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HomeMy WebLinkAboutLL 2007 #25 SOUTHOLD TOWN BOARD PUBLIC HEARING December 18, 2007 4:40 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 20th day of November, 2007 a Local Law entitled "A Local Law in relation to Tax Exemption for Cold War Veterans" AND NOTICE IS HEREBY FURTHER GIVEN that the Town Board of the Town of Southold will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 18th day of December, 2007 at 4:40 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 Tax Exemption for Cold War Veterans" reads as follows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans". BE IT ENACTED by the Town Board of the Town of South old as follows: I. Purpose. The Town Board of the Town of South old wishes to opt into the New York State Real Property Tax Law exemption provided to Cold War Veterans. This extension of the existing veterans partial exemption to veterans of the Cold War period is an appropriate accommodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. II. A new Article VII of Chapter 245 of the Code of the Town of South old is hereby enacted as follows: ARTICLE VII Exemption for Cold War Veterans &245-17. Definitions. As used in this Article. the following terms shall have the meanings indicated. COLD WAR VETERAN - A person. male or female. who served on active dutv for a period of more than three hundred sixtv-five davs in the United States armed forces. Cold War Veteran Tax Exemption Public Hearing December 18, 2007 2 during the time period from September second, nineteen hundred forty-five to December twenty-sixth, nineteen hundred ninety-one, was discharged or released therefrom under honorable conditions and has been awarded the Cold War recognition certificate as authorized under Public Law 105-85, the 1998 National Defense Authorization Act. ARMED FORCES - The United States Army, Navy, Marine Corps, Air Force and Coast Guard. ACTIVE DUTY - Full-time duty in the United States armed forces, other than active duty for training. SERVICE CONNECTED - With respect to disability or death, such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in line of duty on active military, naval or air service. OUALIFIED OWNER- A Cold War veteran, the spouse ofa Cold War Veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled. OUALIFIED RESIDENTIAL REAL PROPERTY - Property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subiect to taxation and only the remaining portion used exclusively for residential purposes shall be subiect to the exemption provided by this section. Such property shall be the primary residence of the Cold War Veteran or the unremarried surviving spouse of a Cold War Veteran; unless the Cold War Veteran or unremarried surviving spouse is absent from the properly due to medical reasons or institutionalization for up to five years. LA TEST STATE EOUALIZA TION RATE - The latest final equalization rate established bv the state board. LATEST CLASS RATIO - The latest final class ratio established by the state board for use in a special assessing unit. &245-18. Cold War Veterans Exemption. A. Oualifying residential real property shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such properly; provided, however, that such exemption shall not exceed twelve thousand dollars or the product of twelve thousand dollars multiplied by the latest state equalization or the latest class ratio, whichever is less. Cold War Veteran Tax Exemption Public Hearing December 18, 2007 3 B. In addition to the exemption provided by paragraph A of this section, where the Cold War Veteran received a compensation rating from the United States veterans affairs or from the United States department of defense because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by fifty percent of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed forty thousand dollars, or the product of forty thousand dollars multiplied by the latest state qualization rate or the latest class ratio, whichever is less. C. If a Cold War veteran receives the exemption under Article VI of this Chapter, the Cold War veteran shall not be eligible to receive the exemption under this section. D. The exemption provided by paragraph A of this section shall be granted for a period often years. The commencement of such ten year period shall be governed pursuant to this subparagraph. Where a qualified owner owns qualifying residential real property on the effective date of this section such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this section. Where a qualified owner does not own qualifying residential real property on the effective date ofthis section, such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixty days after the date of purchase of qualifying residential real property; provided, however. that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within sixty days after the date of l'urchase ofresidential real property. such ten year period shall be measured from the first assessment roll in which the exemption occurs. If. before the expiration of such ten year period. such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of the ten year exemption period. E. Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile each vear. Applicants shall refile on or before the appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subiect to the penalties prescribed in the penal law. III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2008. This Local Law shall take effect Cold War Veteran Tax Exemption Public Hearing December 18, 2007 immediately upon filing with the Secretary of State as provided by law. The Southold Town Clerk is directed to forward a copy of this Local Law to the State Board of Real Property Services and the Southold Town Assessors. 4 I should say that this is a standard New York State provision. We are opting into it. It already exists for veterans of real wars. This extends it to the period in between those wars to cold war veterans as well. It has appeared as a legal out there on the Town Clerk's bulletin board and I have here the page from the newspaper where it appeared as a legal and I don't have any further communications in the file. SUPERVISOR RUSSELL: Thank you. Would anybody like to come up and address the Town Board on this local law in regard to the veteran's exemption? (No response) I would just ask you entertain me for one quick story. Several years ago as an Assessor, we had a gentleman come to my window. Robert Scott was waiting on him and he asked if we had given exemptions to World War II veterans, we said of course, please bring back proof of your dates of service and your discharge papers from the military. And he came back later that afternoon with his discharge papers from the German army. We had to explain to him that it was the right time frame, wrong side. JUSTICE EVANS: I move we close the hearing. * * * * * ~Qn"J~ Elizabeth A. 