HomeMy WebLinkAboutLL-1994 #31 LOCAL LAW NO. 31 - 199q
A Local Law in Relation to Senior Citizen Exemption
BE IT ENACTED, by the Town Board of the Town of Southold as follows:
Chapter 85 (Taxation) of the Code of the Town of Southold is hereby
amended as follows:
Section 85-1.A.(1) Partial exemption for senior citizens, is hereby
amended to read as follows:
Extent of
Exemption
[ncome (percent)
up to $~78~4 up to $13,799 50
$~78~5 to ~76~4 13,800 to 14,799 40 45
~762~ to ~7~4 14,800 to 15,799 40
~72~5 to ~378~4 15,800 to 16,799 35
~3T8~5 to ~474~4 16,800' to 17,699 30
~7~5 to ~570~4 17,700 to 18,599 25
~570~5 to ~5~6~4 18,600 to 19,499 20
~576~ to {6,2~4 19,500 to 20,399 15
~$7~5 to ~676~5 20,400 to 21,299 10
~ection 85-2A. Conditions, is hereby amended to read as follows:
No exemption sl~all be granted:
A. If the income of the owner or the combined income of the
owners of the property for the income tax year immediately
preceding the date of making application for exemption
~xceeds the sum. of sixteen thousand e~h~: hundred twent~-
fi~e do~a~s {$~6~8~5~½ twenty-one thousand two hundred
ninety-nine dollars ($21,299.). "Income tax year" shall mean
the twelve-month period for which the owner or owners filed
a personal income tax return or, if no return is filed, the
calendar year. Where title is vested in either the husband
or the wife, their combined income may not exceed such
sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the
sale or exchange of a capital asset, which may be offset by
a loss from the sale or exchange of a capital asset in the
same income tax year; net rental income; salary or earnings;
and the net income from self-employment, but not including
a return of capital, gifts or inheritances. In computing net
rental income and net income from self employment, no
depreciation deduction shall be allowed for the exhaustion,
wear and tear of real or personal property held for the
production of income.
Il_ ~his Local Law shah take effect upon its filing with the -Secretary of
State.
~ Underline indicates addition.
** Overstrike indicates deletion.
DATE: 1/26/95
Town of Southold
LOCAL LAW(S) NO. I YEAR I FILING DATE
30 & 31 1994 1/3/95
Local Law Acknowledgmen:
JU]]ITI~ T TERRY
TOWN OF SOUTHOLD
TO~,~TN HALL
53095 b~AIN ROAD
i__ SOUT]~OLD NY 1!97 I
DOS-236 (Rev. 6/90)
_[
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.
. ew~x or ..... _S_ _o_ _u_ t_ _h_ p_ ~_ _d_ .......................................................................
Town
Local Law No ..... _3_.l ............................of the year 19--9--4--
· in Relation to Senior Citizen Exemption
A local law ..............................................................................................................
Town
Board
of'
the
Be It enacted by the
elt[ or_____S_o__u._t__h_o_!_d. ......................................................................... as ronows:
Town , ,
Chapter 85 (Taxation of the Code of the Town of Southo[d is hereby amended
to read as follows:
1. Section 85-1.A.[1) Partial exemption for senior citizens, is hereby amended
to read as follows:
Income
~67EE5-.~-~ :~S 20, qO 0 to
Section 85-2A. Conditions, is
up to $13,799
13,800 to
14,800 to
15,800 to
16,800 to
17,700 to
18,600 to
19,500 to
14,799
15,799
16 799
17 699
18 599
19 499
20 399
21 299
hereby amended to read as follows:
Extent of
Exemption
(percent)
50
40 45
4O
35
3O
25
2O
15
10
No exemption shall be granted:
(If additional space is needed, attach pages the sam,~ size as this sheet, and number each.)
DOS-~9 (Rev. v/9~) (1)
II.
Local Law No. 31 - 1994 Page 2
If the income of the owner or the combined income of the owners of the
property for the income tax year immediately preceding the date of making
application for exemption.exceeds the sm 'of sFx-tee~-t-housan~t-eieJh~-I~tu~e~t
~:wef~t~/--f+¥e-elo~s--(-$-l~-,-8-2-5-.-)-twenty-one thousand two hundred ninety-nine
dollars ($21,299.), "Income tax year" shall mean the twelve-month period for
which the owner or owners filed a personal income tax return or, if no return
is filed, the calendar year. Where title is vested in either the husband or the
wife, their combined income may not exceed such sum. Such income shall
include social security and retirement benefits; interest; dividends; total gain
from the sale or exchange of a capital asset, which may be offset by a loss
from the sale or exchange of a capital asset in the same~income tax year;
net rental income; salary or earninqs; and the net income fror~ self-employment,
but not including a return of capit~l, gifts or inheritances. In computing net
rental income and net income from self-employment, no depreciation deduction
shall be allowed for the exhaustion, wear and, tear of real or personal property
held for the production of income.
