income tax year, the applicant's 'income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. Any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. § 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- 2 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 a married person, combined income may not exceed such sum. The term"income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; any tax- exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicants federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule ,the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. B. Unless the owner shall have held an exemption under this section for the owner's previous residence or unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twelve (12) consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of a married person in whose name title of the property shall have been vested at the time of death, and then becomes vested solely in such person's surviving spouse by virtue of devise by or descent from the deceased spouse,the time of ownership of the property by the deceased spouse shall be deemed also a time of ownership by the surviving spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve (12) consecutive months. In the event of a transfer by a married person to such person's spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve (12) consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken biy eminent domain or other involuntary proceedings, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this article. Where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for the purposes of this article. C. Unless the property is used exclusively for residential purposes. D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property. § 245-3 Applications. A. Applications for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the commissioner to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. B. Any person who has been granted an exemption pursuant to this article on five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person, a sworn affidavit must be included with the tax paymerit, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the commissioner as provided by the Assessor. If such affidavit is not included with the tax payment, the Receiver of Taxes shall proceed pursuant to § 551-a of the Real Property Tax Law. 3 § 245-4 Reapplications. A. At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on form prescribed by the commissioner and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. B. Notwithstanding any other provisions of this article, in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article of the preceding assessment roll shall fail to file an application for such exemption on or before the taxable status date, such owner or owners may file, and the assessing authority shall accept the application, executed as if such application has been filed on or before the taxable status date, if such application is filed with the assessing authority on or before the date for the hearing of complaints. § 245-5 Penalties for offenses. Any person that knowingly makes a false statement in an application under this chapter, or who knowingly allows a person to make a false statement in an application under this chapter, and which application is filed with the appropriate assessing authority, shall be guilty of a violation punishable by a fine of not to exceed $1,000 or a period of incarceration not to exceed 15 days, or both such fine and imprisonment. Upon conviction under this chapter, the person shall be disqualified from applying for an exemption under this chapter for a period of five years from the date of conviction. § 245-6 Notice. The assessing authority shall notify, or cause to be notified, each person owning residential real property in the Town of the provisions of this article, such notice to be sent with each tax bill to such persons, and shall be in such form and content as shall comply with the provisions of Subdivision 4 of§ 467 of the Real Property Tax Law. A second copy of the notice required by this section shall be sent thirty days prior to the filing deadline. Article V -Exemption For Volunteer Fire Fighters And Ambulance Workers § 245-11 Exemption granted; amount; qualifications. A. Qualifying residential real property,under § 466-a of the New York State Real Property Tax Law, owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse residing in Suffolk County, shall be exempt from taxation to the extent of 10% of the assessed value of such property for city, village, town, part town, special district, county or school district purposes, exclusive of special assessments. B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless: (1) The applicant resides in the city, town or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; (2) The property is the primary residence of the applicant; (3) The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be 4 I entitled to the exemption provided by this section; (4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department or voluntary ambulance service as determined by the governing body of a city, village, school district, fire district or county; provided, however, that the applicant has at least two years of service. It shall be the duty and responsibility of the governing body of each municipality, school district and/or fire district to determine the procedure for certification. C. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated voluntary fire company, fire department or incorporated voluntary ambulance service, shall be granted the ten-percent-exemption as authorized by this section for the remainder of his or her life, as long as his or her primary residence is located within the Town of Southold. D. Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner. E. Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this section with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner. F. No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of this article on the effective date of the section shall suffer any diminution of such benefit because of the provisions of this section. § 245-12 Effective date. This article shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024. § 245-13 Un-remarried spouses of deceased volunteer fire fighters or ambulance workers. Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's un-remarried spouse; provided, however,that: A. For members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service killed in the line of duty: (1) Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un- remarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and (2) Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and (3) Such deceased volunteer had been receiving the exemption prior to his or her death. B. For deceased members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service: (1) Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service; and (2) Such deceased member had been enrolled for at least 20 years; and (3) Such deceased member and un-remarried spouse had been receiving the exemption prior to his or her death. 5 e 245-14 Applicability. Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 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 take effect immediately upon filing with the Secretary of State as provided by law. 6 (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. 