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NoSi_gnature o ~'~~~~bo"", _obIoininQ' sOgr\OllnlordoM<y DirectSignaMe O-.lIlrecipion1" '-"'VS'll"Iur driw"I,FH.W"" ~n~~~~~re o ~~~'~~= sogn""_",,,FH.rmI"! ~.", 0... 1~.~'1~1'~1__~f..bol'R1NT[O IN U,S A.SAf 1519\ ..0'11 H:") "'.-, ~ , ;: > z g ~ ~ ~ z ~ z ;;; n g ~ ~ = ~ g ~ ~ ;; z = ~ Q ~ ;:; ~ > n > > = ~ z g ~ = g n z ~ g ~ g - * . STATE OF NEW YORK DEPARTMENT OF STATE 41 STATE STREET ALBANY, NY 12231-0001 l ., ....~.-",.- \ \ \, ELIOTSPtTZER GOVERNOR LORRAINE A. CORTES-VAzQUEZ \ SeCRETARY OF STATE , \ January 23, 2008 RECEIVED Lynda M Bohn Deputy Town Clerk Town Hall 53095 Main Road PO Box 1179 South old NY 11971 JAN 2 8 2008 Soulhold Town Clerk RE: Town of Southold, Local Law No. 22 thru 25, 2007, filed on December 28,2007 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/corp/misc.html. Sincerely, Linda Lasch Principal Clerk State Records and Law Bureau (518) 474-2755 WWW.DDS.STATE.NY.US . E-MAil: INFO@DDS.STATE.NY.US ) . r [;' lJ RESOLUTION 2007-973 ADOPTED Item # DOC ID: 3402 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-973 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON DECEMBER 18,2007: RESOLVED that the Town Board of the Town of Southold hereby finds that the adoption of the local law entitled "A Local Law in relation to Tax Exemption for Cold War Veterans" is classified as a Type II Action pursuant to SEQRA Rules and Regulations, 6 NYCRR Section 617.5, is not subject to review under SEQRA, and is exempt from review under Chapter 268 of the Town Code of the Town of Southold, Waterfront Consistency Review. qt'"",Q."Q~tJ-.. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Thomas H. Wickham, Councilman SECONDER: Louisa P. Evans, Justice AYES: Krupski Jr., Edwards, Ross, Wickham, Evans, Russell I, l ( \\1 ' RESOLUTION 2007-975 ADOPTED Item # DOC ID: 3403 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-975 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON DECEMBER 18, 2007: WHEREAS, there has been presented to the Town Board of the Town of Southold, Suffolk County, New York, on the 20th day of November, 2007 a Local Law entitled "A Local Law in relation to Tax Exemption for Cold War Veterans" AND WHEREAS the Town Board of the Town of Southold held a public hearing on the aforesaid Local Law at which time all interested persons will be given an opportunity to be heard, now therefor be it RESOLVED that the Town Board of the Town of South old hereby ENACTS the proposed Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans" reads as follows: LOCAL LAW NO. 25 of 2007 A Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans". BE IT ENACTED by the Town Board of the Town of Southold as follows: I. Purpose. The Town Board of the Town of Southold wishes to opt into the New York State Real Property Tax Law exemption provided to Cold War Veterans. This extension of the existing veterans partial exemption to veterans of the Cold War period is an appropriate accommodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. II. A new Article VII of Chapter 245 ofthe Code of the Town of Southold is hereby enacted as follows: ARTICLE VII Exemption for Cold War Veterans &245-17. Definitions. As used in this Article. the following terms shall have the meanings indicated. COLD WAR VETERAN - A person. male or female. who served on active dutv for a period of more than three hundred sixtv-five davs in the United States armed forces. during the time period from September second. nineteen hundred fortv-five to December twenty-sixth. nineteen hundred ninetv-one. was discharged or released therefrom under honorable conditions and has been awarded the Cold War recognition certificate as authorized under Public Law 105-85. the 1998 National Defense Authorization Act. ARMED FORCES - The United States Armv. Navv. Marine Corps. Air Force and Coast Guard. ACTIVE DUTY - Full-time dutv in the United States armed forces. other than active duty for training. SERVICE CONNECTED - With respect to disabilitv or death. such disability was incurred or aggravated. or that the death resulted from a disabilitv incurred or aggravated, in line of duty on active militarv. naval or air service. OUALIFIED OWNER - A Cold War veteran. the spouse of a Cold War Veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where propertv is owned bv more than one qualified owner. the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran. such person mav also receive any exemption to which the deceased spouse was entitled. OUALIFIED RESIDENTIAL REAL PROPERTY - Propertv owned bv a qualified owner which is used exclusivelv for residential purposes; provided. however. that in the event that any portion of such property is not used exclusivel v for residential purposes. but is used for other purposes. such portion shall be subiect to taxation and onlv the remaining portion used exclusive Iv for residential purposes shall be subiect to the exemption provided bv this section. Such propertv shall be the primarv residence of the Cold War Veteran or the unremarried surviving spouse ofa Cold War Veteran; unless the Cold War Veteran or unremarried surviving spouse is absent from the propertv due to medical reasons or institutionalization for UP to five vears. LATEST STATE EOUALIZATION RATE - The latest final equalization rate established bv the state board. LA TEST CLASS RATIO - The latest final class ratio established bv the state board for use in a special assessing unit. &245-18. Cold War Veterans Exemption. A. Oualifving residential real propertv shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such property; provided. however. that such exemption shall not exceed twelve thousand dollars or the product of twelve thousand dollars multiplied bv the latest state equalization or the latest class ratio. whichever is less. B. In addition to the exemption provided bv paragraph A of this section. where the Cold War Veteran received a compensation rating from the United States veterans affairs or from the United States department of defense because of a service connected disability. qualifving residential real propertv shall be exempt from taxation to the extent of