HomeMy WebLinkAboutLL-1993 #02II.
LOCAL LAW NO. 2 , 1993
A local Law in Relation to Senior Citizen Exemptions
BE IT ENACTED, by the Town Board of the Town of $outhold as follows:
I. Chapter 85 (Taxation) of the Code of the Town of Southold is hereby
amended to read as follows:
Section 85-1 (partial exemption for senior citizens) is hereby
amended to read as follows:
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 t~ the exten~ oF
F~y-i:~rcety.- ~58%~ oF the assessed=ya~rua~iofr ~hereoFr
to the extent provided subject to the followin9 income I'mitatlon~:
Income Extent of exemption
UP to $12,024 50%
J2,025 to 12,624 45%
J2,625 to 13,224 ~0%
13,225 to 13,824 35%
13,825 to 14,424 30%
14,425 to 15,024 25%
15,025 to 15,624 20%
.15,625 to 16,224 15%
16,225 to 16,825 10%
Such exemption shall be computed after all other partial exemptions
allowed by law have been ~ubtracted from the total amount assessed.
B. The real property tax exemption on real property owned by husband
and wife, one (1) 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once granted, shall not be rescinded solely because of the death of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 least
sixty-two (62) years of age.
This Local Law shall take effect upon its filing with the Secretary of
State.
Underscore represents additionfs)
Overstrike represents deletion(s)
NYS DEPARTNENT OF STATE
BUREAU OF STATE RECORDS
162 Washington Avenue
ALbany, NY 12231-0001
DATE: 2/9/93
l' MUNICIPALITY
Town of Southo±d
1993
FILIRG DATE
2/5~93
Local Law Acknowledgment
JUDITH T TERRY
TOWN HALL
53095 MAIN ROAD
PO BOX 1179
SOUTHOLD NY 11971
I_
DOS-236 (Rev. 6/90)
--I
FEB 16 1993
_1
The above-referenced material was received
and filed by this office as indicated.
Additional local law filing forms will be
forwarded upon request.
Local Law Filing
NEW YORK STATE DEPARTMENT OF STATE
162 WASHINGTON AVENUE. 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.
. ~R)~ Southold
Town of ..........................................................................................
~H~e
Local Law No. 2
.................................... oftheyear 19 93
Alocallaw In R~lat~on to SEnior Citizen Exemptions
Town Board
Be it enacted by the
..... 1'~';.;';~;~7~; ~5;[ ................................................................. of the
Town of ...................... · Southold - '
.................................................................... as follows:
Chapter 85 (Taxation) of the Code of the Town of Southold is hereby
-amended to read as follows:
Section 85-1 (partial exemption for senior citizens} is hereby
amended to read as follows:
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
husl~and and wiCe. one (1} of whom is sixty-five (65) years of age
or over. shall be exempt from Town taxes to the extent provided
subject to the following income limitations:
Income
up to $12.02u,
12,025 to 12,624
12,625 to 13,224
13,225 to 13,824
13,825 to 14,424
14,425 to 15,024
15,025 to 15,624
15,625 to 16,224
16,225 to 16,825
Extent of exemption
50%
45%
4O%
35%
30%
25%
2O%
15%
10%
Su~:h exemption shall be computed after all other partial exemptions
allowed by law have been subtracted from the total amount assessed.
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS-239 (Rev, 7/91)
The real property tax exemption on real property owned by husband
and wife. one I1) 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 least
sixty-two ~62) years of age.
II. This Local Law shall take effect upon its filing with the Secretary of
State.
(Complete the certification in the paragraph that applies to the filing of this local law and
strike out that which Isnot applicable.)
1. (Final adoption by local legislative body only.)
I hereby certify that the local law annexed hereto designated as local law No ............... _2_ ...................of 19--9-3-J-
· SOuthold
of the,,.(Gaxaarg)(Gi~y.)(Tovcn)(~tdxg~ of .... ~_; ............-~-.--~:, .....................................was duly passed by the
~own t~oaro I-eoruary ua .....
................................................ on .................. Zl'9 .... , in accordance w~th the applicable proms~ons of lax,,'.
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 19 ......
of the (County)(City)(Town)(Village) of ................................................................. was duly passed by the
............................................... on .................. 19 ---, and was (approved)(not approved)(repassed after
IName of Legislative Body)
disapproval) by the .................................................. and was deemed duly adopted on .................. 19 .....
(Elective Chlef Execudve Officer')
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 19 ......
of the (County)(City)(Town)(Village) of ................................................................. ~vas duly passed by the
................................................... on .................. 19 .... , and was (approved)(not approved)(repassed after
(Arame of Leg~slati,,e Body)
disapproval) by the ................................................. on- .................. 19 ..... Such local law was submitted
(Elective Chief Executive Officer*)
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 .................. 19.--- , in
accordance with the applicable provisions of law.
