HomeMy WebLinkAboutLL 2007 #04
.
*/
\;- ...."
'- _:Ii -
.
RECEIVED
APR It 2007
STATE OF NEW YORK
DEPARTMENT OF STATE
41 STATE STREET
ALBANY, NY 12231-0001
Southord Town Clerk
ELIOT SPITZER
GOVERNOR
LORRAINE A CORTES-VAzQUEZ
SECRETARYQF STATE
April 3, 2007
Lynda Bohn
Town of South old
Town Hall, 53095 Main Rd
P.O. Box 1179
South old NY 11971
RE: Town of Southold, Local Law 4 5 & 6 2007, filed on 2/28/07
Dear Sir/Madam:
The above referenced material was received and filed by this office as indicated.
Additional local law filing forms can be obtained from our website, www.dos.state.nv.us.
Sincerely,
Linda Lasch
Principal Clerk
State Records and Law Bureau
(518) 474-2755
WWW.DOS.STATE.NY.US . E-MAil: INFO@DOS.STATE.NY.US
.
.
SOUTHOLD TOWN BOARD
PUBLIC HEARING
February 13, 2007
8:00 PM
COUNCILMAN WICKHAM: NOTICE IS HEREBY GIVEN there has been presented
to the Town Board of the Town of South old, Suffolk County, New York, on the 16th day
of January, 2007 a Local Law entitled "A Local Law in relation to Amendments to the
Partial Tax Exemption for Senior Citizens with Limited Income" AND
NOTICE IS HEREBY GIVEN that the Town Board of the Town of Southold will hold
a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main
Road, Southold, New York, on the 13th dav of Februarv. 2007 at 8:00 p.m. at which
time all interested persons will be given an opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to the
Partial Tax Exemption for Senior Citizens with Limited Income" reads as follows:
LOCAL LAW NO. 2007
A Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax
Exemption for Senior Citizens with Limited Income".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Purpose - It is the goal of the Town of South old to provide for the broadest tax
exemption provided by New York State Law for Senior Citizens with limited
income. This Amendment adjusts those tax exemptions to meet the full extent of
the amended State law.
II. Chapter 245 of the Code of the Town of South old is hereby amended as follows:
(l245-1. Partial Exemption for Senior Citizens.
A. Amount of Exemption.
(1) Real property owned by one or more persons, each of whom is 65 years of
age or over, or real property owned by husband and wife, one of whom is 65 years of age
or over, shall be exempt from Town taxes to the extent provided, subject to the following
income limitations: [Amended 9-29-1998 by L.L. No. 16-1998; 1-30-2001 by L.L. No.
3-2001; 3-25-2003 by L.L. No. 6-2003; 11-18-2003 by L.L. No. 26-2003]
Income Extent of Exemption
Ur tEl $23,999
$21,000 tEl $21,999
$25,009 tEl $25,999
$26,000 tEl $26,999
$27,000 tEl $27,299
$27,900 to $2S,799
$22,800 to $29,699
$29,700 tEl $30,599
$30,690 tEl $31,199
$31,590 to $32,399
50%,
15%
10~<'
35%
30~<'
25%
20%
15~<'
10~<'
5~/v
2007/08 Limit
Up to $25,999
$26,000 to $26,999
$27.000 to $27,999
$28,000 to $28,999
$29,000 to $29,899
$29,900 to $30,799
$30,800 to $31,699
$31,700 to $32.599
$32,600 to $33,499
$33,500 to $34,399
2008/09 Limit
Up to $26,999
$27,000 to $27,999
$28,000 to $28,999
$29,000 to $29,999
$30,000 to $30,899
$30,900 to $3 L799
$31.800 to $32,699
$32,700 to $33.599
$33,600 to $34,499
$34,500 to $35,399
2009/1 0 Limit
Up to $27,999
$28,000 to $28,999
$29,000 to $29,999
$30,000 to $30,999
$31.000 to $31.899
$31.900 to $32,799
$32,800 to $33,699
$33,700 to $34,599
$34,600 to $35,499
$35,500 to $36,399
2010/11 Limit
UP to $28,999
$29,000 to $29,999
$30,000 to $30,999
$31.000 to $31.999
.
.
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
50%
45%
40%
35%
.
.