the product of the assessed value of such propertv. multiplied bv fiftv percent of the Cold War veteran disabilitv rating; provided. however. that such exemption shall not exceed fortv thousand dollars. or the product of fortv thousand dollars multiplied bv the latest state qualization rate or the latest class ratio. whichever is less. C. If a Cold War veteran receives the exemption under Article VI ofthis Chapter. the Cold War veteran shall not be eligible to receive the exemption under this section. D. The exemption provided bv paragraph A of this section shall be granted for a period of ten vears. The commencement of such ten vear period shall be governed pursuant to this subparagraph. Where a qualified owner owns Qualifying residential real propertv on the effective date of this section such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effectiye date of this section. Where a qualified owner does not own Qualifying residential real property on the effectiye date of this section. such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixtv davs after the date of purchase of qualifying residential real property; proyided. howeyer. that should the yeteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within sixty days after the date of purchase of residential real property. such ten year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such ten year period. such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of the ten year exemption period. E. Application for exemption shall be made by the owner, or all of the owners. of the propertv on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the first appropriate taxable status date. The owner or owners of the propertv shall be required to refile each year. Applicants shall refile on or before the appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subiect to the penalties prescribed in the penal law. 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 inyalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2008. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Clerk is directed to forward a copy of this Local Law to the State Board of Real Property Services and the Southold Town Assessors. ~a~~l~' Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Thomas H. Wickham, Councilman SECONDER: Louisa P. Evans, Justice AYES: Krupski Jr., Edwards, Ross, Wickham, Evans, Russell ELIZABETH A. NEVILLE TOWN CLERK REGISTRAR OF VITAL STATISTICS MARRIAGE OFFICER RECORDS MANAGEMENT OFFICER FREEDOM OF INFORMATION OFFICER Town Hall, 53095 Main Road P.O. Box 1179 Southold, New York 11971 Fax (631) 765-6145 Te~phone(631)765-1800 southoldtown.northfork.net OFFICE OF THE TOWN CLERK TOWN OF SOUTHOLD December 27,2007 Federal Express . Linda Lasch New York State Department of State State Records and Law Bureau 41 State Street Albany, NY 12231 RE: Local Law Number 22,23,24, 2S of 2007 Town of Southold, Suffolk County Dear Ms. Lasch: . In accordance with provisions of Section 27 of the Municipal Home Rule Law, I am enclosing herewith certified copies of Local Law Number 22,23,24,25 of2007 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 Southold Deputy Town Clerk Enclosures cc: Town Attorney 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. COliftt) ~ Town of SOUTHOLD "',Tillage LOCAL LAW NO. 25 of 2007 A Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans", BE IT ENACTED by the Town Board of the Town of South old as follows: . I. Purpose. The Town Board of the Town of Southold wishes to opt into the New York State Real Property Tax Law exemption provided to Cold War Veterans. This extension of the existing veterans partial exemption to veterans of the Cold War period is an appropriate accommodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. II. A new Article VII of Chapter 245 of the Code of the Town of South old is hereby enacted as follows: ARTICLE VII Exemption for Cold War Veterans .245-17. Definitions. As used in this Article, the following terms shall have the meanings indicated. COLD WAR VETERAN - A person, male or female, who served on active duty for a period of more than three hundred sixty-five days in the United States armed forces, during the time period from September second, nineteen hundred forty-five to December twenty-sixth, nineteen hundred ninety-one, was discharged or released therefrom under honorable conditions and has been awarded the Cold War recognition certificate as authorized under Public Law 105-85, the 1998 National Defense Authorization Act. ARMED FORCES - The United States Army, Navy, Marine Corps, Air Force and Coast Guard. ACTIVE DUTY - Full-time duty in the United States armed forces, other than active duty for training. SERVICE CONNECTED - With respect to disability or death, such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in line of duty on active military, naval or air servIce. (If additional space is needed, attach pages the same size as this sheet, and nnmber each.) DOS-239(Rev.II/99) 1 QUALIFIED OWNER - A Cold War veteran, the spouse ofa Cold War Veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled. QUALIFIED RESIDENTIAL REAL PROPERTY - Property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this section. Such property shall be the primary residence ofthe Cold War Veteran or the unremarried surviving spouse ofa Cold War Veteran; unless the Cold War Veteran or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization for up to five years. LA TEST STATE EQUALlZA TION RATE - The latest final equalization rate established by the state board. LATEST CLASS RATIO - The latest final class ratio established by the state board for use in a special assessing unit. .