2~. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
I hereby certify that the ~ocal law annexed hereto, designated as local law No .................................... Of 19 ......
of the (County)(City)(Town)(Village) of ................................................................. was duly passed by the
................................................... on .................. 19 .... , and was (approved)(not approved)(repassed.after
(Nome of LegiMati,,e Body)
disapproval) by the .................................................. on .................. 19 .... Such local law was subject to
(Elective C~ief Executive Officer*)
permissive referendum and no valid petition requcst,ng such referendum was filed as of .................. 19.---, 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.
(2)
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 19 ......
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)(genemt) election held on ................... 19 .... .
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 19 ......
of the County of .................................................... State of New York, having been submitted to the electors
at the General Election of November ......................19 .... , pursuant to sul~divisions 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 cit-
ies 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 forih of final adoption has been followed, please provide an appropriate certification.)
I further Certify that I have compared the preceding local law with the ori~nal 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 in-
dicated in paragraph ....... _1____, above.
Cler~ th~ County legislative body, City, Town or Vil~ge Clerk ~
. or officer designated by local legislative body
Judith T. Terry, Town Clerk
..(Seal) Date: February 3, 1993
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
coum-Y oF SUFFOLK
I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all proper proceedings
have been had or taken for the enactment of the local law/annexeld hereto.
Matthew G. Kiernan, Assistant Town Attorney
Title
:~/1~ of
Town
Southold
Date: February 3, 1993
(3)
PUBLIC HEARING
SOUTHOLD TOWN BOARD
February 2, 1993
IN THE MATTER OF A PROPOSED "LOCAL LAW IN RELATION TO SENIOR
CITIZEN EXEMPTIONS".
Present: Supervisor Scott L. Harris
Councilman George L. Penny IV
Councilman Thomas H. Wickham
Councilman Joseph J. Lizewski
Councilwoman Alice J. Hussie
Town Clerk Judith T. Terry
Town Attorney Harvey A. Arnoff
Absent: Justice Raymond W. Edwards (out-of-town)
SUPERVISOR HARRIS: We have a public hearing tonight on a "Local Law in Relation
to Senior Citizen Exemptions". Councilman Wickham will read proof of publication,
and verification of such.
COUNCILMAN WICKHAM: "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 19th day of January, 1993, a Local Law entitled, "A Local Law in Relation
to Senior Citizen Exemptions". Notice is 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, Main Road, Southold, New York, on the 2nd day of
February, 1993, at 8:00 P.M., at which time all interested persons will be heard.
This Froposed "Local Law in Relation to Senior Citizen Exemptions" reads as
follows:
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Chapter 85 (Taxation) of the Code of the Town of Southold is hereby
amended to read as follows:
1. Section 85-1 (partial exemption for senior citizens) is hereby
amended to read as follows:
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 t~ ~½e e){~en~ of fi-f~¥ p~r~en-t (50%~ of ~he
a~se~e~l ¥~us~io~r ~l~ereof. to the extent provided sub)ect
to the following, income limitations:
Pg 2 PH LL Senior Cit~n Ex.
Income
up to $12,024.
$12,025. to $12,624.
$12,625. to $13,224.
$13,225. to $13,824.
$13,825. to $14,424.
$14,425. to $15,024.
$15,025. to $15,624.
$15,625. to $16,224.
$16,225. to $16,825.
Such exemption shall be
exemptions allowed by
total amount assessed.
The real property tax
husband and wife, one
Extent of Exemption
50%
45%
40%
35%
30%
25%
20%
15%
10%
computed after all other partial
law have been subtracted from the
exemption on real property owned by
(1) 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 least sixty-two (62) years of age.
I1. This Local Law shall take effect upon its filing with the Secretary of
State.
* Underscore represents addition(s)
** Overstrike represents deletion(s)
Copies of this Local Law are available in the Office of the Town Clerk to any
interested persons during business hours. Dated: January 19, 1993. Judith T.
Terry, Southold Town Clerk." I have in front of me a notification, that it has
been posted outside the Town Clerk's Bulletin Board outside the door. I also
have notices, that it has appeared in The Long Traveler-Mattituck Watchman on
the 28th day of January, 1993.
SUPERVISOR HARRIS: Thank you, Councilman Wickham. At this time, are there
any metnbers of the audience, that would like to speak in reference to this Local
Law change?