$32,000 to $32,899
$32,900 to $33,799
$33,800 to $34,699
$34,700 to $35,599
$35,600 to $36.499
$36.500 to $37.399
30%
25%
20%
15%
10%
5%
9245-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985]
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$32,399 $34.399 effective Julv L 2006, $35,399 effective
Julv L 2007, $36.399 effective Julv L 2008 and $37.399 effective Ju1v L 2009. "Income
tax year" shall mean the twelve-month period for which the owner or owners filed a
personal income tax return or, if no return is filed, the calendar year. Where title is
vested in either the husband or the wife, their combined income may not exceed such
sum. Such income shall include social security and retirement benefits; interest;
dividends; total gain from the sale or exchange of a capital asset, which may be offset by
a loss from the sale or exchange of a capital asset in the same income tax year; net rental
income; salary or earnings; and the net income from self-employment, but not including a
return of capital, gifts or inheritances. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for the exhaustion,
wear and tear of real or personal property held for the production of income. [Amended
4-5-1988 by L.L. No. 7-1988; 2-6-1990 by L.L. No. 1-1990; 3-27-1990 by L.L. No. 3-
1990; 2-2-1993 by L.L. No. 2-1993; 12-27-1994 by L.L. No. 31-1994; 11-18-2003 by
L.L. No. 26-2003]
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. APPLICABILITY AND EFFECTIVE DATE
This Local Law shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after January 1, 2006. This Local Law shall take effect
immediately upon filing with the Secretary of State as provided by law.
I have a notice that this has appeared in the local newspaper as a legal and it has appeared
on the Town Clerk's bulletin board outside and I have no further communications on this
public hearing.
.
.
SUPERVISOR RUSSELL: Would anybody like to come up before the Town Board and
address this particular local law? (No response) Hearing none, can I get a motion to
close the hearing?
* * * * *
~o~
Elizabeth A. Neville
Southold Town Clerk
.
.
NEW YORK STATE DEPARTMENT OF STATE
Local Law Filing
41 STATE STREET. ALBANY. NY 12231
(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.
C B lUlt)'
~
Town of
Village
SOUTHOLD
LOCAL LAW NO.4 of 2007
A Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax Exemption for Senior
Citizens with Limited Income".
BE IT ENACTED by the Town Board of the Town of South old as follows:
1. Purpose - It is the goal of the Town of Southold to provide for the broadest tax exemption provided by
New York State Law for Senior Citizens with limited income. This Amendment adjusts those tax
exemptions to meet the full extent of the amended State law.
II. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
g245-1. Partial Exemption for Senior Citizens.
A. Amount of Exemption.
(I) Real property owned by one or more persons, each of whom is 65 years of age or over,
or real property owned by husband and wife, one of whom is 65 years of age or over, shall be
exempt from Town taxes to the extent provided, subject to the following income limitations:
[Amended 9-29-1998 by L.L. No. 16-1998; 1-30-2001 by L.L. No. 3-2001; 3-25-2003 by L.L.
No. 6-2003; 11-18-2003 by L.L. No. 26-2003]
Income
Extent of Exemption
2007/08 Limit
Up to $25,999
$26,000 to $26,999
$27,000 to $27,999
$28,000 to $28,999
$29,000 to $29,899
$29,900 to $30,799
50%
45%
40%
35%
30%
25%
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS-239(Rev 11/99)
$30,800 to $31,699- 20% -
$31,700 to $32,599 15%
$32,600 to $33,499 10%
$33,500 to $34,399 5%
2008/09 Limit
Up to $26,999 50%
$27,000 to $27,999 45%
$28,000 to $28,999 40%
$29,000 to $29,999 35%
$30,000 to $30,899 30%
$30,900 to $31,799 25%
$31,800 to $32,699 20%
$32,700 to $33,599 15%
$33,600 to $34,499 10%
$34,500 to $35,399 5%
2009/10 Limit
Up to $27,999
$28,000 to $28,999
$29,000 to $29,999
$30,000 to $30,999
$31,000 to $31,899
$31,900 to $32,799
$32,800 to $33,699
$33,700 to $34,599
$34,600 to $35,499
$35,500 to $36,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2010/11 Limit
Up to $28,999
$29,000 to $29,999
$30,000 to $30,999
$31,000 to $31,999
$32,000 to $32,899
$32,900 to $33,799
$33,800 to $34,699
$34,700 to $35,599
$35,600 to $36,499
$36,500 to $37,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
9245-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985]
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
2
$34,399 effective July 1,2_, $35,399 effective July 1,2007, $361 effective July 1,2008
and $37,399 effective July 1,2009. "Income tax year" shall mean the twelve-month period for which
the owner or owners filed a personal income tax return or, if no return is filed, the calendar year. Where
title is vested in either the husband or the wife, their combined income may not exceed such sum. Such
income shall include social security and retirement benefits; interest; dividends; total gain from the sale
or exchange of a capital asset, which may be offset by a loss from the sale or exchange of a capital asset
in the same income tax year; net rental income; salary or earnings; and the net income from self-
employment, but not including a return of capital, gifts or inheritances. In computing net rental income
and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion,
wear and tear of real or personal property held for the production of income. [Amended 4-5-1988 by
L.L. No. 7-1988; 2-6-1990 by L.L. No. 1-1990; 3-27-1990 by L.L. No. 3-1990; 2-2-1993 by L.L. No. 2-
1993; 12-27-1994 by L.L. No. 31-1994; 11-18-2003 by L.L. No. 26-2003]
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. APPLICABILITY AND EFFECTIVE DATE
This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on
or after January 1,2007. This Local Law shall take effect immediately upon filing with the Secretary
of State as provided by law.