~245-18. Cold War Veterans Exemption. A. QualifYing residential real property shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such property; provided, however, that such exemption shall not exceed twelve thousand dollars or the product of twelve thousand dollars multiplied by the latest state equalization or the latest class ratio, whichever is less. B. In addition to the exemption provided by paragraph A of this section, where the Cold War Veteran received a compensation rating from the United States veterans affairs or from the United States department of defense because of a service connected disability, qualifYing residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by fifty percent of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed forty thousand dollars, or the product of forty thousand dollars multiplied by the latest state qualization rate or the latest class ratio, whichever is less. . C. If a Cold War veteran receives the exemption under Article VI of this Chapter, the Cold War veteran shall not be eligible to receive the exemption under this section. D. The exemption provided by paragraph A ofthis section shall be granted for a period often years. The commencement of such ten year period shall be governed pursuant to this subparagraph. Where a qualified owner owns qualifying residential real property on the effective date ofthis section such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this section. Where a qualified owner does not own qualifying residential real property on the effective date of this section, such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixty days after the date of purchase of qualifying residential real property; provided, however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within sixty days after the date of purchase ofresidential real property, such ten year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such ten year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of the ten year exemption period. 2 E. Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile each year. Applicants shall refile on or before the appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the penal law. III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis oftaxable status dates occurring on or after January 1,2008. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Clerk is directed to forward a copy of this Local Law to the State Board of Real Property Services and the Southold Town Assessors. . . 3 (Complete the certification in the paragraph that applies to the tiling 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. ..1L of 20 J!L., of the (Cellftt) )(City)(Town) ('.'iIlagi) of SOUTHOLD was duly passed by the TOWN BOARD on December 18 ,20 07 , in accordance with the applicable provisions oflaw. 2. (passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective Chief Executive Officer".) I hereby certifY that the local law annexed hereto, designated as local law No. of the (County)(City)(Town)(ViIlage) of on disapproval) by the in accordance with the applicable provisions of law. . of20 was duly passed by the 20 _, and was (approved)(not approved)(repassed after and was deemed duly adopted on 20_ 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 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. 4. (Subject to permissive referendum and final adoption because no valid petition was tiled requesting referendum.) . 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. 4 5. (City local law concerning Charter revision proposed by petition.) I hereby certifY that the local law annexed hereto, designated as local law No. of20 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. 6. (County local law concerning 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 anthorized 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) ~Q.~ Clerk of the County legislative body. City. Town or Village Clerk or officer designated by local legislative body Elizabeth A. Neville, Town Clerk Date: December 26. 2007 (Certification to be execnted by County Attorney, Corporation Connsel, Town Attorney, Village Attorney or other anthorized attorney oflocality.) STATE OF NEW YORK .OUNTY OF SUFFOLK I, the undersigned, hereby certifY that the foregoing 10calla,,\.conta~lJs. have been had or taken for the enactment of the local law am~to Sig ture / Pat;i~ Finnegan, Esq., Town Attorney Kieran Corcoran. Esq.. Assistant Town Attornev Title co~ec~ext and that all proper proceedings COLmt) ~ Town of ','illag@ Date: SOUTH OLD December 26. 2007 5 #8624 STATE OF NEW YORK) )SS: COUNTY OF SUFFOLK) Karen Kine of Mattituck, in said county, being duly sworn, says that 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 a week for -1- week(s), successively, commencing on the 6th day of December. 2007. <0 Sworn to before me this 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 20th day of November, 2007 a Local Law entitled "A Locd I.aw in relation to Tax Exemo. fion for Cold War Veterans" AND NOTICE IS HEREBY FURDlER 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 18th day of December, 2007 at 4:40 p.m. at which time aU interested persons will be given an opportunity to be heard. The proposed Local Law entitled,~ Local I.aw in relation to Tax Exemotion for Cold War Vetera~li" reads as fol- lows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Tax ExemDtion for Cold War Veterans". BE IT ENACTED by the Town Board of the Town of Southold as fol- lows: I. Purpose. The Town Board of the Town of Southold wishes to opt into the New York State Real Property Tax Law ex- emption provided to Cold War Veter- ans. This extension of the existing veter- ans partial exemption to veterans of the Cold War period is an appropriate ac- commodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. n. A new Article VII of Chapter 245 of the Code of the Town of Southold is hereby enacted as follows: ARTIe, E vn ExemDtion for Cold War Veterans 6245-17. DefinitiOD!L . As used in this Article the follow- inlY terms shall have the meaninps indi- ~ CO] D WAR VETERAN - A ner- son male or female who served on ac- tive dutv for a oeriod of more than three hundred sixtv-five davs in the I Tnited States armed forces. durinp' the time oe- riod from September .second nineteen hundred fortv.five to December twen- tv.sixth nineteen hundred ninety-one was dischan!"ed or released therefrom under honorable conditions and has been awarded the Cold War reeoe-oition certificate as authorized under Public Law 105.~'i the 1998 National Defense Authorization Act ARMED FORCES - The United States Armv Navv Marine Corns Air Force and ('..oast Guard. ACfIVE Dl rTY - Full-time duty in the 1 Jnited States armed forces other than active duty for trainin~. SERVICE CONNECTED - With resnect to di~abilitv or death sllch dis- ability was incurred or app-ravated or that the death resulted from a disability incurred or app-ravated in line of duty on active mi/itarvnaval or air service. OlJAT mED - OWNER _ A Cold War veteran the snouse of a Cold War Veteran or the unremarried survivinV snouse of a deceased Cold War veteran. Where oronertv is owned hv more than one Qualified owner the exemntion to which each is entitled may he C'.-Ombined Where 8 veteran is also the unremarried survivimJ snon5e of a veteran such ner- __ .&a.., ..'t-p.mntion to which the dPf'Pftc.