HomeMy WebLinkAboutLL 2013 #09
SOUTHOLD TOWN BOARD
PUBLIC HEARING
November 6, 2013
7:05 PM
Present: Supervisor Scott Russell
Justice Louisa Evans
Councilman William Ruland
Councilman Christopher Talbot
Councilwoman Jill Doherty
Councilman James Dinizio, Jr.
•s•
Town Clerk Elizabeth Neville
Town Attorney Martin Finnegan
This hearing was opened at 7:19 PM
COUNCILMAN TALBOT: WHEREAS, there has been presented to the Town Board of the
Town of Southold, Suffolk County, New York, on the 8th day of October, 2013, a Local Law
entitled "A Local Law in relation to Amendments to Chapter 245, Taxation, to Enact the
Business Investment Exemption".
RESOLVED 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
6`h day of November, 2013 at 7:05 p.m. at which time all interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to Chapter 245,
Taxation, to Enact the Business Investment Exemption" reads as follows:
LOCAL LAW NO. 2013
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245, Taxation, to
Enact the Business Investment Exemption".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
1. Purpose.
New York State Real Property Tax Law §485-b establishes a framework for counties to
work with other local governments to encourage economic development that is consistent
with the master plans of their communities and crafted in conformity with the needs of
their residents, businesses and environment. Suffolk County has created the Industrial
Commercial Incentive Board to work with the Towns within the County to create a
Strategic Industries Property Tax Abatement Plan, which includes the
Industrial/Commercial Incentive Plan, Town of Southold, to attract and encourage
business growth, allowing the Town to target tax incentives to businesses that make
improvements to real property in areas identified by the Town. In accordance with the
Amendments to Ch 245 Public Hearing 2
November 6, 2013
Strategic Industries Property Tax Abatement Plan, the Town is enacting this exemption to
encourage targeted economic development, and the value of the exemption is justified by
the need to provide employment opportunities and broaden the tax base in designated
areas within the Town of Southold.
II. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
ARTICLE 11
Targeted Business Investment Exemption
§249 7. Exemption r-epealed.
D..F....a t to A,e au i erity of Subdivision 7 of A 485 b e f the Deal DFepefly T.,., raw, ?he pai4ial
b is hereby repealed insefiw a .e6 exemption euld have been appheabie to eligible Foal
pr-epefty assessed for To%% purposes;
4245-7. Exemption Granted.
A. Real property constructed, altered, installed or improved subsequent to the effective date
of this Article for the purpose of commercial, business or industrial activities that are set
forth in the Industrial/Commercial Incentive Plan, Town of Southold, permitted uses
pursuant to Chapter 280, Zoning and which are identified parcels in the
Industrial/Commercial Incentive Plan. Town of Southold shall be eligible for an
exemption from taxation and special ad valorem levies from each school district located
within the area within which said exemption shall apply unless such school district, by
resolution, shall determine that such exemptions shall not be applicable to its tax and ad
valorem levies. For the purposes of this section, the terms "construction," "alteration,"
"installation" and "improvement' 'shall not include ordinary maintenance and repair.
B. This exemption shall only apply to those projects where the cost of such construction,
alteration, installation or improvements exceeds the sum of $50,000. The amount of the
exemption shall be calculated by taking the increase in the assessed value of such real
property attributable to such construction, alteration, installation or improvement and
reducing that increase in the assessed value of such real property, on a declining
percentage basis, pursuant to the following accelerated strategic exemption schedule:
Year of Exemption Percentaee of Exemption
1. 50%
2 50%
3 50%
4 40%
5 30%
6 20%
7 10%
8 10%
9 10%
10 5%
C. No exemption shall be granted unless such construction, alteration, installation or
improvement is completed as may be evidenced by a certificate of occupancy or oth
er
appropriate documentation as provided by the owner.
D. Application:
(1) Such exemption shall be granted only upon application by the owner of such real
property on a form prescribed by the New York State Department of Taxation and
Amendments to Ch 245 Public Hearing 3
November 6, 2013
Finance. Such application shall be filed with the Assessor of the Town having the
power to assess property for taxation on or before the appropriate taxable status
date of the Town or County and within one year from the date of completion of
such construction, alteration, installation or improvement.
(2) If the Assessor is satisfied that the applicant is entitled to an exemption pursuant
to this Article, he or she shall approve the application and such real property shall
thereafter be exempt from taxation and special ad valorem levies, except for
special ad valorem levies for school district pumoses, as herein provided,
commencing with the assessment roll prepared after the taxable status date of
March I of each year. The assessed value of any exemption granted pursuant to
this Article shall be entered by the Assessor on the assessment roll with the
taxable property, with the amount of the exemption shown in a separate column.
E. In the event the real property granted an exemption pursuant to this Article ceases to be
used primarily for eligible purposes as set forth in the Industrial/Commercial Incentive
Plan, Town of Southold, the exemption granted shall cease.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the Secretary of State as provided
by law.
I have a notice that it was posted in the Suffolk Times on the October 24, 2013 as well as on the
Town Clerk's bulletin board on October 15, 2013. And that is it.