This Local Law shall take effect upon its filing with the Secretary of State.
(Complete the certification in the paragraph that applle~ to the filing of this local law and
strike out that whtch Is not appllcable.)
1. (Final adoption by local legislative body only.)
hereby certify that the local law annexed hereto, designated as local law No ....... _3_1_ ..........................of 19-??---
of the ~,Llq~ ~>)( .~:i<t3r){Town)(~q$tt, ag0<) of ...._S__o._u.t__h. 9_[9_ ............................................... was duly passed by the
.... -T-9--w-'-n--_-B-9~£-d- ......................... on ._D.~.c_:__~_7. .... 19 __~3, in accordance with the appli~qble provisions of law.
~Name of Leg~I~rive Body)
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval
by the Elective Chief Executive Officer*.)
[ 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)(xepassed after
disapproval) by the .................................................. and was deemed duly adopted on .................. 19 .....
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
[ 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
(Name of Leglslad,,e Body)
disapproval) by the ................................................. on ................... 19 ..... Such local law was submitted
{Elecd~ Cbief Execudbe Officer*)
to the people by reason of a (mandato. ry)(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.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
[ hereby certify that the local law annexed hereto, designated as local law No .................................... of 19 ......
of the (County)(City)(Town)(Vilhge) of ................................................................. was duly passed.by the
................................................... on .................. 19 ..... and was (approved)(not approved)(repassed after
(Name of Legi. qadve Body)
disapproval) by the .................................................. on ................. 19 .... Such local law was subjec~ to
IElecdve Ch ief £xecuti~,e Officer ° }
permissive referendum and no valid petition reqnesting 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 ora 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)(g~neral) 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 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 cit-
lies of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit
I, voting at said general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
(Seal)
I further certify that I have compared the preceding local law with the original on file in this office and that the same
is a correct transcript therefrom and of the whole of such original local law, and was finally adopted in the manner in-
dicated in paragraph ..... _l ..... , above.
Clerk of t~e County legislative body, City, Town or Vii~'~Clcrk
or officer desi~g.nated by local legislative body ~/
Judith t. Terry, Town Clerk '.'
December 29. 199t[
Date:
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
SUFFOLK
COUNTY OF
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 annexed heret?--~...~ ~
Signarare ~
Laury L.Dowd, Town Attorney
Title
~ of SoJathold
Town
Date: December 29, 199q
(3)
IN THE MATTER OF THE
PUBLIC HEARING
SOUTHOLD TOWN BOARD
DECEMBER 27, 1994
5:10 P.M
PROPOSED "LOCAL
LAW IN RELATION TO
SENIOR CITIZEN EXEMPTION".
Present:
Supervisor Thomas H- Wickham
Councilman Joseph J. Lizewski
Councilwoman Alice J. Hussie
Councilwoman Ruth D- Oliva
Councilman Joseph L. Townsend, Jr.
Justice Louisa P. Evans
Town Clerk Judith T. Terry
Town Attorney Laury L. Dowd
SUPERVISOR WICKHAM: Now we're prepared for the third hearing of the
afternoon.
COUNCILWOMAN HUSSIE: "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 13th day of December, 1994, a Local Law entitled, "A
Local Law in Relation to Senior Citizen Exemption". 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 27th day of December, 199D,, at 5:10 P.M., at which
time all interested persons will be heard. This proposed "Local Law in
Relation to Senior Citizen Exemption" reads as follows:
BE IT ENACTED, by the Town Board of 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.A. (1) Partial exemption for senior citizens, is
hereby amended as follows:
Pg.2 - PH LL ~,,, "~
2o
Extent of
Exemption
Income (percent)
up to $~8~q up to $13,799 5~
~zo~5 {o $~76~4 13,800 to 14,799 40 45
~75~5 *co ~3T~4 14,800 to 15,799 40'
~3;~25 t-O ~3;894 15,800 to 16,799 35
~378~5 tO ~7~4 16,800 to 17,699 30
~4;~5 tO ~5;0~ 17,700 to 18,599 25
~578~5 tO ~5;62q 18,600 to i9,499 20
~5;6~$ to ~6;2~ 19,500 to 20,399 15
~6T~5 tO ~67825 20,400 to 21,299 10
Section 85 2A. Conditions is hereby amended to read as follows:
No exemption shah be granted:
A.