ED SIEGMANN: My name is Ed Siegmann, and I represent the Suffolk County
East End Senior Citizen Council, and the Mattituck Seniors. What is the cost
of that passed on to the other ta~cpayers?
COUNCILWOMAN HUSSIE: $1.54 a thousand.
ED SIEGMANN: $1.54 for how many thousand dollars assessment?
SUPERVISOR HARRIS: Ed, we have our elected Assessors here tonight, and why
don't I direct that to the Chairman, Scott Russell, and let him answer that question.
Pg 3 - PH LL Senior Citizen Ex.
TOWN CLERK TERRY: Do you have this letter, this report, Scott? Do you want
to read it?
SCOTT RUSSELL: I have the numbers right here. As it's currently slated, it
would impact the taxpayers, the other taxpayers, at $.25, $.25.7 per thousand,
or for an average taxpayer, and since the average assessed value on a residential
property is about $6,000.00 in this town, it would be about $1.54 County average.
There's $.25.7 per thousand assessed value.
SUPERVISOR HARRIS: Does that answer your question?
ED SIEGMANN: Yeah, that's better. The other figure you were giving me was
$6,000.00.
COUNCILWOMAN HUSSIE: $1.54 was right.
ED SIEGMANN: I had made a request to the Town Board about a month ago,
or so, I guess, to increase the exemption for seniors with a sliding scale going
to $19,800.00. At the present time, the law permits you to go to $21,200.00.
I thought when we were asking for the $19,800.00, that we were keeping it Iow.
We weren't going to the high end of what you're permitted to do by law, and I
would assume the reason you come to this conclusion to do it to $16,825.00, you're
using that figure because of the cost, that would be passed on to the other tax-
payers. Is that correct?
SUPERVISOR HARRIS: I don't know if that is absolutely correct, Ed, but that
was one of the factors that was involved.
ED SIEGMANN: What concerns me is the following. When it comes todoingsor~thing
for the individuals, that live in the town, that might make it a possibility that
more of them could afford to stay here instead of moving out, I wonder what
equation you use, when for example I read in the newspaper from time to time,
that the Southold Town Board is in favor of the purchase of Robins Island. If
Robins Island were purchased the cost passed on to the other taxpayers in New
Suffolk for the School District alone without counting the County taxes, or without
counting the Town tax, would be $19.51 a thousand. So, why you are willing
to say that you're in favor of something, that would increase the taxes of person
to $19.51, which adds to approximately $105.00 on the same figure that you're
using for a $6,000.00 assessed valuation. Why you are willing to say, yes, to
something like that, but when it comes to spending money that is a very small
amount of money to be passed on to the rest of the taxpayers, that you're not
willing to go to the $19,800.00. I know that young people also have a problem
with staying in the town, and there are ways..things that can be done to help
the young people to stay here, too. I don't want to go into them now, because
it would be off the subject of what you're proposing for the seniors, but anytime
anybody would want to talk to me about what could be done for the young people
to help them stay here, too, I'll be only to happy to explain it to them. Thank
you.
SUPERVISOR HARRIS: Thank you, Ed. I just want toadd, that you do a great
job for the seniors. You are a very good advocate for them. I speak to the
groups quite frequently, and all I hear, Ed, on your behalf, is the praise that
you have done the job for the seniors in this town, and you are a great advocate
for them. I just want to reiterate, that you're doing a job at this time, and I
appreciate that, Ed. Yes, all the way in the back?
Pg 4 - PH LL Senior Citizens Ex.
FRANK CARLIN: Frank Carlin. That's only for your property tax. That doesn't
include school tax. The school tax is 65% of your home taxes. Why don't we
get something, that will help them with getting the school tax included in there.
That's minor compared to what we're paying for school taxes, 65% of all our tax
bills is for schools, so when you look at it, actually it's not very much for these
people. Your property tax is very Iow in ratio compared to the school tax.
SUPERVISOR HARRIS: Mr. Carlin, I think the Chairman of the Board of
Assessors would like to address you on that issue a minute.
SCOTT RUSSELL: First of all, Mr. Carlin, I just want to say, we couldn't agree
more as the Board of Assessors. The State Exemption Board says, that each of
these tax restrictions has a local option. It's up to the Town Board to decide
to set income limits for Town taxes, but the school boards set the income limit
for the school taxes. The Assessors have actually been in touch with all the
school boards out here, and telling them what the implications would be if they
were raised. In fact, we're going to the Mattituck-Cutchogue School Board, I
believe, in about a week, talking on the $19,800. ~igure, and $16,825.We've been
to Southold. We've been to Oysterponds. It's up to people like yourself to rally
the school board in favor of decreasing.