SUPERVISOR RUSSELL: Would anybody like to be heard on this particular local law? (No
response)
COUNCILMAN TALBOT: Hopefully some of the businesses in town did take advantage of
this, we haven't come up with anything like this in recent memory that I know of and it has a
potential to be a benefit, so I hope someone takes advantage of it.
This hearing was closed at 7:23 PM
Elizabeth A. Neville
Southold Town Clerk
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99 Washington Avenue
Albany, NY 12231
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TOWN OF SOUTHOLD
PO BOX 1179
SOUTHOLD NY 11971-0959
ATT. Town Clerk's Office
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STATE OF NEW YORK -
DEPARTMENT OF STATE
ONE COMMERCE PLAZA -
ANDREW M. CUOMO 99 WASHINGTON AVENUE CESAR A. PERALES
GOVERNOR ALBANY, NY 12231-0001 SECRETARY OF STATE
December 3, 2013
Lynda M Rudder RECEIVED
Deputy Town Clerk
Town Hall, 53095 Main Road DEC - 9 2013
PO Box 1179
Southold NY 11971
Southold Town Clerk
RE: Town of Southold, Local Law 9 & 10 2013, filed on November 29,
2013
Dear Sir/Madam:
The above referenced material was filed by this office as indicated. Additional
local law filing forms can be obtained from our website, www.dos.ny.gov.
Sincerely,
State Records and Law Bureau
(518) 474-2755
WWW.DOS.NY.GOV E-MAIL' INFOCOM.NV.GOV
Southold I own Board - letter Board Meeting of November 19, 2013
RESOLUTION 2013-839 Item# 5.26
ADOPTED DOC ID: 9223
'THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2013-839 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
NOVEMBER 19,2013:
WHEREAS, there has been resented to the Town Board of the Town of Southold; Suffolk
County, New York, on the 8' day of October, 2013, a Local Law entitled "A Local Law in
relation to Amendments to Chapter 245, Taxation to Enact the Business Investment
Exemption", and
WHEREAS that the Town Board of the Town of Southold held a public hearing on the aforesaid
Local Law at which time all interested persons were given an opportunity to be heard, and now
therefor be it
RESOLVED that the Town Board of the Town of Southold hereby ENACTS the proposed Local
Law entitled, "A Local Law in relation to Amendments to Chapter 245, Taxation to Enact
the Business Investment Exemption" reads as follows:
LOCAL LAW NO.9 2013
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245 Taxation to
Enact the Business Investment Exemption".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
1. Purpose.
New York State Real Property Tax Law §485-b establishes a framework for counties to
work with other local governments to encourage economic development that is consistent
with the master plans of their communities and crafted in conformity with the needs of
their residents, businesses and environment. Suffolk County has created the Industrial
Commercial Incentive Board to work with the Towns within the County to create a
Strategic Industries Property Tax Abatement Plan, which includes the
Industrial/Commercial Incentive Plan, Town of Southold, to attract and encourage
business growth, allowing the Town to target tax incentives to businesses that make
improvements to real property in areas identified by the Town. In accordance with the
Strategic Industries Property Tax Abatement Plan, the Town is enacting this exemption to
encourage targeted economic development, and the value of the exemption is justified by
the need to provide employment opportunities and broaden the tax base in designated
areas within the Town of Southold.
II. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
ARTICLE II
Targeted Business Investment Exemption
*245 ' E,* : i d
pa °i'-'cpc°•cv
Generated November 20, 201 3 Page 35
Southold Town Board - Letter Board Meeting ol'November 19, 2013
b is hereb) repealed 611501al HS SLIeh exeinptioii would have been applicable to eligible real
§245-7. Exemption granted.
A. Real. property constructed, altered, installed or improved subsequent to the effective date
of this Article for the purpose of commercial, business or industrial activities that are set
forth in the Industrial/Commercial Incentive Plan, Town of Southold, permitted uses
pursuant to Chapter 280, Zoning and which are identified parcels in the
Industrial/Commercial Incentive Plan, Town of Southold shall be eligible for an
exemption from taxation and special ad valorem levies from each school district located
within the area within which said exemption shall apply unless such school district, by
resolution, shall determine that such exemptions shall not be applicable to its tax and ad
valorem levies. For the purposes of this section, the terms "constriction," "alteration'
"installation" and "improvement" shall not include ordinary maintenance and repair.
B. This exemption shall only apply to those projects where the cost of such construction,
alteration, installation or improvements exceeds the sum of $50,000. The amount of the
exemption shall be calculated by taking the increase in the assessed value of such real
property attributable to such construction, alteration, installation or improvement and
reducing that increase in the assessed value of such real property, on a declining
percentage basis, pursuant to the following accelerated strategic exemption schedule:
Year of Exemption Percentage of Exemption
1 50%
2 50%
3 50%
4 40%
5 30%
6 20%
7 10%
8 10%
9 10%
10 5%
C. No exemption shall be granted unless such construction, alteration, installation or
improvement is completed as may be evidenced by a certificate of occupancy or other
appropriate documentation as provided by the owner.
D. Application:
(1) Such exemption shall be granted only upon application by the owner of such real
property on a form prescribed by the New York State Department of Taxation and
Finance. Such application shall be filed with the Assessor of the Town having the
power to assess property for taxation on or before the appropriate taxable status
Generated November 20, 2013 Page 36
Southold Town Board - Letter Board Meeting of November 19, 2013
date of the Town or County and within one year from the date of completion of
such construction- alteration. installation or improvement.