28 of 20 23. of the (Go only) (Town) of SOUTHOLD was duly passed by the TOWN BOARD on October 10, , 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) 7 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 'gin on file in this office and that the same is a correct transcript there from and of the whole of such original local 1 , a was fma adopted in the manner indicated in paragraph 1 , above. Clerk cMe Cotpty le ' lati ody, City,Town or (Seal) Village Clerk or officer designated by local legislative body Denis Noncarrow,Town Clerk Date: October 12,2023 DOS-239-f-1(Rev.04/14) 8 ' gUfFO(TCp RESOLUTION 2023-881 y�Q ADOPTED DOC ID: 19568 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-881 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON OCTOBER 10, 2023: WHEREAS, there has been presented to the Town Board of the Town of Southold, Suffolk County,New York, on the 12"' day of September, 2023, a Local Law entitled "A Local Law in relation to an Amendment to Chanter 245, Taxation" 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 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 an Amendment to Chapter 245,Taxation" which reads as follows: LOCAL LAW NO. 28 2023 A Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation" BE IT ENACTED by the Town Board of the Town of Southold as follows: I. PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens. H. AMENDMENT The Southold Town Code is hereby amended by removing the struck through words and adding the underlined words as follows: Article I - Senior Citizen Exemptions § 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 a married couple or by siblings 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 to $50,000 50% $50,001 to $51,000 45% $51,000 to $52,000 40% $52,001 to $53,000 35% Resolution 2023-881 Board Meeting of October 10, 2023 $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. B. The real property tax exemption on real property owned by a married couple husband and wife, one of whom is 65 years of'age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age. C. shall include social seeurity and retirement benefits, > dividends, total gain from the sale or-exehange of a eapital asset whieh Hiay be'eff-set by a loss freffi the sale Or eXeh�nge_ of a capital asset in the same . tax year-, net mpAal > > and > gifts, payments ffiade to individuals beeause of their status as victims of Nazi persecution defined in P.L. 103 286 or-meiieys eamed!hfough employment in the federal feste gr-andpar-ent program, and any sueh ineome shall be off-set by all medieal and preserip drug expenses aetually paid whieh were not reimbursed or-paid by insuranee. The term "income" as used herein shall mean the "adjusted lZross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. Any tax- exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subiect to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. § 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 Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 2 Resolution 2023-881 Board Meeting of October 10, 2023 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 a married person, either the husband and ^r the wife, their-combined income may not exceed such sum. ; ' ; b ain from the sale or-exehaiige of a eapital asset, whieh may be offset b"less from the sale E)r-exeliange of a eapital asset in the same ineofne ta-H f not rental ineeme 7 7 and the net income frem self 7 but shall not inelud-ea Yet of eapital, gifts or inher-itanees. The provisions of this subseetion , veterans'sueh ineeme shall not include disability 7 employment, as defined in Title 38 e no depreeiation deduetion shall be allowed for-the. 1 wear-and of res' ^ al property bell f r-the„ ^a"^+'^" of ineem^. The term "income" as used herein shall mean the"adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adiusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; any tax-exempt interest or dividends that were excluded from the applicant's federal adiusted gross income shall be considered income; and any losses that were applied io reduce the applicants federal adiusted gross income shall be subiect to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. B. Unless the owner shall have held an exemption under this section for the owner's previous residence or unless Unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twelve (12) -24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a married person husband or in whose name title of the property shall have been vested at the time of death, and then becomes vested solely in such person's surviving spouse's r-by virtue of devise by or descent from the deceased spouse, the time of ownership of the property by the deceased spouse husband or- the time of owner-ship of!he p reAy by the deee se I+as as ^ wife shall be deemed also a time of ownership by the surviving spouse survive, and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 -24 consecutive months. and provided f uilher th In-the event of a transfer by a married person either ahusband ^r wife to such person's spouse the other- spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve (12) 24-consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceedings, except a tax sale,the period of ownership of the former Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 3 Resolution 2023-881 Board Meeting of October 10, 2023 property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this article. Where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for the purposes of this article. C. Unless the property is used exclusively for residential purposes. D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property. § 245-3 Applications. -A. Applications for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the commissioner to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. B. Any person who has been granted an exemption pursuant to this article on five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice,informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however,that when tax payment is made by such person, a sworn affidavit must be included with the tax payment, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the commissioner St-a#e Board as provided by the Assessor. If such affidavit is not included with the tax payment, the Receiver of Taxes shall proceed pursuant to § 551- a of the Real Property Tax Law. § 245-4 Reapplications. A. At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed,prepaid envelope of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on form prescribed by the commissioner State and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. B. Notwithstanding any other provisions of this article, in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article of the preceding assessment roll shall fail to file an application for such exemption on or before the taxable status date, such owner or owners may file, and the assessing authority shall accept the application, executed as if such application has been filed on or before the Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 4 Resolution 2023-881 Board Meeting of October 10, 2023 taxable status date, if such application is filed with the assessing authority on or before the date for the hearing of complaints. § 245-5 Penalties for offenses. Any person that knowingly makes a false statement in an application under this chapter, or who knowingly allows a person to make a false statement in an application under this chapter, and which application is filed with the appropriate assessing