HomeMy WebLinkAboutLL-1985 #03 LOCAL LAW NO. 3 , 1985
A Local Law in relation to a partial real
property tax exemption for Senior Citizens
BE IT ENACTED by the Town Board of the Town of Southold as follows:
(additions indicated by underline; deletions by [brackets])
Article I of chapter 85 (Senior citizen Exemptions) of the Southold Town Code
is amended as follows:
I. Section 85-1 thereof is amended to read as follows:
Section 85-1. Partial exemption for senior citizens.
[.a.)
Real property Owned by one (1) or more persons, each of whom is
sixty- five (65) years of age or over, or real property owned by
husband and wife, one (1) of whom is sixty-five (65) years of age
or over, shall be exempt from town taxes to the extent of fifty
percent [50%) of the assessed valuation thereof. Such exemption
shall be computed after all other partial exemptions allowed by law
have been subtracted from the total amount assessed.
II.
(b)
The real property tax exemption on real property owned by
husband and wife, one of whom is sixty-five (65) years of age or
over, once granted, shall not be rescinded solely because of the
death of the older spouse so long as the surviving spouse is at
~eea~t sixty-two (62) years of age.
Subdivisions A. and B. of Section 85-2 thereof are amended to read as
follows:
Section 85-2. Conditions.
No exemption shall be granted:
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of [five] nine
thousand dollars [($5,000.)] ($9,000.). "Income tax year" shall
mean the twelve month period f~7' which the owner or owners filed a
federal personal income tax return or, if no return is filed, the
calendar year. Where title is vested in either the husband or the
wife, their combined income may not exceed such sum. Such income
shall include social security and retirement benefits; interest;
dividends; total gain from the sale or exchange of a capital asset
which may be offset by a loss from the sale or exchange of .q
.c_~pital asset in the same income tax year; net rental income, salary
or earnings; the net income from self-employment, but not including
a return of capital, gifts or inheritances. In computing net rental
income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the production of income.
Unless the title of the property shall have been vested in the owner
or one of the owners of the property for at least [sixty (60)]
twenty-four (24) consecutive months prior to the date of making
application for exemption; provided, however, that in the event of
the death of either a husband or wife in whose name title of the
property shall have been vested at the time of death and then
becomes vested solely in the survivor by virtue of devise by or
descent from the deceased husband or wife, the time of ownership
of the property by the deceased husband or wife shall be deemed
also a time of ownership by the survivor and such ownership shall
be deemed continuous for the purposes of computing such period of
[sixty (60)] twenty-four (24) consecutive months, and provided
further that, in th'~vent of a transfer by either a husband or
wife to the other spouse of all or part of the title to the property,
the time ownership of the property by the transferor spouse shall
be deemed also a time of ownership by the transferee spouse and
such ownership shall be deemed continuous for the pur_~_pos--~-~--6~
computing such period of twenty-four (24) consecutive munths, and
provided further that where property of the owner or own~r~ has
been acquired to replace property formerly owned by such owner or
owners and taken by eminent domain or other involuntary
proceedings, except a tax sale, the period of ownership of the
former property shall be combined with the period of ownership of
the property for which application is made for exemption and such
periods of ownership shall be deemed to be consecutive for
purposes of this chapter. Where a residence is sold and replaced
with another within the state, the period of ownership of both
properties shall be deemed consecutive for the purposes of this
chapter.
III. Section 85-4 thereof is amended as follows:
Section 85-4. Reapplications.
(a).