If the income of the owner or the combined income of the
owners of the property for the income tax year immediately
preceding the date of making application for exemption
exceeds the sum of s~tOen ~ho~sand eight: h~J~d~ed ~:wer~t~y-
fP~e doH~ars {$~$~8~5:~ twenty-one thousar~d two hundred
ninety-nine dollars ($21,299.). "Income tax year" shall mean
the twelve month period for which the owner o~ owners filed
a personal income tax return or, if no return is filed, the
calendar year. Where title is vested in either the husband
or the wife, their combined income may not exceed such
sum. Such income shall include social security and
retirement benefits; interest; dividends; total gain from the
sale or exchange of a capital asset, which may be offset by
a loss from the sale or exchange of a capital asset in the
same income tax year; net rental income; salary or earnings;
and tb e net income from self-employment, but not including
a re_t_urn of capital, gifts or inheritances. In computing net
rental income and net income from self-employment, no
depreciation deduction will be allowed for the exhaustion,
wear and tear of real ar personal property held for the
production of income.
Pg.3 - PH LL
II. This Local Law shall take effect upon its filing with the Secretary of
State.
* Underline indicates addition.
** Overstrike indicates deletion.
Copies of this Local Law are available in the Office of the Town Clerk to
any interested persons during business hours. Dated: December 13, 1994.
Judith T. Terry. Southold Town Clerk." I have affidavits of publication in
The Suffolk Times, The Traveler- Watchman, and also, on the Town Clerk's
Bulletin Board.
SUPERVISOR WICKHAM: Thank you, Alice. Would .anyone in the audience
llke to address the Board on this public hearing.
ED SIEGMANN: Ed Siegmann representing the seniors. I don't want to
take a whole lot of time on this. I know where the Board stands. The only
thing I 'want to sa,/ is, you heard my reasons for it twice at two Work
Sessions, and I don't think I can add anything else to it. I just hope that
it's passed, and if it becomes necessary for anybody to oppose this, then at
that point I may say more. Thank you.
SUPERVISOR WICKHAM: Would anyone else like to address the Board? Mr.
Carlin?
FRANK CARLIN: Frank Carlin, Laurel. I, too, proposed this in front
of the Board, and I think it's a step in the right direction, and if it's
passed, I don't know, I believe..I can't say one way, or the other, but if
it's passed by the Board it will be appreciated I'm sure by the senior
citizens in this town. I think it would be a great help to many of them.
I, myself, I don't qualify for it, but I think for the senior citizens, and
if it's passed I'd like to give the Board a lot of credit.
SUPERVISOR WICKHAM: Thank you, Frank. Is there anyone else who
would llke to address the Board on this matter? (No response.) Anyone on
the Board, who would like to make some comments? (No response.) If not, I
declare the hearing closed.
?--Judith T. Terry ~
Southold Town Clerk
~.;..PUBLIC HEARING
~!'~ . ONLOCALLAW
~ 'PUBLIC NOTICE IS
[:HEREBY- GIVEN that ther~
~.~ Board ol'fi~¢ [own o~'So,,hold.
gdhe ~.'-ih da5 o,' December.
~: I.oeaJ I.aw in Rt, lalion Io
}; mor (]lizea l:~cmplmn.
~ o1' the I'ou, M' Somho!d will
'[.'hold a paldic hearin¢~n tl~[~.
~.RomL Sou'hold. N¢~ York,on
~..'Lhc 2Tgh tl~l} ot I)et~mber.
}~:lime all.imctc~ted r,crion, will
I. Ch;,ptc~ g5 ;'l axmio:O ol
~ti~l cx~.pd;m ibr ~enior cid-
lip IO%: 3.-~)t) 50
I ).R00 lo I.'1.~99 ~J
1~'~ .LgO~i R). [ 5~-,30 -t0
:o 1 '~60g 30
18.(~0{I !o [ 9..49t) 20
r'!o.~O0 :o 20.'rJ99 I~
20. q)O io 21 209 ;CJ
1~, 2. 5:cc'.iOl~ OS-.?. \. Con,Ii
1!1 Jori.- ], r;¢rel,y amen, lcd ;o read
' !iLS IoJJot; ,: NO OX¢lrlrliioq si:Jill
'}'be ,._.'ram cd:
r[:Of the m~e~ ot ~e prope~
~. for the ~come ~ y~r ~me-
~. diately pmcedh]g ~e date of
glm~g application for exemp-
~on exceed, the ~
']."Income u=~ ye~ sh~l mc~
:.. whid~ q~ 6~6~ O~ 0~ners'
:/~ filed a pcrso~mcm re~
, cu}endar ve¢i', gq~rk dfie iL
. I vt irlcon,e ~o~ self-mpi~
,'meal I~O deprecln~on dcdl:c,
:,lion wil; bc aJlowcd. I;n' [llc Ox- :;
{- -
,}, .or pc;~Olml pt~ h~t,d: for t
.,,,.
d[ Inc. tr.~
{ &h',: '
' "()versu'ikcind~c;.e~,i.'c-
, :io'~.