(2) If the Assessor is satisfied that the applicant is entitled to an exemption pursuant
to this Article he or she shall approve the application and such real property shall
thereafter be exempt from taxation and special ad valorem levies, except for
special ad valorem levies for school district purposes, as herein provided,
commencing with the assessment roll prep Tred after the taxable status date of
March 1 of each year. The assessed value of any exemption p ranted pursuant to
this Article shall be entered by the Assessor on the assessment roll with the
taxable property, with the amount of the exemption shown in a separate column.
E. In the event the real property granted an exemption pursuant to this Article ceases to be
used primarily for eligible purposes as set forth in the Industrial/Commercial Incentive
Plan, Town of Southold, the exemption granted shall cease.
111. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the Secretary of State as provided
by law.
ajaAOL2
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS
MOVER: Louisa P. Evans, Justice
SECONDER: Christopher Talbot, Councilman
AYES: Dinizio Jr, Ruland, Doherty, Talbot, Evans, Russell
Generated November 20, 2013 Page 37
NEW YORK STATE DEPARTMENT OF STATE
41 STATE STREET
Local Law Filing 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.
? County
? City
RI Town of SOUTHOLD
? Village
Local Law No. 9 of the year 2013 .
A Local Law entitled, A Local Law in relation to Amendments to Chapter 245, Taxation, to Enact the Business
Investment Exemption
Be it enacted the Town Board of the:
? County
? City
O Town of SOUTHOLD
? Village
1. Purpose.
New York State Real Property Tax Law §485-b establishes a framework for counties to work with other
local governments to encourage economic development that is consistent with the master plans of their
communities and crafted in conformity with the needs of their residents, businesses and environment.
Suffolk County has created the Industrial Commercial Incentive Board to work with the Towns within
the County to create a Strategic Industries Property Tax Abatement Plan, which includes the
Industrial/Commercial Incentive Plan, Town of Southold, to attract and encourage business growth,
allowing the Town to target tax incentives to businesses that make improvements to real property in
areas identified by the Town. In accordance with the Strategic Industries Property Tax Abatement Plan,
the Town is enacting this exemption to encourage targeted economic development, and the value of the
exemption is justified by the need to provide employment opportunities and broaden the tax base in
designated areas within the Town of Southold.
II. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
ARTICLE 11
Targeted Business Investment Exemption
§245-7. Exemption granted.
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS-239(Rev.05/05)
1
A. Real property constructed, altered, installed or improved subsequent to the effective date of this Article
for the purpose of commercial, business or industrial activities that are set forth in the
Industrial/Commercial Incentive Plan, Town of Southold, permitted uses pursuant to Chapter 280,
Zoning and which are identified parcels in the Industrial/Commercial Incentive Plan, Town of Southold
shall be eligible for an exemption from taxation and special ad valorem levies from each school district
located within the area within which said exemption shall apply unless such school district, by
resolution, shall determine that such exemptions shall not be applicable to its tax and ad valorem levies.
For the purposes of this section, the terms "construction," "alteration," "installation" and "improvement"
shall not include ordinary maintenance and repair.
B. This exemption shall only apply to those projects where the cost of such construction, alteration,
installation or improvements exceeds the sum of $50,000. The amount of the exemption shall be
calculated by taking the increase in the assessed value of such real property attributable to such
construction, alteration, installation or improvement and reducing that increase in the assessed value of
such real property, on a declining percentage basis, pursuant to the following accelerated strategic
exemption schedule:
Year of Exemption Percentage of Exemption
1 50%
2 50%
3 50%
4 40%
5 30%
6 20%
7 10%
8 10%
9 10%
10 5%
C. No exemption shall be granted unless such construction, alteration, installation or improvement is
completed as may be evidenced by a certificate of occupancy or other appropriate documentation as
provided by the owner.
D. Application:
(1) Such exemption shall be granted only upon application by the owner of such real property on a
form prescribed by the New York State Department of Taxation and Finance. Such application
shall be filed with the Assessor of the Town having the power to assess property for taxation on
or before the appropriate taxable status date of the Town or County and within one year from the
date of completion of such construction, alteration, installation or improvement.
(2) If the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this Article,
he or she shall approve the application and such real property shall thereafter be exempt from
taxation and special ad valorem levies, except for special ad valorem levies for school district
purposes, as herein provided, commencing with the assessment roll prepared after the taxable
status date of March 1 of each year. The assessed value of any exemption granted pursuant to
this Article shall be entered by the Assessor on the assessment roll with the taxable property,
with the amount of the exemption shown in a separate column.
E. In the event the real property granted an exemption pursuant to this Article ceases to be used primarily
for eligible purposes as set forth in the Industrial/Commercial Incentive Plan, Town of Southold, the
exemption granted shall cease.
2
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of
competent jurisdiction to be invalid, the judgment shall not affect the validity of this law as a whole or any part
thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the Secretary of State as provided by law.
3
(Complete the certification in the paragraph that applies to the filing of this local law and
strike out that which is not applicable.)