>r1 soollse was entitled. OlJAITFTRn RRSJOENTIAI REAL PROPFRTY - Pronertv owned bv a aualified owner which is used ex- clusivelv for residential numoses' nro- vided however that in the event that any nortinn of such oronertv is not used exclusivelv for residential nU(poses. hut is 1Isoo'for other numoses. such Dortion shall be subiect to taxation and only the remaininp DOTtion used exclusivelv for residential numoses shall he subiect to the exemotion nroyided by this section. Such oropertv shall he the OTimarv rest. dence of the ('..old War Veteran or the unremarried surviving spouse of a Cold War Veteran' uoles... the Cold War Vet. eran or unremarrie.d surviving snonse is ahsent from the Dronerty due to medi- cal re.A!Ulns or institutionalization for uo to five years. LATRli\TSTATF EOt rALIZATION RATE - The latest final eouali7.ation rat~ ~tahlished hy the state hoard. ~k~) Pnnclpal Clerk lv AJi~ 2007 day of e i YIA/}-JJUt ({f; v--J ~ CHRISTINA VOLlNSKI NOTARY PUBLIC-STATE OF NEW YORK NO. 01-V061 05050 Quollfled In Suffolk county r("'n'"<m"s~io'" expires February 28, 2008 equalization or the latest clas.'. fall2. whichever is less B. In addition to the exemotion nro- vided bv narapranh A of this section where the Cold War Veteran received a comoensation ratin~ from the Ilnited States veterans affairs or from the 1 Init- ed States deoartment of defense be- cause of a service connected disability Qualifvinp' residential real nronertv shall be exemnt from taxation to the extent of the ncoduct of the assessed value of such oropertv multinlied bv fifty ner_ eent of the ("'.old War veteran disabilitv ratinp-' ncovided however that such ex- emption shall not exceed forty thollsand dollars. or the oroduct of forty thousand dollars multinlied bv the latest state eaualization rate or the latest class ratio whichever is less. e. If a Cold War veteran receives the exemDtion under Article VI of this Chanter the Cold War veteran shall not be elip-ihle to receive the exemption un- der this section D. The exemntion orovided by naeaP-Tanh A of this section shall be Qranted for a neriod of ten years. The commencement of such ten year pe- riod shall be ~overned nursuant to this subnarapranh. Where a aU:'llified owner owns oualifvimJ residential real Dron- ertvon the effective date of this section such ten year neriod shall he measured from the assessment roll menared our- suant to the first taxable status date oc- currinp on or after the effective date of this section. Where ::J oualified owner does not own oualifying residential real nronertv on the effective date of this section such ten year oeriod shall be measured from the assessment roll oreoared OImmant to the first taxable status date occurrinp at least sixty days after the date of Durchase of oualify- iOlJ residential real nropertv' orovided however that should the veteran annlv for and he pranted an exemntion on the assessment roll nreoared nursll::Jnt to a taxable status date occurring within sixty days after the date of ollTch::Jse of residential real oronertv such ten vear nefiod shall be measured from the first assessment roll in which the exemntion occurs. If before the exniration of such ten Year neriod such exemnt oropertv is sold and renlaced with other residential real nrooertv such exemption mav be e-ranted nUTSuant to this suhdivision for the unexoired portion of the ten year exemotion neriod E. Annlication for exemption shall he made bv the owner or all of the own- ers of the nroperty on a fonn prescribed bv the state board. The owner or own- ers shall file the 'completed form in the Assessor's Office on or before the first anoronriate taxable status date. The owner or owners of the pronertv shall be reouired to refile each vear. Aonli- cants shall refile on or before the annro- priate taxa hie status date Anyaonlicant convicted of willfullv making anv false statement in the aonlication for such ex- emntion shall be subiect to the nenalties Drescrihed in the nenal law. In. 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 'unconstitu- tional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assess- ment rolls prepared on the basis of tax- able status dates occurring on or after January 1,2008. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Oerk is direct- ed to forward a copy of this Local Law to the State Board of Real Property Ser- vices and the Southold Town Assessors. Dated: November 20, 2007 BY ORDER OF THE TOWN BOARD OF THE TOWN OF SOUTHOW Elizabeth Neville Town Clerk 8624-1T 12/6 r <() Sworn to before me this 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 20th day of November, 2007 a Local Law entitled "A I.near Law in relation to Tax Exemp_ tion for Cold War Veterans" AND NOTICE IS HEREBY FURTHER GIVEN \hat the Town B"",d 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 18th day of December, 2007 at 4:40 p.m. at which time all interested persons will be given an opportunity to be heard. The proposed Local Law entitled,~ Locall..aw in relation to Ta~ RxemDtion for Cold War VeferaplIiI" reads as fol- lows; LOCAl I.AW NO 2007 A Local Law entitled, "A I.,....all..aw in relation to Tax Exemntinn for Coid War Veterans". BE IT ENACTED by the Town Board of the Town of Southold as fol- lows: I. Purpose. The Town Board of the Town of Southold wishes to opt into the New York State Real Property Tax Law ex- emption provided to Cold War Veter- ans" This extension of the existing veter- ans partial exemption to veterans of the Cold War period is an appropriate ac- commodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. U. A new Article VII of Chapter 245 of the Code of the Town of Southold is hereby enact~Q. M-foUows: ARnCI.F VII Exemntion for Cold War Veterans 124S_17. Delinitin... . As used in thi~ Article the follow- Wi!' terms shall have the meanings indi_ Qll<Q, COI D WAR VFTFRAN _ A per_ son male or female who served on a~- tive duty for a oeriod of more than three hundred sixtv-five d:lVs. in t:e "~ni;d States armed forrp.S,. dunnp" th tI e e- rind fmm Seotemher"second ni~i.t:~n hundred forty-five to Oecemher w _ tv-sixth nineteen hundred ninetv-o~e was discharped or released ther~frh m under honorahle conditions an as been awarded the ('.old War recOl>nition certificate as authorized under ~;~Iic Law 105.85 the 199R National Def se Authorization' Act. ARMED FORCES - The 1 fnitp-d States Armv N;oavv Marine C~";'s Air Force and Coast Guard. ACTIVE 01 JTY - Full-time dllty in the United States armed forces~ ~th~; than active duty for traininv. SERVICE CONNECTFD _ With resoect to disahiljtv or death sU{'~h dis- abilitv was incurred or apP"nlVft;~ 0; that the de;oath resulted from a d's ilit incllrred or aP'P'ravated in line of d~iY on Otiv:i~6' ~ or air servic~ UA ' FR-ACld War veteran the SDOuse of a (,~Id W~r Veteran or the unremarried surviving Spouse of a deceased ('.old War veteran Where property is owned by more th~n on~ oualifi~d o~ner the exe~~~~: which each IS entItled may be c Where a veteran is also the unTl~married survivinp' SDOuse of a vete.ran such ner- .