At least sixty (60) days prior to the appropriate taxable status
date, the assessing authority shall mail to each person who was
granted exemption pursuant to this chapter on the latest completed
assessment roll an application form and a notice that such
application must be filed on or before taxable status date and be
approved in order for the exemption to be granted. The assessing
authority shall, within three days of the completion and filing of
the tentative assessment roll, notify by mail any applicant who ha~
included with his application at least one self-addressed, pre-pgid__
envelope, of the app[oval or denial of the application; provided,
however, that the assessing authority shall, upon the receipt a.,d
filing of the application, send by mail notification of receipt to any.
applicant who has included two of such envelopes with the
application. Where an applicant is entitled to a notice of denial
pursuant to this subdivision, such notice shall be on a form'
prescribed by the state board and shall state the reasons for such
(b)
denial and shall further state that the applicant may have such
determination reviewed in the manner provided by law. Failure to
mail such application form and notice or the failure of such person
to receive the same shall not prevent the levy, collection and
enforcement of the payment of the taxes on property owned by such
person.
NotwithstandincJ any other provisions of this chapter, in the event
that the owner, or all of the owners, of property which ha~
received an exemption pursuant to this chapter on the preceding
assessment roll, shall fail to file an application for such exemptio,,
on or before the taxable status date, such owner or owners may
file, and the assessing authority shall accept the application,
executed as if such application has been filed on or before the
taxable status date, if such application is filed with the assessing
authority on or before the date for the hearing of complaints.
IV.
Article I of chapter 85 is amended by adding a new Section thereto, to
be Section 85-5A, to read as follows:
Section 85-5A. Notice
The assessing authority shall notify, or cause to be notified, each
p_erson.owning residential real property in the Town of the provisions of
this chapter, such notice to be sent with each tax bill to such persons,
and shall be in such form and content as shall comply with the
provisions of subdivision four of Section 467 of the Real Prop~_rrty Law.
This Local Law shall take effect upon its filing with the Secretary of
State.
MAY 1. 31985
Dear Sir/Madam:
Date: '
4/29/85
Please be advised that Local Law(s) No. _, 3
offS_ ofthe Town of Southold
was/were received and filed on. '~/] q./gri
Additional forms for filing local laws with this office will be forwarded upon
request.
NYS Department of State
Bureau of State Records
383602-004 (12/82)
(Please Use this Form for Filing your Local Law with the Secretary of State)
Text of law shuuld be given as amended. Do not include mattel' being
eliminated and do not use italics or underlining to indicate nt~w matter.
Town ·
Local Lav~ No ................... .3. ...................................... of the year 19 8.5. .......
tide)
Be it enacted blt the Town Board of the
r';,v of Southold ............................................................................ as follows:
Town
(additions indicated by underline; deletions by [brackets])
Article I of chapter 85 (Senior citizen Exemptions) of the $outhold Town Code
is amended as follows:
I. Section 85-1 thereof is amended to read as follows:
Section 85-1. Partial exemption for senior citizens.
(a)
Real property owned~by one (1) or more persons, each of whom is
sixty- five (65) years of age or over, or real property owned by
husband and wife, one (1) of whom is sixty-five (65) years of age
or over, shall be exempt from town taxes to the extent of fifty
percent (50%) of the assessed valuation thereof. Such exemption
shall be computed after all other partial exemptions allowed by law'
have been subtracted from the total amount assessed.
11.
(b) The real property tax exemption on real property owned by
'husband and wife,' one of whom is sixty-five (65) yea~ o~ ag~ or
over, once 9ranted, shall not be rescinded solely because of the
death of the older spouse so Ion9 as the surviving spouse is at
least sixty-two (62) years of age,..
Subdivisions A. and B. of Section 85-2 thereof are amended to read as
fol Iow s:
Section 85-2. Conditions.
No exemption shall be granted:
At
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of [five] nine
thousand dollars [($5~000.)] ($9,000.). "Income tax year" shall
mean the twelve month period fo'r which the owner or owners filed a
fede[al persongl in.come ._tax _r_~turD__or,__ if__n__o____r_e_.t_ur_n_...is_ fi!e_d._ _t_he
..[~(If additional space is needed, please attach sh'eets, of the same size as this and number each)"'~
calendar year. Where title is vested in either the husband or the
wife, their combined income may not exceed such sum. Such income
shall include social security and retirement benefits; interest;
dividends; total gain from the sale or exchange of a capital asset
which may '1~ offset by a loss ~"~m the sale or exchange of a
capital asset in the same incQme tax year; net rental income, salary
o'~' earnings; the net income from self'-employment, but not including
a return of capital., gifts or inheritances. In computing net rental
income and net ,ncome from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the p'~oduction of income.