3
(Complete the certificln in the paragraph that applies to the M1tg 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. 4 of20 ~ of the
(CBUIl~ HCi~ )(Town) (YiIlag8) of SOUTHOLD was duly passed by the
TOWN BOARD on Februarv 13 , 20 !!l-, in accordance with the applicable provisions oflaw.
2. (pa~sage by 10eallegi~lati-le body with appFe,'al, no disappro\'al or repassage after disappro'/al b" the Eleetive
Chief Exeeutive Of-fieeF* .)
I hereby certifY that the local law annexed hereto, designated as local law No.
of the (County)(City)(Town)(ViIlage) of
of20
was duly passed by the
20 _, and was (approved)(not approved)(repassed after
and was deemed duly adopted on 20_
on
disapproval) by the
in accordance with the applicable provisions oflaw.
J. (Final adoption b,- referendnm.)
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 ofa (mandatory)(permissive) referendum, and received the affirmative vote ofa majority of
the qualified electors voting thereon at the (general)(special)(annual) election held on 20_, in
accordance with the applicable provisions of law.
~. (Sulljeet to permissive referendum and final adoption beeause no valid petition was filed rel\uesting
referendum.)
I hereby certifY that the local law annexed hereto, designated as local law No.
(County)( City )(T own )(V iIlage)
of 20 of the
of was duly passed by the
on 20, and was (approvedXnot 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, Ifthere 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.
4
'S,-CCit;" loeallaw eoneerning Chartl.edsion 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 ofa ml!iority of the qualified
electors of such city voting thereon at the (special)(general) election held on 20 _,
became operative.
Ii, (County local 18'\1' eoneerning adoption of Charter.)
I hereby certifY that the local law annexed hereto, designated as local law No of20
of the County of State of New York, having been submitted to the electors
at the General Election of November 20_, pursuant to subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cities of
said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit voting at said
general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I further certifY that I have compared the preceding local law with the original on file in this office and that the same is a
correct transcript therefrom and of the whole of such original local law , and was finally adopted in the manner indicated
in paragraph 1 , above.
(Seal)
Clerk 0 the Coo egislative body. City. Town
or officer designated by local legislative body
Elizabeth A. Neville, Town Clerk
Date: February 20, 2007
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
COUNTY OF SUFFOLK
I, the undersigned, hereby certifY that the foregoing local aw con . s the correct text and that all proper proceedings
have been had or taken for the enactment of the local law nn
6--
. gnator
tr' ia A. Finnegan, Esq., Town Attorney
ran Corcoran. ESQ.. Assistant Town Attornev
Title
('OUR!:,
~
Town of
"ilIagi!
Date:
SOUTHOLD
February 20, 2007
5
.
.
ELIZABETH A. NEVILLE
TOWN CLERK
REGISTRAR OF VITAL STATISTICS
MARRIAGE OFFICER
RECORDS MANAGEMENT O~'FICER
FREEDOM OF INFORMATION OFFICER
Town HaU, 53095 Main Road
P.O. Box 1179
Southold, New York 11971
Fax (631) 765-6145
Telephone (631) 765-1800
southoldtown. northfor k. net
OFFICE OF THE TOWN CLERK
TOWN OF SOUTHOLD
February 20, 2007
Federal Express
New York State Department of State
State Records and Law Bureau
41 State Street
Albany, NY 12231
RE: Local Law Number 4-6 of2007
Town of Southold, Suffolk County
Dear Sirs:
In accordance with provisions of Section 27 of the Municipal Home Rule Law, I am
enclosing herewith certified copies of Local Law Number 4-6 of 2007 of the Town of Southold,
suitable for filing in your office.
I would appreciate if you would send me a receipt indicating the filing of the enclosures
in your office. Thank you.