authority, shall be guilty of a violation punishable by a fine of not to exceed $1,000 or a period of incarceration not to exceed 15 days, or both such fine and imprisonment. Upon conviction under this chapter, the person shall be disqualified from applying for an exemption under this chapter for a period of five years from the date of conviction. § 245-6 Notice. The assessing authority shall notify, or cause to be notified, each person owning residential real property in the Town of the provisions of this article, such notice to be sent with each tax bill to such persons, and shall be in such form and content as shall comply with the provisions of Subdivision 4 of§ 467 of the Real Property Tax Law. A second copy of the notice required by this section shall be sent thirty days prior to the filing deadline. Article V-Exemption For Volunteer Fire Fighters And Ambulance Workers § 245-11 Exemption granted; amount; qualifications. A. Qualifying residential real property, under § 466 e 466-a of the New York State Real Property Tax Law, owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse residing in Suffolk County, shall be exempt from taxation to the extent of 10% of the assessed value of such property for city, village, -Ttown, part-Ttown, special district, county or school district purposes, exclusive of special assessments. B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless: (1) The applicant resides in the city, -Ttown or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; (2) The property is the primary residence of the applicant; (3) The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; (4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department or voluntary ambulance service as determined by the governing body of a city,village, school district, fire district or county; provided, however, that the applicant has at least two years of service. for- least or 10tJt five ,eU1J VI the Uj „lllU„t as been ert:fed .y4he Yt, t� h I ii—t� ;}t jurisdiction fee:the : toll 1 Y.-,tar 1, 1 11 .l �.. ,,.,., .... ,.... , �oip8iarca=v'oz' ct�crrrcc—crJ-i�irr�Irvrr�c member of ineorporatedyoluntar- 1. 1 t least five years. �..vaa�vva va Jwvar .a�vvar Vi uLvu ♦V1ulaLui� Lllll lJ Cl Ii13IV li JVTVIIZ Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 5 Resolution 2023-881 Board Meeting of October 10, 2023 It shall be the duty and responsibility of the governing body of each municipality, school district and/or fire district to determine the procedure for certification. C. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated voluntary fire company,-e-fire department or incorporated voluntary ambulance service, shall be granted the ten-percent-exemption as authorized by this section for the remainder of his or her life, as long as his or her primary residence is located within the Town of Southold. D. Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State heard. E. Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this section with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State Board. F. No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of this article on the effective date of the section shall suffer any diminution of such benefit because of the provisions of this section. § 245-12 Effective date. This article shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2405. § 245-13 Un-remarried Unfema"ied spouses of deceased volunteer fire fighters or ambulance workers. Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's un-remarried anfemaffied spouse; provided, however, that: A. For members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service killed in the line of duty: (1) Such un-remarried uDfemaffied spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried ufffemaFfied spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and (2) Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and (3) Such deceased volunteer had been receiving the exemption prior to his or her death. B. For deceased members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service: (1) Such un-remarried unr-oY.,.,rrie,r spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 6 Resolution 2023-881 Board Meeting of October 10, 2023 incorporated volunteer ambulance service; and (2) Such deceased member had been enrolled for at least 20 years; and (3) Such deceased member and un-remarried spouse had been receiving the exemption prior to his or her death.;;—awl (4) The g g body of seheel ilio+r;n+ adoptsadoptsresolution after . �.b.lie he ; � �� o .� v 245-14 Applicability. Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2006. 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 take effect immediately upon filing with the Secretary of State as provided by law. Denis Noncarrow Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Jill Doherty, Councilwoman SECONDER:Greg Doroski, Councilman AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell Updated: 10/12/2023 3:14 PM by Lynda Rudder Page 7 Local Law Chapter 245 1 . Affidavit of Publication 2. Affidavit of Posting on Bulletin Board 3 . Legal Notice 4. Resolution 9dfa88aa-2924-47bf-a47c-0111899d4c78 jennifer.mudd @town.southold.ny.us 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. 1 certify that the public notice,a printed copy of which is attached hereto, was printed and published in this newspaper on the following dates: October 05, 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. l✓"'iL��C t ��,��• it�� Signature Christina Henke Rea Printed Name Subscribed and sworn to before me, This 12 day of October 2023 otary Signa ure STATUE OF NEW YORK \ NOl'AR pl1gLIG 1 (IuaBNadInAlbany Cmnly I C� \ OIRE6398443 / Notary Public Stamp //s//N'EXP 5 l SOUTHOLD TOWN CLERK 1 + I - I 9dfa88aa-2924-47bf-a47c-0111899d4c78 jennifer.mudd @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 12th day of September, 2023, a Local Law entitled "A Local Law in relation to an Amendment to Chapter 245,Taxation" 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 10th day of October,2023 at 7:00 pm,at which time all interested persons will be heard. The proposed Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245, Taxation"which reads as follows: LOCAL LAW NO. 2023 A Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation". BE IT ENACTED by the Town Board of the Town of Southold as follows: I. PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens. The entire proposed local law is available on the Town website: southoldtownny.gov and at the Town Clerk's Office. Dated:September 26, 2023 i SOUTHOLD TOWN CLERK 2 i I i 9 dfa 88a a-29 24-47 bf-a47c-0 111899 d4c7 8 jennifer.mudd@town.southoId.ny.us AFFIDAVIT OF PUBLICATION The Suffolk Times BY ORDER OF THE TOWN BOARD DENIS NONCARROW SOUTHOLD TOWN CLERK i f SOUTHOLD TOWN CLERK 3 I Times Review Media Group Invoice#: 9dfa88aa The Suffolk Times Date: 09/29/2023 Bill To Customer Email SOUTHOLD TOWN CLERK jennifer.mudd@town.southold.ny.us Affidavits will be mailed or emailed (as ordered) 7 days AFTER THE LAST INSERTION DATE. Description Publish Date Amount PUBLIC 10/05/2023 $34.40 Affidavit(eMail) 1 $25.00 Affidavit(Mail) 0 $0.00 Total: $59.40 Please remit checks payable to: Balance: Times Review Media Group $59.40 PO Box 1500 Mattituck, NY 11952 The invoice number MUST be included on your check to ensure that your payment is applied correctly. LEGAL NOTICE NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN,there' has been presented to the Town Board of the Town of Southold, Sugiolk