Bo
Unless the title of the property shall have been vested in the owner
or one of the owners of the property for at least [sixty (60)]
twenty-four' (24) consecutive months prior to the date of making
application for exemption; provided, however, that in the event of
the death of either a husband or wife in whose name title of the
property shall have been vested at the time of death and then
becomes vested solely in the survivor by virtue of devise by or
descent from the deceased husband or wife, the time of ownership
of the property by the deceased husband or wife sha~I be deemed
also a time of ownership by the survivor and such ownership shall
be deemed continuous for the purposes of computing such period of
[sixty (60)] twenty-four (24) consecutive months, and provided
further that, in the event of a transfer by either a husband or
'~ife to the other spouse of'all or part of th~ title to the property,
the time ownership of the pr.operty by the transferor spouse "shall
be deemed also a time of ownership by the transferee spouse and
such ownership shall be deemed continuous for the purposes of
c~mputing such period of twenty-four (24) consecutive months, and
provided further that where property of the owner or owners has
been acquired to replace property formerly owned by such owner or
owners and taken by eminent domain or other involuntary
proceedings, except a tax sale, the period of ownership of the
former property shall be combined with the period of ownership of
the property for which application is made for exemption and such
periods of ownership shall be deemed to be consecutive for
purposes of this chapter. Where a residence is sold and replaced
with another within the state, the period of ownership of both
properties shall be deemed consecutive for the purposes of this
chapter.
III. Section 85-4 thereof is amended as follows:
Section 85-4. Reapplications.
(a)
At least sixty (60) days prior to the appropriate taxable status
date, the assessing authority shall mail to each person who was
granted exemption pursuant to this chapter on the latest completed
assessment roll an application form and a notice that such
application must be filed on or before taxable status date and be
approved in order for the exemption to be granted. The assessing
authority shall, within three days of the completion and filing of
the tentative assessment roll, notify by mail ,any applicant who has
included with his application at least one self-addressed, pre-paid
envelope, of the approval or denial of the application; provided,
however, that the assessincj authority shall, upon the receipt and
filing of the application, send by mail notification of receipt to any
applicant who has included two of such envelopes with the
application. Where an applicant is entitled to a notice of denial
pursuant to this subdivision, such notice ' shall be on a form
prescribed-by ,the state board and shall state the reasons for such
denial and shall further state that the applicant may have such
determination reviewed in the manner provided by law. Failure to
mail such application form and notice or the failure of such person
to receive the same shall not prevent the levy, collection and
enforcement of the payment of the taxes on property owned by such
person.
-2-
(b)
Notwithstanding any other provisions of this chapter, in the event
that the owner, or all of the ov~ners, of p~operty which has
received an exemption pursuant to this chapter on the preceding.
assessment roll, shall fail to file an ap.plication for .such exemption
on or before the taxable status date, such owner or owners may
file, and. the assessir~g__~authority shall 'accept ~he application,
executed as if such application has been filed on or before the
taxable status date, if s.u~:h application is filed with the assessing.
authority on or before the date for the hearin9 of complaints..
IV. Article ! of chapter 85 is amended by adding a new Section thereto, to
be Section 85-5A, to read as follows:
Section 85-5A. Notice
The assessing authority shall notify, or cause to be notified, each
person owning residential real property in the Town of the provisions of
this chapter, such notice to be sent with each tax bill to such persons,
and shall be in such form and content as shall comply with the
provisions of subdivision four of Section 467 of the Real Property Law.
This Local Law shall take effect upon its filing with the Secretary of
State.
(Comph.tc tin. c~.rtification lathe intrngraldt whit:b uppliea to tin: filiug of thi. lucal raw aud strike out
matter therein xxbich is n.t applieabh~.)