Very truly yours,
Lynda M Bohn
SouthoId Deputy Town Clerk
Enclosures
cc: Town Attorney
Town of South old - Lette~
Board.eting of February 13,2007
RESOLUTION 2007-202
ADOPTED
Item # 42
DOC ID: 2614
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-202 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
FEBRUARY 13,2007:
WHEREAS, there has been presented to the Town Board of the Town of South old, Suffolk
County, New York, on the 16th day of January, 2007 a Local Law entitled "A Local Law in
relation to Amendments to the Partial Tax Exemption for Senior Citizens with Limited
Income" and
WHEREAS the Town Board of the Town of South old held a public hearing on the aforesaid
Local Law at which time all interested persons were given an opportunity to be heard, and now
therefore be it
RESOLVED that the Town Board of the Town of Southold hereby ENACTS the proposed
Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax Exemption
for Senior Citizens with Limited Income" which reads as follows:
LOCAL LAW No.4 2007
A Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax
Exemption for Senior Citizens with Limited Income".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Purpose - It is the goal of the Town of Southold to provide for the broadest tax
exemption provided by New York State Law for Senior Citizens with limited income. This
Amendment adjusts those tax exemptions to meet the full extent of the amended State law.
II. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
g245-1. Partial Exemption for Senior Citizens.
A. Amount of Exemption.
Generated February 14,2007
Page 59
Town of Southold - Lette~
Board.eting of February 13,2007
(I) Real property owned by one or more persons, each of whom is 65 years of age or
over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall
be exempt from Town taxes to the extent provided, subject to the following income limitations:
[Amended 9-29-1998 by 1.1. No. 16-1998; 1-30-2001 by 1.1. No. 3-2001; 3-25-2003 by 1.1.
No. 6-2003; 11-18-2003 by 1.1. No. 26-2003]
Income
Extent of Exemption
UIl to $23,999
$2~,000 to $2~,999
$25,000 to $25,999
$26,000 to $26,999
$27,000 to $27,899
$27,900 to $28,799
$28,800 to $29,699
$29,700 to $39,599
$30,600 to $31,~99
$31,500 to $32,399
50%
~5%
~O%
35%
30%
25%
29%
15%
10%
5%
2007/08 Limit
UP to $25,999
$26,000 to $26,999
$27,000 to $27,999
$28,000 to $28,999
$29,000 to $29,899
$29,900 to $30,799
$30,800 to $31,699
$31.700 to $32,599
$32,600 to $33.499
$33,500 to $34,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2008/09 Limit
UP to $26,999
$27,000 to $27,999
$28,000 to $28,999
$29,000 to $29,999
$30,000 to $30,899
$30,900 to $31.799
$31,800 to $32,699
$32,700 to $33,599
$33,600 to $34.499
$34,500 to $35,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
Generated February 14,2007
Page 60
Town of South old - Lette~
Board _eting of February 13, 2007
2009/10 Limit
Up to $27.999
$28.000 to $28.999
$29.000 to $29.999
$30.000 to $30.999
$3 1.000 to $3 1.899
$3 1.900 to $32.799
$32.800 to $33.699
$33.700 to $34.599
$34.600 to $35.499
$35.500 to $36.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
20 I 0111 Limit
Up to $28.999
$29.000 to $29.999
$30.000 to $30.999
$3 1.000 to $3 1.999
$32.000 to $32.899
$32.900 to $33.799
$33.800 to $34.699
$34.700 to $35.599
$35.600 to $36.499
$36.500 to $37.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
9245-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985]
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 0[$32,399 $34.399 effective Julv I. 2006. $35.399 effective Julv 1.2007. $36.399
effective Julv I. 2008 and $37.399 effective Julv I. 2009. "Income tax year" shall mean the
twelve-month period for which the owner or owners filed a personal income tax return or, if no
return is filed, the calendar year. Where title is vested in either the husband or the wife, their
combined income may not exceed such sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the sale or exchange of a capital asset,
which may be offset by a loss from the sale or exchange of a capital asset in the same income tax
year; net rental income; salary or earnings; and the net income from self-employment, but not
including a return of capital, gifts or inheritances. In computing net rental income and net
income from self-employment, no depreciation deduction shall be allowed for the exhaustion,
wear and tear of real or personal property held for the production of income. [Amended 4-5-
Generated February 14,2007
Page 61
Town of Southold - Letter-
Board .eting of February 13,2007
1988 by L.L. No. 7-1988; 2-6-1990 by L.L. No. 1-1990; 3-27-1990 by L.L. No. 3-1990; 2-2-
1993 by L.L. No. 2-1993; 12-27-1994 by L.L. No. 31-1994; 11-18-2003 by L.L. No. 26-2003]
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. APPLICABILITY AND EFFECTIVE DATE
This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates
occurring on or after January 1,2007. This Local Law shall take effect immediately upon filing
with the Secretary of State as provided by law.
~~ .'!L.
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Albert Krupski Jr., Councilman
SECONDER: William P. Edwards, Councilman
AYES: Wickham, Ross, Edwards, Russell, Krupski Jr.