FRANK CARLIN: Have you been to Laurel School? That's the one you ought
to go to. That's the second highest ta× rate in all Southold Town. They're killing
the people there.
SCOTT RUSSELL: Laurel adopts the rate, excepted by Mattituck-Laurel School
District, so we're hoping to, by encouraging one., we'd be passing it off to the other.
SUPERVISOR HARRIS: Thank you, Scott. Is there anybody else, that would
like to speak, other I'll recognize Mr. Siegmann again.
ED SIEGMANN: I just want to answer Mr. Carlin question. There are meetings
taking place, and have taken place for the last two months with the school board
in reference to increasing this, similar to what you did, except we're asking for
the $18,900. in those school boards, and we're just waiting for an answer from
them now. The school boards are meeting on them at the present time.
SUPERVISOR HARRIS: If there's nobody else that would like to speak, Councilman
Penny would like to make a comment.
COUNCILMAN PENNY: Just one comparison was made about a Town Board policy
to acquire Robins Island, versus helping the senior citizens, and I think there
was one thing that was left outof, at least my position regarding Robins Island. I
have already been stated in the paper as being in favor of Robins Island. I've
also been stated in the local papers of being in favor of these senior citizen
exemptions, but there was a caveat with my position on Robins Island, is that
there was no tax impact to the people of $outhold Town, and that to accomplish
this something would have to be worked out in the ta× abatement program, or
the money would filter back from whoever bought Robins Island, whether it be
the County or some'~other program, that would buy it. So, I think that maybe
that would clarify, at least my position on this, and maybe other Board members
would want to step in on that. Thank you.
Pg 5 - PH LL Senior Cit;~en Ex.
SUPERVISOR HARRIS: If there's nobody else, that would like to speak in
reference to this public hearing, I'll declare this public hearing closed.
Judith T. Terry
Southold Town Clerk
LEGAL NOTICE
NOTICE OF
PUBLIC HEARING
ON LOCAL LAW
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 19th day of
January, 1993, a Local Law
entitled, "A Local Law in
Relation to Senior Citizen Ex-
emptions.''
NOTICE IS FURTHER
GIVEN that the Town Board
o£ the Town of Southold will
hold a public hearing on the
aforesaid Local Law at the
Southold Town Hall, Main
Road, Southold, New York,
on the 2nd day of February,
1993, at 8:00 P.M., at which
time all interested persons will
be heard.
This proposed "Local Law
in Relation to Senior Citizen
Exemptions" reads as follows:
BE IT ENACTED by the
Town Board of the Town of
Southold as follows:
I. Chapter 85 (Taxation) of
the Code of the Town of
Southold is hereby amended
to read as follows:
1. Section 85-1 (partial ex-
emption for senior citizens) is
hereby amended to read as
follows:
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
~-.~a~u~.i~m-~i~.. to' the
extent provided subject to the
following income limitations:
Income Extent of
Exemption
up to $12~024. 50%
$12~025 to $12~624 ..45%
$12~625 to $13,224 40%
$13~225 to $13~824 35%
~13~825 to $14~424 30%
$14t425 to $15~024 25%
.$.15t025 to $15,624 20%
$15~625 to $16,224 15%
$16~225 to $16~825 10%
Such exemption shall be
computed after all other par-
tial exemptions allowed by law
have been subtracted from the
total amount assessed.
COUNTY OF SUFFOLK
ss:
STATEOF NEW YORK
Patricia Wood, being duly sworn, says that she is the
Editor, o( THE LONG ISLAND TRAVELER-WATCHMAN,
a public newspaper printed at Southold, in Suffolk County;
and ti)at the notice of which the annexed is a printed copy,
h;is been .published in saicl Long Island 'l'raveler-Watcbnlan
OllCe each week For ...................... ~' .... weeks
successively, commencing on tile ~
day ol .... .~_,-."'..-"%'-~ ...... 19 ?~:~., ~
Notary Public
BARBARA A. SCHNEIDER
NOTARY ?Ui3LIC, Stale 0I ~'~/York
No. 4806346
Qualified in Suffolk County
Commission Expires
B. The real property tax ex-
emption on real property own-
ed by husband and wife, one
(1) of whom is sixty five (65)
years of age or over, once
granted, shall not be rescind-
ed solely because of the death
of the older spouse, so long as
the surviving spouse is at least
sixty-two (62) years of age.
II. This Local Law shall
· take effect upon its filing with
the Secretary of State.
Copies of this Local Law
are available in the Office of
the Town Clerk to any in-
terested persons during
business hours.
DATED: January 19, 1993
JUDITH T. TERRY
SOUTHOLD TOWN CLERK
1X-1/28/93(61)