(Final adoption hy h.ml legiMative body only.)
I hereby certify that thc local taw annexed hereto, designated as local law No ..... ~ ............ of ~9,.8.5..
,City of .......... ~9.q~9.1.0 ......... was duly passed by the ................ oar ........................................
Town (Name ni Le ~ialati~a Ilody}
in accordance with the applicable provisions of law.
of the
on ..... ..M..a...r.~.h.....l...2. ...................... 19 ...8...5..
(Passage by local legislative body with approval or no disapproval by Elective Chief Executive Officer,*
or repassage after disapproval.)
I hereby ccrtifythat the local law annexed hereto, designatedas local law No ..................... of 19 ........
County
City
of the Town of ...................................... was duly passed by the ..................................................................................
(Name of Legislative Body)
Village
not disapproved
on .................................................. 19 ........ and was approved by the .......................................................
repassed after disapproval Elective Chief Executive Officer ~r
anti was deemed duly adopted on ........................................................ 19 ......... in accordance with the applicable
provisions of law.
3. (Final ad. ption by rcfere.dum.)
I hereby certify tlmt the local law annexed hereto, designatedaslocal law No ................... of 19. .........
County
[~f the City of ..................................... 'was duly passed by tim ................................................................... ' ...... :.-..~-. .......
Town (Name o( Legi~l~tiue nody}
Village
not disapproved
on ................................................... 19 ........ and was approved by the ...............................................................
repassed after disapproval Elective Chief ~xecutive Officer '*
on ...................................................................... [9. ........ Such local law was submitted to the people by reason of a
-mandatory
referendum,and received the affirmative vote of a maiority of the qualified electors voting
permissive
geueral
thereon at the special election held on ...................................................... 19 ......... in accordance with the appli-
annual
cable provisions of law.
4. (Subject to permissive referenduiu,and final adoption because no valid petitioa filed requesting
referendum.)
1 hereby certify that the local law anne'xed hereto, designated as local law No ................... of 19. .........
County
City
of the Town of ...................................... was duly passed by the ................................................................................ on
(Name of [.egiul~tive nody}
Village not disapproved
...................................................... ~9 ........ and was approved by the ......................................................... on
repassed after di sapprowd El~cti~ [;hi,.I E~et. ut~e O~[i~,'r ~
.............................................................. 19 ......... Such local law being subject to a permiss~e'ref~rendum and no
valid petition requesting such referendum having been filed, said local law was deemed duly adopted on
...................................................................... 19 ........ , in accordance with the applicable provisions of law.
*Elective Chief Executive Officer means or indude~ the chief executive officer of a county elected on a county-wide basis
or, ff there be none, the chairman of the county legislative body, the mayor of a city or village or the supervisor of a town,
where such officer is vested with power to approve or veto lool law or ordinancea.
~age 2
(Cit) local law com'.crnh~ {;h.trtcr rc~i>.ion prop,sed by pcmion.)
] hcreb)(:ei'ti['~ )ha~ th, Io~,~ ~tx~..:'.n' x(M h(,;',,to, d~ignated as local [awNo ..................... of [9 ........
htxhtg been snbmitt,'d to referendam pursuant to the
of th(, Cky of ....................................................................
prox4sions o[ 37 o~ d~ ~,]uni~ ~[),,I ]1. mc Hula Law, and La~'iug received the affirmative vote of a majority
special
of the qual~ficd electors of such ci~>' ~'otlng thereon ~t the gent.tM election held on ..................................
................ 1.9 ............ became operauve.
6. (County h)cal law concerning adoption of Charter.)