...:
COUNTY OF SUFFOLK
STAT[- OF NEW YORK
Tim Kelly. being dulv sworn, says that he is
tine Editor of tine TR.&VELER-WATCHMAN, a
public ne,.vsDaDer ~nnted at Southo]d, in Suf-
I:olk County: and that rne notice of which the
annexeo is a printed copy, has ~een published
in s,ud Travele~-Watchman once each week for
.................................................. ./.. .................. weeks
successivel,, commencing on the ........ ~ ....
. . ................ . ] - _..: ..........
Sworn to before me this.....~..-.-~.. ....... day of
...................... ...................
Notary Public
BARBARA A. SCHNEIDER
NOTARY PUBLIC' State of ~lew Yorh
Qua ;!:cd In Suffolk~ounty
' ~OT}.C£ OF PUBLIC FIE APd~'C--ON LOCXL~Lg,~,'
of December, 1994, a Local Law entitled, ~A Local Law,iff'Relation lo Senior
C~lizen Exemption".
· NOTICE' IS FURTHER GIVEN ~ the Town Board of the Town of $ouIhold
will h01d a ~ublic ~aring on the aforesaid Local Law at the ~tatfioid Town Hail,
'Mmn Road, $outhold, New York, on the 27th day of Dee~hgr, 1994 at 5:~-§
~2~I., at which time all inte~sted pe~om- will be heard. .
~. This propOSed ~lxmalLaw in Relation to Senibr Citizen Exemption~ reads as
~EIT ENACTED, by th~ Town Board ofihe Town of Southold a~ foll0ws:
;E Chapter 85 (Taxadon] of the code of the Town of SbU tholdis hereby amended as
~ follows: ·
1~ Section gS~l .A.( l ) p~rtial exemption for senior eit52 ~e!ls~is hereby ~-raended £o
!~ ' ' ~xle~ of Exemption
~: ~ Incothe . : : ' ,: (poi'cent)
~ ....... ~'*~ - 13,800m 14,~99 '
~ , i~,8O0 to 15,799
'~ '1~,-~; ~q= .-':"'.r,o-6"'. . 15;800'to t 6,799 :
~ 4-Sff~S-t~h%~24 i · 15.600to 19i499
~ I: the M:-ome cf d-~e e'~-ner c ¢ ,.he crn',biaed ,.p~o~e .:ff Ibc :o~ of the?
prope~ for the income tax ye:~- irnmed~.ue[3 precodin$ th~ dale or maKin~ J
period for ~Mch the o~rner or owne,'~ filed a personzd
· may be $~set by a lo~s ~ tho sale or exchange of acap. Ral 'asse~ in the
~' same incorae tax y&ar. net renal income; salga3 or eanfing~' ~nd ~I
i : tn%me ~m seh'-empk~ymera, bu, no/inel, ading a mmm ~ff ~api~,;glfts;9~
~[~ : empOymen~ no depreciation deduction will I~ ed/owed ftr the eximn~on,
~i: ~' wear and tear of real or I:~rsonM. property held- f?' t~ pr0dacfion of
~ Local Law ~hMl tfike e fJ-~i t~an its ~.lir, g ~ifl~ tl~ S~tm"~ 0f State
~-Linder[Jne indicates addition
~'; - Ore.thee indi~e$ ddenon,
~Copies of ti~ Local Law ac a,ailable un the office Of fli~-To~n ~ede tb ~y in£~r-
~led- Dece~x,~,e 13, 1994. : '. : ·
; .... 'i ]UDITHT~TERRY
~8178- lTD22 :
STATE OF NEW Y~O~RK)
) SS:
corr n og svFF& )
in said County, beli~ duly sworn, says that he/ahe ts
Principal Clerk of THE SUFFOLK TIMES, a Weekly
Newspaper, published at Maltiinck, 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 I weeks
~.uccessively, commeDcalng on the ~ day of
VO Irq~KI '~ ;, --
Nd~/PubJic, State of NewYork '
~ No. 5~4884 ~. P~ndp~ Clerk
~.. OuaH,,ed ~ Suffolk tour, tv ~[~
No~ Public
Sworn t,,o-l~e~ore me this