1. (Final adoption by local legislative body only.)
I hereby certify that the local law annexed hereto, designated as local law No. 9 of 20 13 of the
( -~(Gi"j(Town) (;411ege) of SOUTHOLD was duly passed by the
TOWN BOARD on November 19 , 20 13 , in accordance with the applicable provisions of law.
2. (Passage by local legislative body with approval, no disapproval or re-passage after disapproval by the Elective
Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the (County)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved)(re-passed after
disapproval) by the and was deemed duly adopted on 20
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20
of the (County)(City)(Town)(Village) of was duly passed by the
on 20, and was (approved)(not approved)(repassed after
disapproval) by the on 20 . Such local law was submitted
to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative vote of a majority of
the qualified electors voting thereon at the (general)(special)(annual) election held on 20 in
accordance with the applicable provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the
(County)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved) (repassed after
disapproval) by the on 20 Such local law was subject to
permissive referendum and no valid petition requesting such referendum was filed as of 20 , in
accordance with the applicable provisions of law.
* Elective Chief Executive Officer means or Includes the chief executive officer of a county elected on a county- wide
basis or, If there be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of
a town where such officer is vested with the power to approve or veto local laws or ordinances.
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. of 20
of the City of having been submitted to referendum pursuant to the provisions of
section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified
electors of such city voting thereon at the (special)(general) election held on 20
became operative.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No of 20
of the County of State of New York, having been submitted to the electors
at the General Election of November 20 , pursuant to subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cities of
said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit voting at said
general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I further certify that I have compared the preceding local law with the original on file in this office and that the same is a
correct transcript there from and of the whole of such original local law , and was finally adopted in the manner indicated
in paragraph 1 above.
Clerk P e County legislative body. City. Town or
(Seal) Village Jerk or officer designated by local legislative body
Elizabeth A. Neville, Town Clerk
Date: November 22, 2013
(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
1, the undersigned, hereby certify that the foregoing local law con' ' s the come text and that all proper proceedings
have been had or taken for the enactment of the local law annexed et .
Signatur
Martin D. Finnegan, Town Attorney
Jennifer Andaloro, Esq., Assistant Town Attorney
Title
Q4Y
Town of SOUTHOLD
Date: November 22, 2013
5
~oSUFFO~~.~,
ELIZABETH A. NEVILLE, MMC ~Gy Town Hall, 53095 Main Road
TOWN CLERK C P.O. Box 1179
N Z Southold, New York 11971
REGISTRAR OF VITAL STATISTICS O .tC Fax (631) 765-6145
MARRIAGE OFFICER Telephone (631) 765-1800
RECORDS MANAGEMENT OFFICER wwwsoutholdtownny.gov
FREEDOM OF INFORMATION OFFICER
OFFICE OF THE TOWN CLERK
TOWN OF SOUTHOLD
EM39073677OUS November 25, 2013
Express Mail
RE: Local Law No. 9 and 10 of 2013
Town of Southold, Suffolk County
Ms. Linda Lasch
Principal Clerk
New York State Department of State
State Records & Law Bureau
One Commerce Plaza
99 Washington Avenue
Albany, NY 12231
Dear Ms. Lasch:
In accordance with provisions of Section 27 of the Municipal Ilome Rule Law, I
am enclosing herewith certified copy of Local Law No. 9 and 10 of 2013 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,
hl Vex-~~6!_Q~_
Lynda M Rudder
Deputy Town Clerk
Enclosures
cc: Town Attorney
SUMMARY OF LL/AMENDMENTS TO CHAPTER 245
ENACT BUSINESS INVESTMENT EXEMPTION
THE PROPOSED LOCAL LAW THAT IS THE SUBJECT OF THIS EVENING'S
PUBLIC HEARING AMENDS TOWN CODE CHAPTER 245 "TAXATION"
WHICH IMPLEMENTS THE INDUSTRIAL/COMMERCIAL PLAN, TOWN OF
SOUTHOLD, THE PURPOSE OF WHICH IS TO ATTRACT AND ENCOURAGE
BUSINESS GROWTH, ALLOWING THE TOWN TO TARGET TAX INCENTIVES
TO BUSINESSES THAT MAKE IMPROVEMENTS TO REAL PROPERTY IN
AREAS IDENTIFIED BY THE TOWN. THE PROPOSED AMENDMENTS
ALLOW EXEMPTION FROM TAXATION AND SPECIAL AD VALOREM LEVIES
FROM EACH SCHOOL DISTRICT LOCATED WITHIN THE TOWN FOR
CERTAIN IMPROVEMENTS TO REAL PROPERTY FOR THE PURPOSE OF
COMMERCIAL, BUSINESS OR INDUSTRIAL ACTIVITIES THAT ARE SET
FORTH IN THE TOWN OF SOUTHOLD INDUSTRIAUCOMMERCIAL
INCENTIVE PLAN WHERE THE COST OF SUCH IMPROVEMENTS WOULD
EXCEED THE SUM OF $50,000. THE PERCENTAGE OF THE EXEMPTION
VARIES FROM 50% IN THE FIRST YEAR AND 5% IN THE TENTH AND FINAL
YEAR.