I hereby certify that the'local law mmcxed hereto, designated as Lodal Law No ....... of 19 ...... of the
County. of ......................................... State of New York, having been submitted to the Electors at the
General Election of November ........... 19 ........... pursuant to subdivisions 5 and 7. of Section 33 of the Muni-
cipal 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 of a majority of the qualified electors et' the towns of said county
considered as a unit voting at said general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate
certification,)
~ I further certify that I'have compared the preceding local law with the original on file in this office
and that the same is a correct transcript therefrom and of the wbole of such original local law, and was
finally adopted in the manner indicated in paragraph ........ .1. .................. above.
Date: March 13, 1985
Clet~t(of the County legislative body. City, Towr(~r Vill~ Cl~;'k or
officer de~igna~d by local legislative body
Judith T. Terry, Town Clerk
(Seal)
(Certification to be executed by County Attorney, Corporation Couusel, Town Attorney, Village Attorney
or other authorized Attnrney of locality.)
STATE OF NEW YORK
COUNTY OF .....S...U...V...V..O...L...K. ............................
I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all
proper proceedings have been bad or taken for the enactment of the local law annexed hereto.
· .Rp.b.e.r.k .~....T.a.s.~r.;..'[.~tB. &t.tgrrm¥ .......... Title
Date: March 13, 1~85.
.... , of ........ ..S..o...u...t..h..o..!.d.. ....................................
Town
Village
Page.3
PUBI,IC HEARING
SOUTHOLD TOWN BOARD
March 12, 1985
8:05 P.M.
IN THE MATTER OF A PROPOSED LOCAL LAW ENTITLED, "A LOCAL LAW IN
RELATION TO A PARTIAL REAL PROPERTY TAX EXEMPTION FOR SENIOR
CITIZENS.
Present:
Supervisor Francis J. Murphy
Councilman Joseph L. Townsend, Jr.
Justice Raymond W. Edwards
Councilman Paul Stoutenburgh
Councilman James A. Schondebare
Councilwoman Jean W. Cochran
Town Clerk Judith T. Terry
Town Attorney Robert W. Tasker
SUPERVISOR MURPHY: This is a proposed Local Law in relation to a partial
real property tax exemption for senior citizens, to be read by Councilman
Townsend.
COUNCILMAN TOWNSEND: I will start by reading the public notice in part.
"Public Notice is hereby given that there has been presented to the Town Board
of the Town of Southold, Suffolk County, New York, on the 26th'day of February,
1985, a Local Law entitled, "A Local Law in relation to a partial real property tax
exemption for Senior Citizens," which reads as follows, to wit:" Thereafter follows
a rather lengthy local law. The most significant change of this law is that the
real property exemption--income exemption--goes from $5,000 to $9,000. There are
other changes I note that are less substantive nature. If you want to go through
that I'll be happy to.
We have affidavit of publication from The Suffolk Times, The Long Island
Traveler-Watchman and the Town Clerk that it was posted on the Bulletin Board.
This is not a zoning matter and there are no recommendations from any other
Board. I would comment that this emerged because of a couple of particularly--or
at least gained my support so far--because of a couple of particularly poignant
stories , people that had very little money and in once instance a woman who is
91 years old reported that she had some interest income which she managed to
save and brought her, I think, a hundred dollars over the limit and changed her
taxes a total of $1800. She owned one of these big old houses, and her total
income was in the neighborhood of $5100. $1800 is a lot of money if you're total
income is $5100. I will note that I think that we have about the lowest eligibility
level of all the other entities around here and now this brings it more in line
with what the school districts are doing and what some of the other districts,
taxing districts are doing. We've been assured by our Assessors it is not goi,ng
to have a tremendous impact on our taxes. I had hoped that one of our Assessors
could be here to testify to that fact, but I gather it was too short notice to get
him here. At any rate that's all I have.
Page 2 - Public Hear _~
Local Law - Senior Citizen Tax Exemption
SUPERVISOR MURPHY: Thank you, Joseph. Is there anyone in the audience
would like to speak on behalf of this local law? Anyone on the left? Anyone
in the center? Anyone on the right? (No response.) I would like to just echo
my feelings and I think it's for the entire Town Board, that this probably should
have been addressed before. It was an oversight, I think, on the Town Board
not realizif~g this and it was through the efforts of this one elderly young person,
over 90 years old, who brought it to my attention. Yes?