County,New York,on the 12 day of September,2023,a Local Law entitled"A Local Law in relation to an Amendment to Chanter 245.Taxation"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 Rod,Southold,New York,on the 10 day of October,2023 at 7:00 pm,at which time all interested persons will be heard. The proposed Local Law entitled, "A Local Law in relation to an Amendment to Chanter 245. Taxation"which reads as follows: LOCAL LAW NO. 2023 A Local Law entitled,"A Local Law in relation to an Amendment to Chanter 245.Taxation". BE IT ENACTED by the Town Board of the Town of Southold as follows: 1.PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens. The entire proposed local law is available on the Town website: southoldtownny.gov and at the Town Clerk's Office. Dated:September 26,2023 BY ORDER OF THE TOWN BOARD DENIS NONCARROW SOUTHOLD TOWN CLERK 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 12th day of September, 2023, a Local Law entitled "A Local Law in relation to an Amendment to Chapter 245, Taxation" 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 10th day of October, 2023 at 7:00 pm, at which time all interested persons will be heard. The proposed Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation" which reads as follows: LOCAL LAW NO. 2023 A Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation" BE IT ENACTED by the Town Board of the Town of Southold as follows: I. PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens. II. AMENDMENT The Southold Town Code is hereby amended by removing the struck through words and adding the underlined words as follows: Article I - Senior Citizen Exemptions § 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 a married couple or by siblings hush 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 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. B. The real property tax exemption on real property owned by a married couple Irosband and— wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age. C. The above ineeme shall be ealoulated as deseribed in Real PropeAy Tam Law § 467 a shall inelude seeial seraurity and retirement benefits, interest, dividends,total gain frem the sale or-emehange of a eapital asset whieh may be off-set by a less from the sale or- emehange ineeme from self employment, but shall not inelude a retum of eapital, gifts, inher-itanees, payments made to individuals beeause of their-status as vietims of Nazi persectAien as- in P.L. 103 286 or-moneys earned 4ffeugh effTleymenl grana +rb > e a shall 1 e off-set b�• al ed a n p ., a expenses aetuaPy ;a whieh were „+, a Vl paid b7 The term to "income" as used herein shall mean the "adiusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. Any tax- exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subiect to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. § 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 providedby 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 a married person, either-the husband or the wife, their combined income may not exceed such sum. Sueh kneeflae shall inelude seeial seeufity a retirement benefits; i to,.e thedividends; total gain from the sale or-emehange of a eapital asset, whieh may be off-set b" ne; sa4ar-y er- eaming.s; andd the net ineeme from self empleymeRl, btA shall not include a rvtum of capital, gifts or inheritanees. The provisions of this subseefien netwithstan sueh ineeme shall not inelude veterans' disability eempensatien, as defined in Title 38 e United States Gede. in computing not reiAalineeme and.a t ' e ffe self employment, rl t' do shall be allowed for the et t• - .1 tear ar f lor-personal Y property rl .-1 kola fer-the a, rat:^ of ^ The term "income" as used r herein shall mean the "adiusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts,including Individual Retirement Accounts and Individual Retirement Annuities; any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicants federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule CAE, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. B. Unless the owner shall have held an exemption under this section for the owner's previous residence or unless lis the title of the property shall have been vested in the owner or one of the owners of the property for at least twelve 12 -24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either-a married person husband or in whose name title of the property, shall have been vested at the time of death, and then becomes vested solely in such person's surviving spouse the by virtue of devise by or descent from the deceased spouse, the time of ownership of the property by the deceased spouse 11.'s>,an ^" t t 1, Y f the r r fty by the de ease �11L1J ban if shall be deemed also a time of ownership by the surviving spouse , and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 2-4 consecutive months. , and provided her-th In-the event of a transfer by a married person r husband or wife to such person's spouse*he other spe „f all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 24-consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceedings, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this article. Where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for the purposes of this article. C. Unless the property is used exclusively for residential purposes. D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property. § 245-3 Applications. A. Applications for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the commissioner State heard,to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. B. Any person who has been granted an exemption pursuant to this article on five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person, a sworn affidavit must be included with the tax payment, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the commissioner was provided by the Assessor. If such affidavit is not included with the tax payment,the Receiver of Taxes shall proceed pursuant to § 551- a of the Real Property Tax Law. § 245-4 Reapplications. A. At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope of the approval or denial of the application; provided, however,that the assessing authority shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on form prescribed by the commissioner State beard.and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. B. Notwithstanding any other provisions of this article, in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article of the preceding assessment roll shall fail to file an application for such exemption on or before the taxable status date, such owner or owners may file, and the assessing authority shall accept the application, executed as if such application has been filed on or before the taxable status date, if such application is filed with the assessing authority on or before the date for the hearing of complaints. § 245-5 Penalties for offenses. Any person that knowingly makes a false statement in an application under this chapter, or who knowingly allows a person to make a false statement in an application under this chapter, and which application is filed with the appropriate assessing authority, shall be guilty of a violation punishable by a fine of not to exceed $1,000 or a period of incarceration not to exceed 15 days, or both such fine and imprisonment. Upon conviction under this chapter, the person shall be disqualified from applying for an exemption under this chapter for a period of five years from the date