SUCH EXEMPTIONS SHALL BE GRANTED UPON APPLICATION BY THE
OWNER AND FILED WITH THE TOWN ASSESSOR. THE TOWN ASSESSOR
WILL BE CHARGED WITH APPROVAL OF SAID EXEMPTION.
THE FULL TEXT OF THE PROPOSED LOCAL LAW IS AVAILABLE FOR
REVIEW IN THE TOWN CLERK'S OFFICE AND ON THE TOWN'S WEBSITE.
#11394
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 each week for 1 week(s) successfully commencing on the
24th day of October. 2013.
Principal Clerk
Sworn to before me this day of "13.
installtd r -r v d autr&Qugnt the
effective date of this Art' I ~
pps of comme I b 'ne or industrial
activities that are t forth in the I d
trial/ omm rrial Incentive Plan To
of uth Id rn tt d pmt "'+,:.ISI A V c .I
Comte 280, Zoning and h h egt
fled parcels in the I dustii IJ I NOTARY FUBL!C-Stn ,.t%N YORK
l=ntive PlanTo of uth Id shall be N,
r
eligible for an exemption from taxation
O - - rt,f
and special ad valorem levies from each
school distil t located within the area My Coe: e... _ , .,;y 28, 2014
within which said m ti n h u Vpjy
unless such hcol d'suigtby resolution
ShWl determine that such exemptions hall
not appLhabl to its tax x and ad valorem
I c F the 1211 s of this section. the
terns "constmeC It mf "instal-
lation" and °imp ov nt' shall of
in-
eJude m ini nce and re air
B. This exemption shall only apply
Those prof cts where th cot of such con-
struclion. alteration installation im-
provements exceeds the sum of 50 000
Thee amount of the n shall 6
calculated by taking the increase in the
assessed value of such real oropgrt at
lrbutable tos ch construction. alteration
installation orimprovement and reducing
that mcrease'n the assessed al of such
real p p rty on deck 'ng- oe tag_
basis Pursuant to the following ac eler
ate strategic exemption schedule:
}Vent of Percents a of
Exemption Exemption
1. 50%
2 50
3 50%
4 40%
5 30%
6 20%
Z 10%
8 10%
_ 9 10%
LEGAL NOTICE 10 3%
NOTICE OF PUBLIC HEARING C No exemption hall he granted
WHEREAS, there has been presented less such construction alteration instal-
totheTownBoardoftheTownofSou[hold, lation or improvement is completed as
Suffolk County, New York, on the 8th day may be evidenced by certificate of or -
of October, 2013, a Local Law entitled A 001 or Pits pp_p -at d -
Lucal Law in relation t Amendments t lation as provided by the owner.
Chanter 245. Taxation. to Enact m Busi. D Application'
ness Investment Exemption". Such exemption shall b granted
RESOLVED that the Town Board of only upon application by the owner of
the Town of Southold will hold a pub- such real property on for esc ib d
lic hearing on the aforesaid Local Law by the New York State Depart ent of
at the Southold Town Hall, 53095 Main Taxation and Finance. Such application
Road, Southold, New York, on the 6th shall be filed with the Assessor of the
day of November, 2013 at 7.05 p.m. at Town having the Power to -
which time all interested persons will be erty for taxation on or before the app -
given an opportunity to be heard. prate taxable status date of the Town
The proposed Local Law entitled, A or County and within one year from the
Local Law ' relation t Ameridments f date of completion of such construction
Chapter2A5.Taxstio t EnadtheB alteration installation orimprovement.
Invesmient Fvemptiom" reads as follows: (2) If the Assessor is satisfied that
LOCAL LAW NO. 2013 the applicant is entitled t an exemption
A Local Law entitled, •'A_Locl I a~ pursuant to this Article. he o he shall
in relation to Amen emfs to hat approve the application and such real
245 Taxation to Enact the Business In Property shall thereafter be exempt from
vesh Exemptio taxation and special ad valorem levie
BE IT ENACTED by theTown Board except for special ad valorem levies for
of the Town of Southold as follows: school district purpases. as herein pro-
L Purpose. vided, commencing with the assessment
New York State Real Property Tax Law roll prepared after the taxable status dal
§485-b establishes a framework for coun- of March 1 of each Year. The assessed
ties to work with other local governments value of any exemption granted ours .
to encourage economic development that ant to this Article shall he entered by the
is consistent with the master plans of the, Assessor on the assessment roll with tti
communities and crafted in conformity with taxable o overty with the amount of the
the needs of their residents, businesses and exemption shown in a separate column
environment. Suffolk County has created E. In the event the real m~
the Industrial Commercial Incentive Board ed an exemption pursuant to this Article
to work with the Towns within the County ceases to be used ori- ]v f eligible pur
to agate a Strategic Industries PropertyTax roses as act forth in the Industrial/Corn-
Abatement Plan,wbich includes the Indus- mercial Incentive Plan Town of Southold,
trinhCommercial Incentive Plan, Town of the exemption granted shall cease. Southold, to art= and encourage business 111. SEVERABILITY
growth, allowing the Town to target tax in- If any clause, sentence, paragraph, sec-
centives to businesses that make improve- tion, or part of this Loral Law shall be ad-
mentstoreal propertyinareasidentifiedby judged by any court of competent jurisdic-
the Town. In accordance with the Strategic tion to be invalid, the judgment shall not
industries Property Tax Abatement plan, affect the validity of this law as a whole or
the Town n enacting this exemption to en- any part thereof other than the part so de-
courage targeted economic development, cided to be unconstitutional or invalid.
and the value of the exemption is justified IV. EFFECTIVE DATE
by the need to provide employment oppor. This Local Law shall take effect im-
tunities and broaden the tax base in desig- mediately upon filing with the Secretary
nated areas within the Town of Southold. of State as provided by law.