SUSAN ARMSTRONG: Here I am.
SUPERVISOR MURPHY: And I'm very happy that you're here and for bringing it
to our attention and thanking you for helping other people. Would you like to say
something? Would you like to comment?
MRS .ARMSTRONG: Yes, I would.
SUPERVISOR MURPHY: Use the mike so you are part of the official Town record.
MRS.ARMSTRONG: I'll be 95 in April. Well, I have been around Greenport here
since 1909. I came here a bride in Greenport and I was very much upset when my
taxes was--I had them reduced and then all of a sudden I was told because I added
some interest money that I would have to pay the full amount of nine hundred and
some odd dollars and I was very much upset. I couldn't seem to get to first base.
I knew everybody up at the tax office and so I finally called up Mr. Murphy and
thank goodness I think he's done something for the elderly people because $5,000
wasn't very much. I only get $396 myself for Social Security and I have a little
money put aside and I have to declare that interest money which was about $1000
and 'that helps me to pay for my oil and different things. ~ live alone. I have a
large house and I have an upstairs that I'm keeping just in case I have to have
somebody come and take care of me and they'd have a place to live. Otherwise I
would have another income of probably three or four hundred dollars, but I'm afraid
to do it because I'd rather stay in my home instead of going into a nursing home
and that's what I'm planning on. I'll be 95 the 17th of April.
SUPERVISOR MURPHY: Yes, Jean?
MRS,~ JEAN TIEDKE: Could I ask a question, Frank?
SUPERVISOR MURPHY: Sure.
MRS. TIEDKE: Why is this a cut-off point at 159,0007
SUPERVISOR MURPHY: That has to be established by law.
MRS. TIEDKE: A cut-off point? It can't be determined on a sliding scale? I mean,
if you have---
SUPERVISOR MURPHY: I really don't think so. I think it has to be--Bob, is that
co r rect ?
TOWN ATTORNEY TASKER: I think the law now, and it's been changing all the
time--I think at the present time the maximum amount of income in which we can
get an exemption is $10,500. We have, in this proposal, raised the level from
$5,000 to $9,000, but you don't have much leeway left. We have to do it in
accordance with the state law.
Page 3 - Public Hear. ~1
Local Law - Senior Citizen Tax Exemption
MRS. TIEDKE: Well, we better get to changing that state law because I think it
should be a sliding scale.
SUPERVISOR MURPHY: It's a very good point and we'll mention it to our state
legislators. Anyone else care to comment to the Board on this proposed Local Law?
If not, I would like to thank Mrs. Armstrong for coming here tonight and bringing
this matter to our attention and she did even bring up a point on the reason for
the accessory apartments, which we would like to. If not, is there anyone else
would like to speak? (No response.) If not we'll close this hearing.
Judith T. Terry ~
Southold Town Clerk
ha~ b~m p~-
ei~s~n F~t~n~iOno) ~"d~ ~- the own~ et ~ hasbe~n ac.
old Town ~ h ~md~t as fei-
one (1) or mo~e peroom, etch o~
whom ~ ~'~'-fiv~ (~) ymu. s ~
the mmmu~e aU-
sum of tflve]~nine thoumnddeL-
~ for which the
owner or owners flte~ a ~
pe~! ~ome ~u return or,
no m h ~ed, t~e c~lm-
e~ther the husband or the wife,/
exceed a~h sum. 9u~ income
pmper~ shn have ~ vested
in the awner m. one of~°wrier°
(8o)1 ~nq~4our
..,.,k~._., appltcaUon rot
-- and~ m' the
smch
the
emmded, ~ d~nf a new ~c-
comp~ with the provisions of
~on~46~7 of
' :V: ~Local Law ~ take
Copies of, said Local Law are
svoilable in the Office of the
Town Clerk to any interested
NOTICE IS FUR'I~IER
GI'V'EN that the Town Board of
the Town of Southold will hold a
public hearing on the aforesaid
Local LaW at the Southold Town
York, on the 12th day ~March,
198~, at 8.-05 o'c!ock P.M., at
which time all inte~stod persons
DA~ED: February 26, 1985.