of conviction. § 245-6 Notice. The assessing authority shall notify, or cause to be notified, each person owning residential real property in the Town of the provisions of this article, such notice to be sent with each tax bill to such persons, and shall be in such form and content as shall comply with the provisions of Subdivision 4 of§ 467 of the Real Property Tax Law. A second copy of the notice required by this section shall be sent thirty days prior to the filing deadline. Article V -Exemption For Volunteer Fire Fighters And Ambulance Workers §_245-11 Exemption granted; amount; qualifications. A. Qualifying residential real property, under § 466 r. 466-a of the New York State Real Property Tax Law, owned by an enrolled member of an incorporated volunteer fire company, fire.department or incorporated voluntary ambulance service, or such enrolled member and spouse residing in Suffolk County, shall be exempt from taxation to the extent of 10% of the assessed value of such property for city, village,-,town, part T-town, special district, county or school district purposes, exclusive of special assessments. B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless: (1) The applicant resides in the city,-Ttown or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; (2) The property is the primary residence of the applicant; (3) The property is used exclusively for residential purposes; provided,however,that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; (4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department or voluntary ambulance service as determined by the governing body of a city,village, school district, fire district or county; provided, however, that the applicant has at least two years of service.fer-at least five yeamrrtah ., pl nt has leen eeAified by the authority h ..n g jufisdietien for-the i ratedyeluntaFy ambulance c•arstiaa oo .ter. anrnl_led member of sueh ..ete:r-»to voluntary "mb"-anee "--•--e for at _east five years. It shall be the duty and responsibility of the governing body of each municipality, school district and/or fire district to determine the procedure for certification. C. Any enrolled member of an,incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated voluntary fire company&r-fire department or incorporated voluntary ambulance service, shall be granted the ten-percent-exemption as authorized by this section for the remainder of his or her life, as long as his or her primary residence is located within the Town of Southold. D. Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner Board. E. Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this section with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State Beard. F. No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of this article on the effective date of the section shall suffer any diminution of such benefit because of the provisions of this section. § 245-12 Effective date. This article shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2445. § 245-13 Un-remarried Uiffemaffied spouses of deceased volunteer fire fighters or ambulance workers. Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's un-remarried unfeinaffied spouse; provided, however,that: A. For members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service killed in the line of duty: (1) Such un-remarried uBfemaffied spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried HiffeffiaFfied spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and (2) Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and (3) Such deceased volunteer had been receiving the exemption prior to his or her death. B. For deceased members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service: (1) Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service; and (2) Such deceased member had been enrolled for at least 20 years; and (3) Such deceased member and un-remarried unfemaFried spouse had been receiving the exemption prior to his or her death. (4) The governing body of a seheel distriet adopts a r-eseltAion after-a publie h providing for the exemption regarding sehoo distriet r 245-14 Applicability. Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2006. 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 take effect immediately upon filing with the Secretary of State as provided by law. Dated: September 26, 2023 BY ORDER OF THE 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 29th day of September, 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.southoldtonDo.gov P.H.— 10/10/23 @ 7:00 P.M.—Ch. 245—Taxat' n e s N4i6carrow Southold Town Clerk Sworn to before me on the 29th day of September, 2023 Notary Public JENNIFER M MUIV MIARY PUBLIC.STATE OF NEW YORK Reglatratlon No.OIMU6429053 Qualffied M Suffolk Countyl- W Commlaskm Exome Febmq O7.20 jj,. r ��8UFF01K° RESOLUTION 2023-847 ADOPTED DOC ID: 19540 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-847 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON SEPTEMBER 26, 2023: WHEREAS there has been presented to the Town Board of the Town of Southold, Suffolk County,New York, on the 26th day of September, 2023, a Local Law entitled "A Local Law in relation to an Amendment to Chanter 245, Taxation" 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 10' day of October, 2023 at 7:00 pm, at which time all interested persons will be heard. The proposed Local Law entitled, "A Local Law in relation to an Amendment to Chanter 245,Taxation" which reads as follows: LOCAL LAW NO. 2023 A Local Law entitled, "A Local Law in relation to an Amendment to Chanter 245,Taxation" BE IT ENACTED by the Town Board of the Town of Southold as follows: I. PURPOSE The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens II. AMENDMENT The Southold Town Code is hereby amended by removing the struck through words and adding the underlined words as follows: Article I - Senior Citizen Exemptions § 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 a married couple or by siblings 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 to $50,000 50% $50,001 to $51,000 45% $51,000 to $52,000 40% $52,001 to $53,000 35% a 7 Resolution 2023-847 Board Meeting of September 26, 2023 $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. B. The real property tax exemption on real property owned by a married couple husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age. C. The above ineeme shall be ealeulated as deser-ibed in Real Property Tax Law § 467 interest,shall inelude seeial seeur-ity and retirement benefits, dividends, total gain fFem thesale or emehange of a eapital asset whieh may be effise4 by a less fFem the sale or- exehaage ineeffie from self employment, but shall not include a retum of eapital, gifts, , payments made te individuals beeause of their- staus as vietims of Nazi per-seoution as defined in P.L. 103 286 or-moneys eamed o employment gr-an1 +Y b , .l any sueh ineeme shallle o_offset by .1 11 ' 1 .l +' arenses + l l paid,,,1,;,.1, were not reimbursed or paid 7 The term .