ABSENT: Louisa P. Evans
Generated February 14,2007
Page 62
.
Town of Southold - Letter
. LL-
Board ~ting of February 13,2007
RESOLUTION 2007-199
ADOPTED
Item # 39
DOC 10: 2620
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-199 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
FEBRUARY 13,2007:
RESOLVED that the Town Board of the Town of South old hereby finds that the adootion of
the local law entitled "A Local Law in relation to Amendments to the Partial Tax
Exemotion for Senior Citizens with Limited Income" is classified as a Tvoe II Action
oursuant to SEQRA Rules and Reeulations, 6 NYCRR Section 617.5, and is not subject to
review under SEQRA.
~2;k--'/.l..
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: William P. Edwards, Councilman
SECONDER: Albert Krupski Jr., Councilman
AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr.
Generated February 14,2007
Page 58
#8202
STATE OF NEW YORK)
)SS:
COUNTY OF SUFFOLK)
Candice Schott of Mattituck, in said county, being duly sworn, says
that he/she is Principal clerk of THE SUFFOLK TIMES, a weekly newspaper,
published at Mattituck, in the Town of Southold, County of Suffolk and State of
New York, and that the Notice of which the annexed is a printed copy, has been
regularly published in said Newspaper once each week for 1 week(s),
,"""".ely, romme'O'9 0' the '" dey (I::JJz..rt/ ~
Principal Clerk
Sworn to before me this
2007
c9- day of Ub
ClmAJ/hw- Lt;La\ I
CHRISTINA VOLlNSKI
NOTARY PUBLIC-STATE OF NEW YORK
NO. 01_V06105050
QU(llili~cl In Suflolk county
Commlss1or. Expires FebrUary 28. 2008
LEGAL NOTICE
NOTICE OF PUBLIC HEARING
NonCE IS HEREBY GIVEN there
has bee"Q presented to the Town Board
of the Town of Southold, Suffolk County,
New York, on the 16th day of January,
2007 a Local Law entitled "A Local Law
in relation to Amendments to the Partial
Tax Exemotion for Senior Citizens with
Limited Income" AND
NOnCE IS HEREBY GIVEN that
the Town Board of the Town of Southold
will hold a public hearing on the afore-
said Local Law at the Southald Town
Hall, 53095 Main Road, Southold, New
York, on the 13th dav of Fehruan. 2007
at ~ at which time all interested
persons will be given an opportunity to
be heard.
The proposed Local Law entitled, "A
Load I JlW in relation to Amendments
to the Partial Tax ExemntiOD for Senior
Citizens with Limited Income" reads as
follows:
LOCAl lAW NO. 2007
A Local Law entitled, i'A I,ocal r aw
in relation to Amendments to the Partial
Tax Exemotion for Senior Citizen~ with
Limited Int":ome."
BE IT ENACTED by the Town Board
of the Town of Southold as follows:
I. Purpose - It is the goal of the Town
of Southold to provide for the broadest
tax exemption provided by New York
State Law for Senior Citizens with lim-
ited income. 11tis Amendment adjusts
those tax exemptions to meet the full
extent of the amended State law.
n. Chapter 245 of the Code of the
Town of Southold is hereby amended as
follows:
~245-1. Partial Exemption for Senior
Citizens.
A. Amount of Exemption.
(1) Real property owned by one or
more persons, each of whom is 65 years
of age or over, or real property owned
by husband and wife, one of whom is
65 years of age or over, shall be exempt
from Town taxes to the extent provided,
subject to the following income Iimita~
tions: [Amended 9-29-1998 by L.L. No.