H. Chapter-245 of the Code of the Town Dated: October 8, 2013
of Southold is hereby amended as follows: BY ORDER OF
ARTICLE tI THE TOWN BOARD
11irpete Business Investment OF THE TOWN OF SOUTHOLD
Exemption Elizabeth A. Neville
Town Clerk
11.394--11TT 10/24
STATE OF NEW YORK)
SS:
COUNTY OF SUFFOLK)
ELIZABETH A. NEVILLE, Town Clerk of the Town of Southold, New York being
duly sworn, says that on the 15th day of October , 2013, 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 Southold, Suffolk County, New York, to wit: Town
Clerk's Bulletin Board, 53095 Main Road, Southold, New York.
PI I 11 /6/13 @ 7:05 pm Chapter 245
izabeth A. Neville
uthold Town Clerk
Sworn before me this
15th day of October 2013.
otary Public
LYNDA M. RUDDER
• Notary Public, State of Now Yak
No.OIRU6020932
clualified in Suffolk County 1 5 -
Commission Expires March S. 0.~
LEGAL NOTICE
NOTICE OF PUBLIC HEARING
WHEREAS, there has been presented to the Town Board of the Town of Southold,
Suffolk County, New York, on the 81h day of October, 2013, a Local Law entitled "A
Local Law in relation to Amendments to Chapter 245, Taxation, to Enact the
Business Investment Exemption".
RESOLVED 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 6`h day of November, 2013 at 7:05 p.m. at which time all interested
persons will be given an opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to
Chapter 245, Taxation, to Enact the Business Investment Exemption" reads as
follows:
LOCAL LAW NO. 2013
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245,
Taxation, to Enact the Business Investment Exemption".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
L Purpose.
New York State Real Property Tax Law §485-b establishes a framework for
counties to work with other local governments to encourage economic
development that is consistent with the master plans of their communities and
crafted in conformity with the needs of their residents, businesses and
environment. Suffolk County has created the Industrial Commercial Incentive
Board to work with the Towns within the County to create a Strategic Industries
Property Tax Abatement Plan, which includes the Industrial/Commercial
Incentive Plan, Town of Southold, to attract and encourage business growth,
allowing the Town to target tax incentives to businesses that make improvements
to real property in areas identified by the "town. In accordance with the Strategic
Industries Property Tax Abatement Plan, the Town is enacting this exemption to
encourage targeted economic development, and the value of the exemption is
justified by the need to provide employment opportunities and broaden the tax
base in designated areas within the Town of Southold.
11. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
ARTICLE 11
Targeted Business Investment Exemption
§245 7 Exemption repeated.
Pursuant h autherity of Subdivision '7 of § 495 b of the Real Prepel4 , Tax Law, the
partial exemption fiem twEatien, speeial ad valorem levies and serviee eharges provided
by sueh § 485 b is hereby fepeaied insafitr as sueh exemption would have been applieable
to eligible reel prapei4y assessed thr T..., n p
§245-7. Exemption granted.
A Real property constructed altered installed or improved subsequent to the
effective date of this Article for the purpose of commercial, business or industrial
activities that are set forth in the Industrial/Commercial Incentive Plan, Town of
Southold permitted uses pursuant to Chapter 280, Zoning and which are
identified parcels in the Industrial/Commercial Incentive Plan, Town of Southold
shall be eligible for an exemption from taxation and special ad valorem levies
from each school district located within the area within which said exemption
shall apply unless such school district by resolution shall determine that such
exemptions shall not be applicable to its tax and ad valorem levies. For the
purposes of this section the terms "construction," "alteration," "installation" and
"improvement" shall not include ordinary maintenance and repair.
B. This exemption shall only apply to those projects where the cost of such
construction alteration installation or improvements exceeds the sum of
$50,000. The amount of the exemption shall be calculated by taking the increase
in the assessed value of such real property attributable to such construction,
alteration installation or improvement and reducing that increase in the assessed
value of such real property, on a declining percentage basis, pursuant to the
following accelerated strategic exemption schedule:
Year of Exemption Percentage of Exemption
1. 50%
2 50%
3 50%
4 40%
5 30%
6 20%
7 10%
8 10%
9 10%
10 5%
C No exemption shall be granted unless such construction, alteration, installation or
improvement is completed as may be evidenced by a certificate of occupancy or
other appropriate documentation as provided by the owner.
• D. Application:
(1) Such exemption shall be granted only upon application by the owner of
such real propertv on a form prescribed by the New York State
Department of Taxation and Finance. Such application shall be filed with
the Assessor of the Town having the power to assess property for taxation
on or before the appropriate taxable status date of the Town or County and
within one year from the date of completion of such construction,
alteration, installation or improvement.