JUDFFH T. 'FERRY
SOu~-IOLD ~)WN CLERK
1~M7-4805
of Groenport, in
~worn, says that ha/she is
LJFFOLK TIMES, a Weekly
t Greenport, in the Town
-~uffolk and State of New
a of which the annexed is
~n regularly published in
each week for ONE
~mencing on the
195 5
Principal Clerk
Sworn to before me this 7
1° Rq ANN M. ABATE
March _., ,, ~ PUBLIC, State el New York
~~,m r.~,o,~ t~,~:*; 30, m~
NOTICE OF
PUBLIC HEARING O,N
LOCAL LAW ,,~
preSented'to the Town ~ard
of the. TOWn of ~ SoUthold,
Suffo~ cowry, New York, on
19~S, ~,]~meid L~ ~ntitled. "A
pnriial re~ tax ex-
empt~ for ~ Citizens"
which ~ follOWs, to wit:
TOWn l~of~e ,Town of
Southold ~S,follOWs (~itious,
Article I of'~ 8~
(Semo~ Ota~ nAi~)
one
ogle
n. S,m~Jl~d s. of
for
the
twelve month period for which
the OWner or OWners filed a
federal personal, income tax
return or, if no re .~,is filed,
the calendar year. ~ title
is vested in either the husband
or the wife, their combined
income may not exceed such
sum. Such income shall in-
clude social security and ro-
tirement benefits; interest;
dividends; to~] ~ fram the
sale or eFehange of a coltimi
se~t which my be ~ by u
lose from the nb or exehanae
of a capital asset in ~he same
tocome tax y~ar: oct rental
income, salary, or earnings; the
nm income from self-employ-
ment, but not including a
return of capitol, gifts or
inheritances, in compuflu~ net
rental iucome and net Income
h~m seif-empi~ymem, ns de-
albwed hr the eXhaS~iOn,
weor nnd toor of roa] or
prodnefion of tocome.
COUNTY OF SUFFOLK
SS:
STATE OF NEW YORK
Patricia Wood, being duly sworn, says that she is the
Editor, of THE LONG ISLAND TRAVELER-WATCHMAN,
a public newspaper printed at Southold, in Suffolk County;
and that the notice of which the annexed is a printed copy,
has been published in said Long Island Traveler-Watchman
/
once each week for ........................... weeks
successively, commencing on the ......................
Sworn to before me this ~ day of
........................ othor ~revlalone ef ~ ~.
O~or, er ~ of ~ 0~, of
.......... ~ an ~
~. ~es* the fitl~ ~ ~e
pmpomg ~hall hsv~ b~n vest- ' Notary Public
od in the o~ or on~ of ~e B~RBA~ FORBES
~ers of ~ pm~ for at Pubic, 8~ of Now York
(24) consecutive mSnths prior
to the date of making applica.
fion for exemption; provided,
however, that in the event of
the death of either a husband
or wife in whose name tire of
the propervy sh~l] have been
vested at the time of death and
then becomes vested solely in
the survivor by virtue of
devise by or descent from the
deceased husband or wife. the
ti~e of ownership of the pro.
l~ny by the deceased husband
or ~ife shall be deemed also a
time of ownership by the
survivor and such ownership
shall be deemed continuous
for the pu~osos of computing
such period of [sixty (60)
twenty-four (24) consecutive
months, and pmvklod freebee
flint, in tbe ~wnt of a ttnedor
by efibes n hudmnd or wife to
the other spouse of aB or port
of tbe ~ to the property,
tbe time ownersMp of the pro-
perty by the trmmfer spouse
shall be doemod doe a tbne of
ownenhip by the tranderee
spouor and such nwneeshlp
for the pmpoase d cosspu~
eanseeutfve months, and pro-
vided further that where pro.