16-1998; 1-30-2001 by LL. No. 3-2001;
3-25-2003 by L.L. No. 6-2003; 11-18-2003
by L.L. No. 26-2003J
Inoome Extent of Exemption
Up l~ $2),999 S8%
$24,808 'v $Z 1.999 45%
$25,808 'v $25.999 48%
$26,808 'v $26,999 35%
$27,808 'v $27,899 38%
$27,908 '0 $20,799 25%
$28,808 'v $29,699 28%
$29,708 tv $38,599 15%
138,608 tv 131,m 10%
131,S8"'v 132,399 S%
2007108 Limit
Un to $25 999
$2(1000 to $76 999
$27 000 to $27 999
$28 000 to $7.8 999
$29000 to $79 899
$29 900 to $30 799
$30 800 to $31 (199
$31 700 to $32 599
$32 600 to $33 499
$33 :'100 to $:w 399
2OM/09 limit
Uo to $2(1 999
$27 000 to $27 999
$28 000 to $28 999
$29000 to $29 999
$30 000 to $30 899
$30 900 to $..11 799
$31 800 to $32 (199
$32 700 to $33 599
$33 600 to $34 499
$34 500 to $35 399
2009/10 Limit
Un to $27 999
$28 000 to $28 999
$29 000 to $29 999
$30000 to $30 999
$31000 to $:\1 899
$31 900 to $37 799
$32 800 to $33 699
$33 700 to $34 599
$34 600 to $35 499
$35 500 to $36 399
2010/11 limit
Uo to $28 999 :'10%
$29000 to $7.9 999 45%
$30000 to $30 999 40%
$31000 to $:\1 999 :\5%
$32 000 to $32 899 30%
$32900 to $:\1 799 2:'1%
$33800 to $34 (199 20%
$34700 to $35 599 15%
$35 600 to $36 499 ] 0%
$36500 to $37 399 5%
~245-2. Conditions. [Amended 3-12-
1985 by L.L. No. 3-1985J
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 imme-
diately preceding the date of making ap-
plication for exemption exceeds the sum
of $3r,399 $34 :\99 effective Julv 1 7006
$35199 effective Julv ] 2007 $36199
effective Jnlv 1 2008 and $17399 ef-
fective Julv 1 2009. "Income tax year"
shall mean the twelve-month period for
which the owner or owners filed a per-
sonal income tax return or, if no return
is filed, the calendar year. Where title is
vested in either the husband or the wife,
their combined income may not exceed
such sum. Such income shall include
social security and retirement benefits;
interest; dividends; total gain from the
SO%
4:'1%
40%
15%
10%
2S%
20%
15%
10%
5%
50%
45%
40%
35%
30%
2S%
20%
15%
10%
5%
50%
45%
40%
15%
10%
25%
20%
]5%
10%
S%
sale or exchange of a capital asset, which
may be offset by a loss from the sale or
exchange of a capital asset in the same
income tax year; net rental income; sal-
ary or earnings; and the net income from
self-employment, but not including a re-
turn of capital, gifts or inheritances. In
computing net rental income and net
income from self-employment, no de-
preciation deduction shall be allowed
for the exhaustion, wear and tear of real
or personal property held for the pro-
duction of income. [Amended 4-5-1988
by L.L. No. 7-1988; 2-6-1990 by L.L. No.
1-1990; 3-27-]990 by L.L. No. 3-1990; 2-
2-1993 by L.L. No. 2-1993; 12-27-1994 by
L.L. No. 31-1994; 11-18-2003 by L.L. No.
26-2003]
m. 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 unconstitution-
alorinvalid.
IV. APPLICABILITY AND EF-
FECnvE DATE
This Local Law shall apply to assess-
ment rolls prepared on the basis of tax-
able status dates occurring on or after
January 1,2006. This Local Law shall
take effect immediately upon filing with
the Secretary of State as provided by
law.
Dated; January] 6, 2007
BY ORDER OF
THE TOWN BOARD
OFTHE TOWN OF SOUTHOLD
Elizabeth Neville
Town Clerk
8202-lT 2/1
.
.
LEGAL NOTICE
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN there has been presented to the Town Board of the
Town of South old, Suffolk County, New York, on the 16th day of January, 2007 a Local
Law entitled "A Local Law in relation to Amendments to the Partial Tax Exemption
for Senior Citizens with Limited Income" AND
NOTICE IS HEREBY GIVEN that the Town Board ofthe Town of Southold will hold
a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main
Road, Southold, New York, on the 13th day of Februarv. 2007 at 8:00 p.m. at which
time all interested persons will be given an opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to the
Partial Tax Exemption for Senior Citizens with Limited Income" reads as follows:
LOCAL LAW NO. 2007
A Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax
Exemption for Senior Citizens with Limited Income".
BE IT ENACTED by the Town Board of the Town of South old as follows:
I. Purpose - It is the goal of the Town of Southold to provide for the broadest tax
exemption provided by New York State Law for Senior Citizens with limited
income. This Amendment adjusts those tax exemptions to meet the full extent of
the amended State law.
II. Chapter 245 of the Code of the Town of South old is hereby amended as follows:
g245-1. Partial Exemption for Senior Citizens.
A. Amount of Exemption.
(I) Real property owned by one or more persons, each of whom is 65 years of
age or over, or real property owned by husband and wife, one of whom is 65 years of age
or over, shall be exempt from Town taxes to the extent provided, subject to the following
.
.
income limitations: [Amended 9-29-1998 by L.L. No. 16-1998; 1-30-2001 by L.L. No.