=;cN:;"""~-;;:~';:::;;,,":;;a:~~ OUAI mED REs-mE ~ REAl PROPERTY - p,"~riv ~;.;;;;; by a oualifip..d owner which is ~s~d e-;. clu';ve" fOf fe';denti.,1 n~~~';:; r~~- Vided however that m the e t any nortion of such nronertv is not used exclusivelv for residential ollm~.$.~ ~ is used for other nllTnO!Iles.. such ,,;;rtio.. shall he suhiect to taxation and ~~lv ~he remaining nomon used exclusivelv for residenti;oal OUTnOses shall be suhi~~t ;~ lhe exemntion nmvlded ~v ~~,~~~~7: Such Dronertv shall he th n ._ dence of the C.old War Vet~~~~ ~r ~h~ unrem;oarned surviving soouse of ~ ~~ War Veteran' unless the Cold W: r _ eran or unremarried SUrvi~:: ~:~:~:s absent from the DrQoertv . ~_ cal reasons or instihJtionali;;tio~ ;;;; u~ tofivevf".ars. - LATF~TSTATFFOlTAI IZATION RAT!' The lat~t fin,1 ~~~;I;;,ti~n rate extabli!'lhed bv the state hoard. LATF:ST n ASS RATIO The lat_ est final class ralio estllbli~hed h~ ~: state board for use in a sner.ial ~~s;: _ in&JmiI.. l24.lf.1ILCold War Veterans F.IP.rqp- !!lu!. A Onalifviru:!' residential rea~~~Qr~ em shall he eIemnt from Lax; . the extent of fifteen ~=nt~:f~ei~f the as.'Oes.<ied vl'lllue of su~h; . DTOv;ded howevef that 'uch e::~~~~~ shall not I'!y.......A twelve thou . l~ I,,. Of the "roduct of tw~lv~' :~tif,~~ dollars mllltinlied bv the I;t t t Lv day of [)~ 2007 CjYiA/JhUJ L(!;M CHRISTINA VOLIN SKI NOTARY PUBLIC-STATE OF NEW YORK No. 01-V061 05050 Quollfled In Suffolk County f"'('ln",m!~~lol'\ Expires February 28, 2008 eoualization or the latest class ra.t4l. wh1c~ver is les.<t B In addition to the erp.mntion nro~ vided hv narapraoh A of thi!'l section where the Cold War Veteran ~ived a comnensation ratinp" from the I fnited States veterans affairs or from th~ 1 Jnit- ed States deDartment of defense be- cause of a service connected disability aualifvinp' residential real orooertv:h:': . .,he.. P'ypntnt from taYl'It;on to thl'! ~ t<;:__ of the "roduct of the assessed val~e of such OTOoertv multiDlied bv fifty Der- eent of the ('.old War veteran disahility ratinP" orovided however that such ex- emotion sh:tll not exceed forty thousand dollars or the oroduct of forty thOU::~ dollars multiDlied bv the latest __L eouali1:ation rate or the latest class ratio whichever is less. C. If a {".old War veteran receives the exemntion under Article VI of this Chanter the Cold War veteran Sh~ll :ot be elh~ible to receive the exemnti_n _n_ der this section. D. The exemotion orovided by Damp-ranh A of this section shall be l!ranted for a neriod of ten years The commencement of snch ten year ne- riod shall be governed oursuant to this suboaragraoh Where a oualified owner owns aualifvinp' residential real nrop_ ertvon the effective date of this section such ten vear neriod shall he measured from the assessment roll nrenared pur_ suant to the first taxable status date oc- currinp on or after the effective daten of this section. Where a Qualified OW_er does not own Qualifvinp' residential real nronertv on the effective date of this section such ten year oeri~~ sh~11 be measured from the assessm__t r_II "reoared nursuant to the first taxable status date occurrinp- at least sixty d&~ after the date of "urchase of ouali__ W2 residential real monertv' nrovided however that should the veteran anp~y for and he p"ranted an exemDtion on te a.'\sessment roll nrenared "ursuant to a taxable status date occurrinp' withi~ sixty days after the date of ourchase of residential reaJ propertv sllch ten year Deriod sha II he measured from the first assessment roll in which the exemntian occurs, If before the exniration of s~]ch ten vear nenod such exemnt oronerty is sold and renlaced with other residential real oronertv such exemotion mav be 2ranted nursnant to this SlJhdivis~on :or the unexnired nortian of th~ te_ v_ar exemotion neriod E. Annlicr.tion for exemn;io: S:;1 be made hv the owner or all 0_ th_ 0 _ en; of the monerty on a form nr~'lc~~d bS the state board The own~r _r _wn- ers shall file the 'comnleted form ~n the Assessor's Office on or hefnre th_ first 8QorQnriate Laxahle SLatllS date. The owner or owners of the oron;rtv shall be reouired to feme each v~J. AQpIi- cants shall refile on or hefore the anpro_ onate taxable status date. Anv annlicant convicted of willfullv makinp' anv false sLatement in the annlication for such ex- emotion shall be subiect to the oenalties nrescrihed in the venal law. 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 unconstitu_ tionalOr invalid. IY. EFFECTIVE 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, 2008. This LocaJ Law shaJJ take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Oerk is direct- ed to forward a copy of this Local Law to the State Board of Real Property Ser- vices and the Southold Town Assessors. Dated: November 20, 2007 BY ORDER OF THE TOWN BOARD OF THE TOWN OF SOUTHOW Elizabeth Neville Town Clerk 8624-1T 12/6 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 20th day of November, 2007 a Local Law entitled "A Local Law in relation to Tax Exemption for Cold War Veterans" AND NOTICE IS HEREBY FURTHER GIVEN that the Town Board of the Town of Southold will hold a public hearing on the aforesaid Local Law at the Southold Town Hall, 53095 Main Road, Southold, New York, on the 18th day of December, 2007 at 4:40 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 Tax Exemption for Cold War Veterans" reads as follows: LOCAL LAW NO. 2007 A Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans". BE IT ENACTED by the Town Board of the Town of South old as follows: I. Purpose. The Town Board of the Town of South old wishes to opt into the New York State Real Property Tax Law exemption provided to Cold War Veterans. This extension of the existing veterans partial exemption to veterans ofthe Cold War period is an appropriate accommodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. . II. A new Article VII of Chapter 245 of the Code of the Town of South old is hereby enacted as follows: ARTICLE VII Exemption for Cold War Veterans &245-17. Definitions. As used in this Article. the following terms shall have the meanings indicated. COLD WAR VETERAN - A person. male or female. who served on active duty for a period of more than three hundred sixty-five days in the United States armed forces. during the time period from September second, nineteen hundred forty-five to December twenty-sixth. nineteen hundred ninety-one. was discharged or released therefrom under honorable conditions and has been awarded the Cold War recognition certificate as authorized under Public Law 105-85. the 1998 National Defense Authorization Act. ARMED FORCES - The United States Armv, Navv, Marine Corps, Air Force and Coast Guard. ACTIVE DUTY - Full-time duty in the United States armed forces, other than active duty for training. SERVICE CONNECTED - With respect to disabilitv or death, such disabilitv was incurred or aggravated, or that the death resulted from a disabilitv incurred or aggravated, in line of duty on active militarv, naval or air service. . QUALIFIED OWNER - A Cold War veteran, the spouse of a Cold War Veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned bv more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled. QUALIFIED RESIDENTIAL REAL PROPERTY - Propertv owned bv a qualified owner which is used exclusivelv for residential purposes; provided, however, that in the event that any portion of such property is not used exclusivelv for residential purposes, but is used for other purposes, such portion shall be subiect to taxation and onlv the remaining portion used exclusivelv for residential purposes shall be subiect to the exemption provided bv this section. Such property shall be the primarY residence of the Cold War Veteran or the unremarried surviving spouse ofa Cold War Veteran; unless the Cold War Veteran or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization for up to five years. LA TEST STATE EQUALIZATION RATE - The latest final equalization rate established bv the state board. . LA TEST CLASS RA no - The latest final class ratio established bv the state board for use in a special assessing unit. !l245-18. Cold War Veterans Exemption. A. Qualifving residential real property shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such property; provided, however, that such exemption shall not exceed twelve thousand dollars or the product of twelve thousand dollars multiplied bv the latest state equalization or the latest class ratio, whichever is less. B. In addition to the exemption provided bv paragraph A of this section, where the Cold War Veteran received a compensation rating from the United States veterans affairs or from the United States department of defense because of a service connected disabilitv, qualifving residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied bv fifty percent of the Cold War veteran disability rating; provided. however. that such exemption shall not exceed forty thousand dollars. or the product of forty thousand dollars multiplied bv the latest state Qualization rate or the latest class ratio. whichever is less. C. If a Cold War veteran receives the exemption under Article VI of this Chapter. the Cold War veteran shall not be eligible to receive the exemption under this section. . D. The exemption provided by paragraph A of this section shall be granted for a period of ten years. The commencement of such ten year period shall be governed pursuant to this subparagraph. Where a Qualified owner owns Qualifying residential real propertv on the effective date of this section such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this section. Where a Qualified owner does not own Qualifying residential real property on the effective date of this section. such ten vear period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixtv days after the date of purchase of Qualifying residential real property; provided. however. that should the veteran applv for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within sixtv days after the date of purchase of residential real property. such ten vear period shall be measured from the first assessment roll in which the exemPtion occurs. If. before the expiration of such ten vear period. such exempt property is sold and replaced with other residential real property. such exemption mav be granted pursuant to this subdivision for the unexpired portion of the ten year exemption period. . E. Application for exemption shall be made bv the owner. or all of the owners. of the propertv on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile each vear. Applicants shall refile on or before the appropriate taxable status date. Anv applicant convicted of willfully making anv false statement in the application for such exemption shall be subiect to the penalties prescribed in the penal law. III. SEVERABILITY If any clause. sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2008. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Clerk is directed to forward a copy of this Local Law to the State Board of Real Property Services and the Southold Town Assessors. Dated: November 20, 2007 BY ORDER OF THE TOWN BOARD OF THE TOWN OF SOUTHOLD Elizabeth Neville Town Clerk PLEASE PUBLISH ON DECEMBER 6, 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 . . STATE OF NEW YORK) SS: COUNTY OF SUFFOLK) ELIZABETH A. NEVILLE, Town Clerk of the Town of South old, New York being duly sworn, says that on the dB day of -bI"'l"'_~. ' 2007, she affixed a notice of which the annexed printed notice is a true copy, in 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. PH Cold War Tax Exempt 12/18/074:40 pm . f)~u.t4 0 ll~..,.ik izabeth A. Neville Southold Town Clerk Sworn before m~his ~ day of oe.-ko-r ,2007. ~\ Lila ~bO~ Noty Public . LYNDA M. BOHN NOTARY PUBLIC, State of New York No. 01 B06020932 Qualified in Suffolk County Term Expires March 8. 