~rty of the owner Of ownors
has been acquired to replace
property fdrmerly owned by
such owne£ or owners and
taken by eminent domain or
other invoinntary proceedings,
except a tax sale, the period of
ownership of the former pro-
porty shall be combined with
the period of ownership of the
property for which spplJcatinn
is made for exemption and
such periods of ownership
shall be deemed to be consecu-
tive for purposes of this'
chapter. Whore a reddenco Is
sold andropIorodwlth another
withfa the am~, the period of
ovmemMp of b~b prepeflieu
ohan be. bmod co~tive
for the pmlmeus of this
~alified in Suffolk County
/ss/on Expires March 30, 19~c~g.
m. section 85-4 thereof is
amended as follows:
Section 85-4. Reapplicafious
(U) At least Sinty (00)days
prior to the appropriate tax-
able status date. the assesmn8
authority shall mail to each
person who w~s granted ex-
emption pursuant to this chap-
ten on the latest comFleted
assessmeut roll an application
form and a notice that such
~ .l:~l~a~io.;~net be f~_e~n or
i ~t~.~'in odier~,~ tbe
~ e~en~on'/obe ~ntt~&3ll~.
aassesing anthorlty sbe~,
~ within throe days of the com-
ldefion and Ifilng of the
tonLvAlve as~mant roll, netL
~ by mall any q~lleant who
has Indndod with Ma appllea-
~ nt leant one orlf.oddrose.
ed~ plw-l~ envelope, of the
at. reval or doninl of the appli-
cal~n~ provided, bewover,
· at the aoreoring anthodty
shall, upon the rseetpt and
filing, of the applkntian, send
by mall ne~fleation of rncol~t
to any appfleant who boa
Included two of such envalopus
al~licant la untilled to a netico
of daninl pursnent to thin
~bdlvlsl~n, sueh anflco ahab
bean s farm preordbed by the
smto banrd and shall atoto the
roaeena for aneh daninl and
appllcont may have eueh de-
te~mlnntbn reviOWed In the
mnener ptevldad h~ faw.
Failure to mail such ~le~lica-
tins fro'm, and notice ~r the
failure of such person to
receive the same shall not
prevent the levy, collection
and enforcement of the pay-
meat of the taxes on property
owned by such person.
as~ormant roll, dudl M to
file an applleetian for such
or or owners my file, and the
ussoedn8 anthoflty shall or-
cept the apphtian, exeeutod
ss f/euch application has been
filed on or before the bumble
statue date, if such appllemion
is filed with the aaseasin8
authority on or bofore the date
for the beorfu8 of eomplafuta.
IV. Article I of chapter 85 is
amended by addin8 a new
Section thereto, to be Section
85-SA. to read as follows:
Section 85-SA, Nob
The orsoastog nuthoflty
sim]l notify, or cause to be
netflkd, eaeb permm ownln_~
reddentid re~l praperty fa tbe
Town of the provldoM of thb
chaptof, ausb neb to be sent
~ oaeh tax bill to ~uch
comldy ~th the ln~4sbna of
eulM~vlMon four of ~ 467
of the Real Pt~qm.~ Low.
V. This Local Law shall take
effect upon its filing with the
Secretary of State.
Copies of said Local Law are
available in the Office of the
TOWn Clerk to any interested
ps,sons during business
hours.
NOTICE IS FURTHER GIV-
EN that the Town Board of the
Town of Southold will hold a
public hearing on the aforesaid
Local Law al the Southold
Town Hall, ~aln Road. South-
old, New York. on the 12th day
of March, 198~, at S:0S o'clock
P.M., at which time all inter-
eared persons will he heard.
DATED: February 26, 198S.
JUDITH T. TERRY
SOUTHOLD TOWN CLERK
1T-~/7/85(6)