3-2001; 3-25-2003 by L.L. No. 6-2003; 11-18-2003 by L.L. No. 26-2003]
Income
Extent of Exemption
Up to $23,999
$24,900 to $24,999
$25,009 te $25,999
$26,000 to $26,999
$27,009 to $27,&99
$27,900 to $2&,799
$2&,&99 te $29,699
$29,700 to $30,599
$30,600 to $31,499
$31,500 to $32,399
2007/08 Limit
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
Up to $25.999
$26.000 to $26.999
$27.000 to $27.999
$28.000 to $28.999
$29.000 to $29.899
$29,900 to $30.799
$30.800 to $31.699
$31.700 to $32.599
$32.600 to $33.499
$33,500 to $34.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2008/09 Limit
Up to $26.999
$27.000 to $27.999
$28.000 to $28.999
$29.000 to $29.999
$30.000 to $30,899
$30,900 to $31.799
$31.800 to $32.699
$32.700 to $33.599
$33.600 to $34.499
$34.500 to $35,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2009/10 Limit
UP to $27.999
$28,000 to $28.999
50%
45%
.
.
$29,000 to $29,999
$30,000 to $30,999
$31.000 to $31.899
$31.900 to $32,799
$32,800 to $33,699
$33.700 to $34.599
$34,600 to $35.499
$35,500 to $36,399
40%
35%
30%
25%
20%
15%
10%
5%
2010/11 Limit
UP to $28,999
$29,000 to $29,999
$30,000 to $30,999
$31.000 to $31.999
$32,000 to $32,899
$32,900 to $33,799
$33,800 to $34,699
$34,700 to $35,599
$35,600 to $36.499
$36,500 to $37,399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
g245-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985]
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 $32,399 $34,399 effective Julv 1,2006, $35.399 effective
Julv 1. 2007, $36.399 effective Julv 1. 2008 and $37.399 effective Julv I. 2009. "Income
tax year" shall mean the twelve-month period for which the owner or owners filed a
personal income tax return or, if no return is filed, the calendar year. Where title is
vested in either the husband or the wife, their combined income may not exceed such
sum. Such income shall include social security and retirement benefits; interest;
dividends; total gain from the sale or exchange of a capital asset, which may be offset by
a loss from the sale or exchange of a capital asset in the same income tax year; net rental
income; salary or earnings; and the net income from self-employment, but not including a
return of capital, gifts or inheritances. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for the exhaustion,
wear and tear ofreal or personal property held for the production of income. [Amended
4-5-1988 by L.L. No. 7-1988; 2-6-1990 by L.L. No. 1-1990; 3-27-1990 by L.L. No. 3-
1990; 2-2-1993 by L.L. No. 2-1993; 12-27-1994 by L.L. No. 31-1994; 11-18-2003 by
L.L. No. 26-2003]
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. APPLICABILITY AND EFFECTIVE DATE
This Local Law shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after January I, 2006. This Local Law shall take effect
immediately upon filing with the Secretary of State as provided by law.
Dated: January 16,2007
BY ORDER OF THE TOWN BOARD
OF THE TOWN OF SOUTHOLD
Elizabeth Neville
Town Clerk
PLEASE PUBLISH ON FEBRUARY 1, 2007 AND FORWARD ONE (1)
AFFIDAVIT OF PUBLICATION TO ELIZABETH NEVILLE, TOWN CLERK,
TOWN HALL, PO BOX 1179, SOUTHOLD, NY 11971.
Copies to the following:
Suffolk Times
Assessors
Town Clerk's Bulletin Board
Town Board Members
Town Attorney
.
.
ST ATE OF NEW YORK )
SS:
COUNTY OF SUFFOLK)
notice of which the annexed printed notice is a proper and substantial
manner, in a most public place in the Town of South old, Suffolk County, New York, to
wit: Town Clerk's Bulletin Board, 53095 Main Road, Southold, New York.
the Town of South old, New York being
,
, 2006, she affixed a
ELIZABETH A. NEVILLE, Town Clerk
duly sworn, says that on the :J5 day of
Public Hearing 2-13-07 at 8:00 p.m.
~Q~~
lizabeth A. Nev' Ie
Southold Town Clerk
~s before ~this
day of "
!
LYNDA M. BOHN
NOTARY PUBLIC, Stale of New York
No. 01606020932
Qualified in Suffolk CountY
Term Expires March 8 20 67
. -
-,
.
Town of Southold - Letter
. j~J-l
Board lfeeting of Janu;;; 16, 2007
RESOLUTION 2007-116
ADOPTED
Item # 34
DOC ID: 2534
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-116 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
JANUARY 16,2007:
WHEREAS, there has been presented to the Town Board of the Town of Southold, Suffolk
County, New York, on the 16th day of January, 2007 a Local Law entitled "A Local Law in
relation to Amendments to the Partial Tax Exemption for Senior Citizens with Limited
Income" now, therefore, be it
RESOLVED that the Town Board of the Town of South old will hold a public hearing on the
aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the
13th dav of February. 2007 at 8:00 p.m. at which time all interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to the Partial
Tax Exemption for Senior Citizens with Limited Income" reads as follows:
LOCAL LAW NO. 2007
A Local Law entitled, "A Local Law in relation to Amendments to the Partial Tax
Exemption for Senior Citizens with Limited Income".