� 1 ^ "income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; and any such income shall be offset by all medical and prescription drug expenses actually _paid which were not reimbursed or paid by insurance. Antax- exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. § 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 Updated: 9/29/2023 10:10 AM by Lynda Rudder Page 2 Resolution 2023-847 Board Meeting of September 26, 2023 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 a married person, either the husband^"t wife, them combined income may not exceed such sum. Sueh sha4l inebade soeial seeurity and tir-e..,e„+benefits; intere��. loss 40M thp Q:41� Ar exchange of a eapital asset in the same ineeme tax year; not rental ifleeme; Sal- I . igs; and the not ineeme from self employment, _ut shall not inelude sueh ineeme shall not inelude veterans' disability eempensation, as defined in Title 38 0 +'�nited States Code. in eemputing not rental ineeme and net ineeme from self empleyment, no r r-eraiation deduetion shall be a4lowed for the emhausfien, wear and tear of rva4 or-personal propeFty held for-the pr-eduration of ineeme-. The term "income" as used herein shall mean the "adiusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subiect to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year,the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts,including Individual Retirement Accounts and Individual Retirement Annuities; any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicants federal adjusted gross income shall be subiect to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. B. Unless the owner shall have held an exemption under this section for the owner's previous residence or unless Unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twelve 12 24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a married person husband or in whose name title of the property shall have been vested at the time of death, and then becomes vested solely in such person's surviving spouse It-heby virtue of devise by or descent from the deceased spouse, the time-of ownership of the property by the deceased spouse theor- the towner-shipf the prepefty by the deee u d 1 usb,.,a vif shall be deemed also u.�vua a time of ownership by the surviving spouse survivor-, and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 24 consecutive months. ,, and f u4 In-the event of a transfer by a married person eithe band or-,m4fe to such person's spouse he other spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 24-consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceedings, except a tax sale, the period of ownership of the former Updated: 9/29/2023 10:10 AM by Lynda Rudder Page 3 Resolution 2023-847 Board Meeting of September 26, 2023 property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this article. Where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for the purposes of this article. C. Unless the property is used exclusively for residential purposes. D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property. § 245-3 Applications. A. Applications for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the commissioner State Beard,to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. B. Any person who has been granted an exemption pursuant to this article on five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however,that when tax payment is made by such person, a sworn affidavit must be included with the tax payment, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the commissioner She Board as provided by the Assessor. If such affidavit is not included with the tax payment,the Receiver of Taxes shall proceed pursuant to § 551- a of the Real Property Tax Law. § 245-4 Reapplications. A. At least 60 days prior to the appropriate taxable status date,the assessing authority shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope of the approval or denial of the application; provided, however,that the assessing authority shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on form prescribed by the commissioner State Board-and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. B. Notwithstanding any other provisions of this article, in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article of the preceding assessment roll shall fail to file an application for such exemption on or before the taxable status date, such owner or owners may file, and the assessing authority shall accept the application, executed as if such application has been filed on or before the Updated: 9/29/2023 10:10 AM by Lynda Rudder Page 4 Resolution 2023-847 Board Meeting of September 26, 2023 taxable status date, if such application is filed with the assessing authority on or before the date for the hearing of complaints. § 245-5 Penalties for offenses. Any person that knowingly makes a false statement in an application under this chapter, or who knowingly allows a person to make a false statement in an application under this chapter, and which application is filed with the appropriate assessing authority, shall be guilty of a violation punishable by a fine of not to exceed $1,000 or a period of incarceration not to exceed 15 days, or both such fine and imprisonment. Upon conviction under this chapter, the person shall be disqualified from applying for an exemption under this chapter for a period of five years from the date of conviction. § 245-6 Notice. The assessing authority shall notify, or cause to be notified, each person owning residential real property in the Town of the provisions of this article, such notice to be sent with each tax bill to such persons, and shall be in such form and content as shall comply with the provisions of Subdivision 4 of§ 467 of the Real Property Tax Law. A second copy of the notice required by this section shall be sent thirty days prior to the filing deadline. Article V - Exemption For Volunteer Fire Fighters And Ambulance Workers § 245-11 Exemption granted; amount; qualifications. A. Qualifying residential real property,under § 466--e 466-a of the New York State Real Property Tax Law, owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse residing in Suffolk County, shall be exempt from taxation to the extent of 10% of the assessed value of such property for city,village, -Ttown, part T-town, special district, county or school district purposes, exclusive of special assessments. B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless: (1) The applicant resides in the city,-Ttown or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; (2) The property is the primary residence of the applicant; (3) The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; (4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department or voluntary ambulance service as determined by the governing body of a city,village, school district,fire district or county; provided, however, that the applicant has ate least two years of service. fer-at least five yea-r-s or the rr lieai4 has been eertifled by the authority having It shall be the duty and responsibility of the governing body of each Page 5 Updated: 9/29/2023 10:10 AM by Lynda Rudder Resolution 2023-847 Board Meeting of September 26, 2023 municipality, school district and/or fire district to determine the procedure for certification. C. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated voluntary fire company=-afire department or incorporated voluntary ambulance service, shall be granted the ten-percent-exemption as authorized by this section for the remainder of his or her life, as long as his or her primary residence is located within the Town of Southold. D. Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State pearl. E. Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this section with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State Board. F. No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of this article on the effective date of the section shall suffer any diminution of such benefit because of the provisions of this section. § 245-12 Effective date. This article shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 200-5. § 245-13 Un-remarried Uiffemaffied spouses of deceased volunteer fire fighters or ambulance workers. Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's un-remarried unremaFfied spouse; provided, however,that: A. For members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service killed in the line of duty: (1) Such un-remarried uBTemaffied spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried unfemaffied spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and (2) Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and ' (3) Such deceased volunteer had been receiving the exemption prior to his or her death. B. For deceased members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service: (1) Such un-remarried uiffemafried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service; and Updated: 9/29/2023 10:10 AM by Lynda Rudder Page 6 Resolution 2023-847 Board Meeting of September 26, 2023 (2) Such deceased member had been enrolled for at least 20 years; and (3) Such deceased member and un-remarried unremaffied spouse had been receiving the exemption prior to his or her death.;—and providing for the exemption regarding seheel distr-iet purposes. 245-14 Applicability. _ Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 200€. 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 take effect immediately upon filing with the Secretary of State as provided by law. Denis Noncarrow Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Jill Doherty, Councilwoman SECONDER:Sarah E.Nappa, Councilwoman AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell Updated: 9/29/2023 10:10 AM by Lynda Rudder Page 7 Southold Town Board - Letter Board Meeting of September 26, 2023 RESOLUTION 2023-847 Item# 5.34 y�°Qa ADOPTED DOC ID: 19540 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2023-847 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON SEPTEMBER 26,2023: WHEREAS there has been presented to the Town Board of the Town of Southold, Suffolk County,New York, on the 26th day of September, 2023, a Local Law ehititled "A Local Law in relation to an Amendmentts'to Chapter 245,Taxation" now therefor be it n 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 10th day of October, 2023 at 7:00 pm, at which time all interested persoifwill be heard. The proposed Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation" which reads as follows: LOCAL LAW NO. 2023 A Local Law entitled, "A Local Law in relation to an Amendment to Chapter 245,Taxation" BE IT ENACTED by the Town Board of the Town of Southold as follows: I. Purpose The Purpose of the amendment is to provide tax relief to volunteer fire department or incorporated voluntary ambulance service members and/or spouses and Senior Citizens II. Amendment. The Southold Town Code is hereby amended by removing the struck through words and adding the underlined words as follows: Article I - Senior Citizen Exemptions § 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 a married couple or by siblings husband and v4&, 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 Generated September 27, 2023 Page 49 Southold Town Board - Letter Board Meeting of September 26, 2023 $0 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. B. The real property tax exemption on real property owned by a married couple husband and wifbe, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because'of the death of the older spouse, so long as the surviving spouse is at least 62 years of age. C. The above ,,..,eme s1,µ11 be„al:L fated described i Real l D rtom. Tax T R n 67 7 shall v 1 1KL 1111\V U111V1JV1L benefits,shall inelude soeial(seeur-ity and retirement total gain ffem the 7 dividends, sale E)r-exchange of a eapital asset w-hieh may be offset by a!E)ss fr-OM the sale E)r-Oxehange net rental 7 7 salary E)r-earnings, and T-11-071E - ie from self 7 7 gifts, , payments made te individuals because of their-status as vietims of Nazi perseGUtk)n aS defined in P.L. 103 286'E)izreicyi ccicrthrough emplvyiczt 'rthe federal fvst cr drag expenses etu ll, rid -hieb, ..oro not reimbursed a o ;a b. . The term C7 - r-„--- --------11✓'rK Y 11 V11 VlV 11VL 1e1111 Ll UrJe "income” as used herein shall mean the "adiusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year,subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. Any tax- exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule CAE, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all loses shall not exceed fifteen thousand dollars. Generated September 27, 2023 Page 50 Southold Town Board - Letter Board Meeting of September 26, 2023 § 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 a married person, either-the husband or the wife,,their combined income may not exceed such sum. ; ' ; dividends; total gain frana the sale or-exehange of a eapital asset, W-hieh may be off-set by-a less fiem the sale or-exehange of a capital asset in the same ineeme tfflE year-; not r-en4al income; sal . I . gs; and the no! ineome from self empleymepA, but shall not include , sueh ineome shall not inelude veterans' disabilit-y eompensation, as defined in Title 3 8 o empleymen4, no depreciation deduetion shall be allowed for-the exhaustion, wear- and te mai ^ personalproperty held for-the r ^,a, etior of in.^ . The term"income" as used erein shall mean the "adjusted gross income" for federal income tax purposes as reported e\- on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in the such federal adjusted gross income; provided that if no such return was filed k for the applicable income tax year,the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; distributions from retirement and annuity accounts, including Individual Retirement Accounts and Individual Retirement Annuities; any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and any losses that were applied to reduce the applicants,federal adjusted gross income shall be subject to the following limitations: the net amount of loss reported on federal Schedule C,D,E, or F shall not exceed three thousand dollars per schedule , the net amount of any other separate category of loss shall not exceed three thousand dollars and the aggregate amount of all oses shall not exceed fifteen thousand dollars. B. Unless the owner shall have held an exemption under this section for the owner's previous residence or unless Unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twelve (12).