(2) If the Assessor is satisfied that the applicant is entitled to an exemption
pursuant to this Article, he or she shall approve the application and such
real property shall thereafter be exempt from taxation and special ad
valorem levies, except for special ad valorem levies for school district
purposes, as herein provided, commencing with the assessment roll
prepared after the taxable status date of March 1 of each year. The
assessed value of any exemption granted pursuant to this Article shall be
entered by the Assessor on the assessment roll with the taxable property,
with the amount of the exemption shown in a separate column.
F In the event the real property granted an exemption pursuant to this Article ceases
to be used primarily for eligible purposes as set forth in the Industrial/Commercial
Incentive Plan, Town of Southold the exemption granted shall cease.
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by
any court of competent jurisdiction to be invalid, the judgment shall not affect the
validity of this law as a whole or any part thereof other than the part so decided to be
unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the Secretary of State as
provided by law.
Dated: October 8, 2013 BY ORDER OF THE TOWN BOARD
OF THE TOWN OF SOUTHOLD
Elizabeth A. Neville
Town Clerk
Please publish on OCTOBER 24, 2013 and forward one (1) affidavit of publication to
Elizabeth A. Neville, Town Clerk, P O Box 1179, Southold, NY 11971.
Copies to the following:
The Suffolk Times Town Board Members Town Attorney
TC Bulletin Bd Web site Assessors
•
Rudder, Lynda
From: Reisenberg, Lloyd
Sent: Friday, October 11, 2013 12:35 PM
To: Rudder, Lynda
Subject: RE: Chapter 245 - BIE
Posted
Llo-rd H. Reisenherg
Aenvork and SVslems Administralor
Town of south01d, New York
Enroil:tlrryd. reisenhergCtr town. sotuUtold. ny. u.s
O: 031-705-1891
0:631-879-1554
CONFIDENTIALITY NOTICE: This communication with its contents may contain confidential and/or legally privileged
information It is solely for the use of the intended recipient(s). Unauthorized interception, review, use or disclosure is
prohibited and may violate applicable laws including the Electronic Communications Privacy Act. If you are not the
40 tended recipient, please contact the sender and destroy all copies of the communication.
From: Rudder, Lynda
Sent: Friday, October 11, 2013 10:57 AM
To: Glew, Claire; Jim Dinizio; Andaloro, Jennifer; Beltz, Phillip; Cushman, John; Doherty, Jill; Finnegan, Martin; Krauza,
Lynne; Louisa Evans; Reisenberg, Lloyd; Russell, Scott; Standish, Lauren; Talbot, Christopher; Tomaszewsl Michelle;
Tracey Doubrava (tdoubravaCaltimesreview.com); William Ruland
Subject: Chapter 245 - BIE
For publication in the October 24, 2013 edition and the website
•
1
Rudder, Lynda
From: Tracey Doubrava <toubrava@timesreview.com>
Sent: Friday, October 11, 2013 10:55 AM
To: Rudder, Lynda; Glew, Claire; Jim Dinizio; Andaloro, Jennifer; Beltz, Phillip; Cushman,
John; Doherty, Jill; Finnegan, Martin; Krauza, Lynne; Louisa Evans; Reisenberg, Lloyd;
Russell, Scott; Standish, Lauren; Talbot, Christopher; Tomaszewski, Michelle; William
Ruland
Subject: Re: Chapter 245 - BIE
I've got this and will have published in the 10124 edition of the Suffolk Times.
Thanks.
Tracey Doubrava
Display Ad Sales Coordinator
Times/Review News Group
7785 Main Rd.
0. Box 1500
attituck, NY 11952
P: (631) 298-3200
E: tdoubrava@timesreview.com
From: <Rudder>, Lynda <lynda.rudder@town.southold.nv.us>
Date: Friday, October 11, 2013 10:57 AM
To: "Glew, Claire" <Claire.Glew(aDtown.southold.nv.us>, Jim Dinizio <jim@iamesdinizio.com>, "Andaloro, Jennifer"
<Jennifer.andaloroPtown.southold.ny.us>, "Beltz, Phillip" <Phillip.Beltz@town.southold.ny.us>, "Cushman, John"
<John.Cushman(a)town.southold.nv.us>, "Doherty, Jill" <fill.doherty@town.southold.nv.us>, "Finnegan, Martin"
<martin.finnegan@town.southold.nv.us>, "Krauza, Lynne" <Ivnne.krauza(@town.southold.nv.us>, Louisa Evans
<Ipevans06390@gmaII.com>, "Reisenberg, Lloyd" <Lloyd.Reisenbere@town.southold.nv.us>, "Russell, Scott"
<Scott. Russell Catown.southold.ny.us>, "Standish, Lauren" <Lauren.StandishPtown.southold.ny.us>, "Talbot,
0 istopher" <christopher.talbot(@town.southold.ny.us>, "Tomaszewski, Michelle" <michellet(o?town.southold.nv.us>,
mes Review <tdoubrava@timesreview.com>, William Ruland <rulandfarm@yahoo.com>
Subject: Chapter 245 - BIE
For publication in the October 24 2013 edition and the website
1
Southold Town Board - Letter Board Meeting of October 8, 2013
Q RESOLUTION 2013-741 Item # 5.25
ADOPTED DOC ID: 9143
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2013-741 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
OCTOBER 8,2013:
WHEREAS, there has been resented to the Town Board of the Town of Southold, Suffolk
County, New York, on the 81 day of October, 2013, a Local Law entitled "A Local Law in
relation to Amendments to Chapter 245, Taxation, to Enact the Business Investment
Exemption".