BE IT ENACTED by the Town Board of the Town of South old as follows:
I. Purpose - It is the goal of the Town of Southold to provide for the broadest tax
exemption provided by New York State Law for Senior Citizens with limited income. This
Amendment adjusts those tax exemptions to meet the full extent of the amended State law.
II. Chapter 245 of the Code of the Town of South old is hereby amended as follows:
9245-1. Partial Exemption for Senior Citizens.
Generated January 17, 2007
Page 43
\
Town of South old - Lette.
Boartteeting of January 16, 2007
A. Amount of Exemption.
(I) Real property owned by one or more persons, each of whom is 65 years of age or
over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall
be exempt from Town taxes to the extent provided, subject to the following income limitations:
[Amended 9-29-1998 by L.L. No. 16-1998; 1-30-2001 by L.L. No. 3-2001; 3-25-2003 by L.L.
No. 6-2003; 11-18-2003 by L.L. No. 26-2003] .
Income
Extent of Exemption
Up to $23,999
$21,999 to $21,999
$25,009 to $25,999
$26,099 to $26,999
$27,999 to $27,899
$27,999 to $28,799
$28,809 to $29,699
$29,700 to $39,599
$30,699 to $31,199
$31,509 to $32,399
59%
15%
19%
35%
39%
25%.
20%
15%
19%
5%
2007/08 Limit
Up to $25.999
$26.000 to $26.999
$27.000 to $27.999
$28.000 to $28.999
$29.000 to $29.899
$29.900 to $30.799
$30.800 to $31.699
$3 L700 to $32.599
$32.600 to $33.499
$33.500 to $34.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2008/09 Limit
Up to $26.999
$27.000 to $27.999
$28.000 to $28.999
$29.000 to $29.999
$30.000 to $30.899
$30.900 to $31.799
$31.800 to $32.699
50%
45%
40%
35%
30%
25%
20%
Generated January 17,2007
Page 44
i"
.
Town of South old - Letter
.
Board Meeting of January 16, 2007
$32.700 to $33.599
$33.600 to $34.499
$34.500 to $35.399
15%
10%
5%
2009/10 Limit
UP to $27.999
$28.000 to $28.999
$29.000 to $29.999
$30.000 to $30.999
$3 1.000 to $31.899
$3 1.900 to $32.799
$32.800 to $33.699
$33.700 to $34.599
$34.600 to $35.499
$35.500 to $36.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
2010/11 Limit
Up to $28.999
$29.000 to $29.999
$30.000 to $30.999
$31.000 to $31.999
$32.000 to $32.899
$32.900 to $33.799
$33.800 to $34.699
$34.700 to $35.599
$35.600 to $36.499
$36.500 to $37.399
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
S245-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985]
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 0[$32,399 $34.399 effective Julv I. 2006. $35.399 effective Julv I. 2007. $36.399
effective Julv I. 2008 and $37.399 effective July I. 2009. "Income tax year" shall mean the
twelve-month period for which the owner or owners filed a personal income tax return or, ifno
return is filed, the calendar year. Where title is vested in either the husband or the wife, their
combined income may not exceed such sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the sale or exchange of a capital asset,
which may be offset by a loss from the sale or exchange of a capital asset in the same income tax
year; net rental income; salary or earnings; and the net income from self-employment, but not
Generated January 17,2007
Page 45
,
,
Town of Southold - Lette__
Boartteeting of January 16, 2007
including a return of capital, gifts or inheritances. In computing net rental income and net
income from self-employment, no depreciation deduction shall be allowed for the exhaustion,
wear and tear of real or personal property held for the production of income. [Amended 4-5-
1988 by L.L. No. 7-1988; 2-6-1990 by L.L. No, 1-1990; 3-27-1990 by L.L. No. 3-1990; 2-2-
1993 by L.L. No. 2-1993; 12-27-1994 by L.L. No, 31-1994; 11-18-2003 by L.L. No. 26-2003]
SEVERABILITY
III.
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. APPLICABILITY AND EFFECTIVE DATE
This Local Law shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after January 1,2006. This Local Law shall take effect
immediately upon filing with the Secretary of State as provided by law.
~~-i/~.
Elizabeth A. Neville
South old Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: William P. Edwards, Councilman
SECONDER: Albert Krupski Jr., Councilman
AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr.
Generated January 17,2007
Page 46