-24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of eithe a married person husband or in whose name title of the property shall have been vested at the time of death, and then becomes vested solely in such person's surviving spouses by virtue of devise by or descent from the deceased spouse, the time of ownership of the property by the deceased spouse husband or , the time E)f ownership of the propei:ty by the deee a husband or-wife shall be deemed also Generated September 27, 2023 Page 51 Southold Town Board - Letter Board Meeting of September 26, 2023 a time of ownership by the surviving spouse suFvivo , and such ownership shall be deemed continuous for the purposes of computing such period of twelve 12 2-4 consecutive months. , and provided fui4her th In-the event of a transfer by a married person e-i-the ^ husband or wife to such person's spouse the other spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of twelve (12) 24-consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceedings, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this article. Where a residence is sold and replaced with another within one year and both residences are within the state,the period of ownership of both properties shall be deemed consecutive for the purposes of this article. C. Unless the property is used exclusively for residential purposes. D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property. § 245-3 Applications. A. Applications for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the commissioner,State Beard, to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. B. Any person who has been granted an exemption pursuant to this article on five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person, a sworn affidavit must be included with the tax payment, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the commissioner State Board provided by the Assessor. If such affidavit is not included with the tax payment, the Receiver of Taxes shall proceed pursuant to § 551- a of the Real Property Tax Law. § 245-4 Reapplications. A. At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed,prepaid envelope of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the Generated September 27, 2023 Page 52 Southold Town Board - Letter Board Meeting of September 26, 2023 application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on form prescribed by the commissioner Viand shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. B. Notwithstanding any other provisions of this article, in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article of the preceding assessment roll shall fail to file an application for such exemption on or before the taxable status_date,,such owner or owners may file, and the assessing authority shall accept the application, executed as if such application has been filed on or before the taxable status date, if such application is filed with the assessing authority on or before the date for the hearing of complaints. § 245-5 Penalties for offenses. Any person that knowingly makes a false statement in an application under this chapter, or who knowingly allows a person to make a false statement in an application under this chapter, and which application is filed with the appropriate assessing authority, shall be guilty of a violation punishable by a fine of not to exceed $1;000 or a period of incarceration not to exceed 15 days, or both such fine and imprisonment. Upon conviction under this chapter, the person shall be disqualified from applying for an exemption under this chapter for a period of five years from the date of conviction. § 245-6 Notice. The assessing authority shall notify, or cause to be notified, each person owning residential real property in the Town of the provisions of this article, such notice to be sent with each tax bill to such persons, and shall be in such form and content as shall comply with the provisions of Subdivision 4 of§ 467 of the Real Property Tax Law. A second cony of the notice required by this section shall be sent thirty days prior to the filinjj deadline. Article V - Exemption For Volunteer Fire Fighters And Ambulance Workers § 245-11 Exemption granted; amount; qualifications. A. Qualifying residential real property, under § 466 e 466-a of the New York State Real Property Tax Law, owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse residing in Suffolk County, shall be exempt from taxation to the extent of 10% of the assessed value of such property for city, village,Ttown, part Ttown, special district, county or school district purposes, exclusive of special assessments. B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless: (1) The applicant resides in the city,-Ttown or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; Generated September 27, 2023 Page 53 Southold Town Board - Letter Board Meeting of September 26, 2023 (2) The property is the primary residence of the applicant; (3) The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; (4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, _fire department or voluntary ambulance service as determined by the governing body of a city,village, school district, fire district or county; provided, however, that the applicant has at least two years of service. for at least five. ,-the a pliea„t has been t fie by the author-ib,L .,i _ 1liUJL five V �1i-UTJVJ juri a.aietio for-the; rate.l : .,luntn, ambulance ne. eiffelled lllmhel of such 111V1pVIUted. ,lun4afy amb, lanee ne e for- at leant five years. It shall be the duty and responsibility of the governing body of each municipality, school district and/or fire district to determine the procedure for certification. C. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated voluntary fire companyl-,eT--fire department or incorporated voluntary ambulance service, shall be granted the ten-percent-exemption as authorized by this section for the remainder of his or her life, as long as his or her primary residence is located within the Town of Southold. D. Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner State Bear . E. Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this section with the Assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner fid . F. No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of this article on the effective date of the section shall suffer any diminution of such benefit because of the provisions of this section. § 245-12 Effective date. This article shall take effect immediately upon filing in the Office of the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2405. § 245-13 Un-remarried Unfemarried spouses of deceased volunteer fire fighters or ambulance workers. Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire Generated September 27, 2023 Page 54 Southold Town Board - Letter Board Meeting of September 26, 2023 company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member"s un-remarried unremaffied spouse; provided, however, that: A. For members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service killed in the line of duty: (1) Such un-remarried uiffemaffied spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried unr€marr4ed spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and (2) Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and (3) Such deceased volunteer had been receiving the exemption prior to his or her death. B. For deceased members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service: (1) Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service; and (2) Such deceased member had been enrolled for at least 20 years; and (3) Such deceased member and un-remarried unfemaffied spouse had been receiving the exemption prior to his or her death.;;—aid (4) The gvviiurug vady ofu seheal ruiatriet adepts a resolution after-. „blie h , providing for-the exemption on,ring s.ho of (intriet purposes. 245-14 Applicability. Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024 2006. 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 take effect immediately upon filing with the Secretary of State as provided by law. Denis Noncarrow Southold Town Clerk Generated September 27, 2023 Page 55 Southold Town Board - Letter Board Meeting of September 26, 2023 RESULT: ADOPTED [UNANIMOUS] MOVER: Jill Doherty, Councilwoman SECONDER:Sarah E. Nappa, Councilwoman AYES: Nappa, Doroski, Mealy, Doherty, Evans, Russell Generated September 27, 2023 Page 56