RESOLVED 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
61h day of November, 2013 at 7:05 p.m. at which time all interested persons will be given an
opportunity to be heard.
The proposed Local Law entitled, "A Local Law in relation to Amendments to Chapter 245,
Taxation, to Enact the Business Investment Exemption" reads as follows:
LOCAL LAW NO. 2013
A Local Law entitled, "A Local Law in relation to Amendments to Chapter 245, Taxation, to
Enact the Business Investment Exemption".
BE IT ENACTED by the Town Board of the Town of Southold as follows:
L Purpose.
New York State Real Property Tax Law §485-b establishes a framework for counties to
work with other local governments to encourage economic development that is consistent
with the master plans of their communities and crafted in conformity with the needs of
their residents, businesses and environment. Suffolk County has created the Industrial
• Commercial Incentive Board to work with the Towns within the County to create a
Strategic Industries Property Tax Abatement Plan, which includes the
Industrial/Commercial Incentive Plan, Town of Southold, to attract and encourage
business growth, allowing the Town to target tax incentives to businesses that make
improvements to real property in areas identified by the Town. In accordance with the
Strategic Industries Property Tax Abatement Plan, the Town is enacting this exemption to
encourage targeted economic development, and the value of the exemption is justified by
the need to provide employment opportunities and broaden the tax base in designated
areas within the Town of Southold.
If. Chapter 245 of the Code of the Town of Southold is hereby amended as follows:
ARTICLE 11
Targeted Business Investment Exemption
§245 7. Exemption-repealed-.
Generated October 9, 2013 Page 34
Southold Town Board - Letter Board Meeting of October 8, 2013
PuFsuant to the authority of Subdivision 7 of § 485 b of the Real PrOpel4y Tax Law, the paAial
exemption ffern taxation, speeial ad Valorem levies and
&245-7. Exemption granted.
A. Real property constructed altered installed or improved subsequent to the effective date
of this Article for the purpose of commercial business or industrial activities that are set
forth in the industrial/Commercial Incentive Plan Town of Southold permitted uses
pursuant to Chapter 280. Zoning and which are identified parcels in the
Industrial/Commercial Incentive Plan, Town of Southold shall be eligible for an
°Wmption from taxation and special ad valorem levies from each school district located
within the area within which said exemption shall apply unless such school district by
resolution, shall determine that such exemptions shall not be applicable to its tax and ad
valorem levies. For the purposes of this section the terms "construction," "alteration
"installation" and "improvement" shall not include ordinary maintenance and repair.
B. This exemption shall only a 1 to those roiects where the cost of such construction
alteration installation or improvements exceeds the sum of $50,000. The amount of the •
exemption shall be calculated by taking the increase in the assessed value of such real
property attributable to such construction alteration installation or improvement and
reducing that increase in the assessed value of such real property, on a declining
percentage basis, pursuant to the following accelerated strategic exemption schedule:
Year of Exemption Percentage of Exemption
1 50%
2 50%
3 50%
4 40%
5 30%
6 20%
7 10%
8 10%
9 10%
10 5% •
C. No exemption shall be granted unless such construction alteration installation or
improvement is completed as may be evidenced by a certificate of occupancy or other
appropriate documentation as provided by the owner.
D. Application:
(1) Such exemption shall be granted only upon application by the owner of such real
property on a form prescribed by the New York State Department of Taxation and
Finance. Such application shall be filed with the Assessor of the Town having the
power to assess property for taxation on or before the appropriate taxable status
date of the Town or County and within one year from the date of completion of
such construction, alteration installation or improvement
(2) If the Assessor is satisfied that the applicant is entitled to an exemption pursuant
to this Article, he or she shall approve the application and such real property shall
thereafter be exempt from taxation and special ad valorem levies except for
Generated October 9, 2013 Page 35
Southold Town Board - Letter Board Meeting of October 8, 2013
special ad valorem levies for school district purposes as herein provided
commencing with the assessment roll prepared after the taxable status date of
March I of each year. The assessed value of any exemption granted pursuant to
this Article shall be entered by the Assessor on the assessment roll with the
taxable property, with the amount of the exemption shown in a separate column
E In the event the real property granted an exemption pursuant to this Article ceases to be
used primarily for eligible purposes as set forth in the Industrial/Commercial Incentive
Plan, Town of Southold, the exemption granted shall cease
III. SEVERABILITY
If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any
court of competent jurisdiction to be invalid, the judgment shall not affect the validity of this law
as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
IV. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the Secretary of State as provided
by law.
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: William P. Ruland, Councilman
SECONDER: Jill Doherty, Councilwoman
AYES: Dinizio Jr, Ruland, Doherty, Talbot, Evans, Russell
Generated October 9, 2013 Page 36