20 ~ . Southold Town Board - Letter i ( 1..,1. "'~ Board Meeting o/November 20, 2007 , RESOLUTION 2007-888 ADOPTED Item # DOC ID: 3322 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-888 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON NOVEMBER 20,2007: . WHEREAS, there has been presented to the Town Board of the Town of South old, Suffolk County, New York, on the 20th day of November, 2007 a Local Law entitled "A Local Law in relation to Tax Exemption for Cold War Veterans" 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 18th day of December, 2007 at 4:40 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 Tax Exemption for Cold War Veterans" reads as follows: LOCAL LAW NO. 2007 . A Local Law entitled, "A Local Law in relation to Tax Exemption for Cold War Veterans". BE IT ENACTED by the Town Board of the Town of South old as follows: I. Purpose. The Town Board of the Town of South old wishes to opt into the New York State Real Property Tax Law exemption provided to Cold War Veterans. This extension of the existing veterans partial exemption to veterans of the Cold War period is an appropriate accommodation and recognition of these valued individuals, to the fullest extent permitted by New York State law. II. A new Article VII of Chapter 245 of the Code of the Town of Southold is hereby enacted as follows: Generated November 26, 2007 Page 26 . Southold Town Board - Letter Board Meeting of November 20, 2007 \ ARTICLE VII Exemvtion for Cold War Veterans !l245-17. Definitions. As used in this Article. the following terms shall have the meanings indicated. COLD WAR VETERAN - A person. male or female. who served on active duty for a period of more than three hundred sixty-five days in the United States armed forces. during the time period from September second. nineteen hundred forty-five to December twenty-sixth, nineteen hundred ninety-one. was discharged or released therefrom under honorable conditions and has been awarded the Cold War recognition certificate as authorized under Public Law 105-85. the 1998 National Defense Authorization Act. . ARMED FORCES - The United States Army. Navy. Marine Corns. Air Force and Coast Guard. ACTIVE DUTY - Full-time duty in the United States armed forces. other than active duty for training. SERVICE CONNECTED - With respect to disability or death. such disability was incurred or aggravated. or that the death resulted from a disability incurred or aggravated. in line of duty on active militarv. naval or air service. . OUALIFIED OWNER-A Cold War veteran. the spouse ofa Cold War Veteran. or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner. the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran. such person may also receive any exemption to which the deceased spouse was entitled. OUALIFIED RESIDENTIAL REAL PROPERTY - Property owned by a qualified owner which is used exclusively for residential purposes: provided. however. that in the event that any portion of such property is not used exclusively for residential purposes. but is used for other purposes. Generated November 26, 2007 Page 27 . . Southold Town Board - Letter Board Meeting of November 20, 2007 such portion shall be subiect to taxation and onlv the remaining portion used exclusivelv for residential purposes shall be subiect to the exemption provided bv this section. Such propertv shall be the primarv residence of the Cold War Veteran or the unremarried surviving spouse of a Cold War Veteran; unless the Cold War Veteran or unremarried surviving spouse is absent from the propertv due to medical reasons or institutionalization for UP to five vears. LA TEST STATE EQUALIZA nQN RATE - The latest final equalization rate established bv the state board. LATEST CLASS RA TIQ - The latest final class ratio established bv the state board for use in a special assessing unit. !l245-18. Cold War Veterans Exemption. A. Qualifying residential real propertv shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such propertv; provided. however. that such exemption shall not exceed twelve thousand dollars or the product of twelve thousand dollars multiplied bv the latest state equalization or the latest class ratio. whichever is less. B. In addition to the exemption provided bv paragraph A of this section. where the Cold War Veteran received a compensation rating from the United States veterans affairs or from the United States department of defense because of a service connected disability. qualifving residential real propertv shall be exempt from taxation to the extent of the product of the assessed value of such propertv. multiplied bv fiftv percent of the Cold War veteran disabilitv rating; provided. however. that such exemption shall not exceed fortv thousand dollars. or the product of fortv thousand dollars multiplied bv the latest state qualization rate or the latest class ratio. whichever is less. C. If a Cold War veteran receives the exemPtion under Article VI ofthis Chapter. the Cold War veteran shall not be eligible to receive the exemption under this section. Generated November 26, 2007 Page 28 Southold Town Board - Letter Board Meeting of November 20, 2007 D. The exemption provided by paragraph A of this section shall be granted for a period of ten years. The commencement of such ten year period shall be governed pursuant to this subparagraph. Where a Qualified owner owns Qualifying residential real propertY on the effective date of this section such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of this section. Where a Qualified owner does not own Qualifying residential real propertY on the effective date of this section. such ten year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixty days after the date of purchase of Qualifying residential real property; provided. however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within sixty dayS after the date of purchase of residential real property, such ten year . period shall be measured from the first assessment roll in which the exemption occurs. If. before the expiration of such ten year period. such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of the ten year exemption period. E. Application for exemption shall be made by the owner. or all of the owners. of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the Assessor's Office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile each year. Applicants shall refile on or before the appropriate taxable status date. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subiect to the penalties prescribed in the penal law. . III. SEVERABILITY If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part thereof other than the part so decided to be unconstitutional or invalid. IV. EFFECTIVE DATE This Local Law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January I, 2008. This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law. The Southold Town Clerk is directed to forward Generated November 26, 2007 Page 29 . . Southold Town Board - Letter Board Meeting of November 20, 2007 a copy of this Local Law to the State Board of Real Property Services and the Southold Town Assessors. PRfutClQc,,/I.I.. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Louisa P. Evans, Justice SECONDER: Thomas H. Wickham, Councilman AYES: Krupski Jr., Edwards, Ross, Wickham, Evans, Russell Generated November 26,2007 Page 30