HomeMy WebLinkAboutLL-1995 #14 LOCAL LAW NO. 14 , 1995
A Local Law in Relation to Providing a Change
in the Amount of Veterans' Exemptions
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 as follows:
INTENT: The purpose of this local law is to maintain the ratio of the amount
of the veterans' exemption to the assessed valuation of property on
which the exemption was granted when the ratio may change as a
result of a revaluation or update of assessments1 as authorized by
paragraph fa) of subdivision 5 of §458 of the Real Property Tax
Law.
Section 85-7 (Veterans' Exemptions) is hereby added to read as
follows:
(A)
(B)
II. This Local
If the total assessed value of real property for which an
exemption has been qranted pursuant to §458 of the Real
Property Tax Law, has been increased or decreased as a result
of a revaluation or update of assessments in the Town of
Southold, and a material chan,qe in level of assessment has
been certified by the State Board of Real Property Services for
the assessment roll on which such property is assessed, the
assessor shall increase or decrease the amount of such
exemption by multiplyinq the amount of such exemption by the
percenta.qe chan,qe in level of assessment
. . In accordance with para,qraph (a} of subdivision 5 of such §458,
if the assessor receives the certification from the State Board
after the final assessment roll has been filed, the assessor shall
certify the amount of the re-computed exemption to the officer
havinq custody and control of the roll who is directed and
authorized by such statute to enter the re-computed exemption
on the roll.
Law shall take effect upon filing with the Secretary of State.
* Underline represents additions.
ALEXANDER F. TREADWELL
SECRETARY Of STATE
STATE Of NEW YORK
DEPARTMENT Of STATE
ALbanY, NY 1223~-0001
JUDITH TERRY TOWN OF SOUTHOLD
TOWN HALL 53095 MAIN ROAD
PO BOX 1179
SOUTHOLD, NY 11971
July 7, 1995
RFCFIVED
Southo~d lown Clerk
RE: Town of Southold, Local Law 14, 1995, filed 06/30/95
The above referenced material was received and filed by this office as
indicated. Additional local law filing forms will be forwarded upon
request.
Sincerely,
Janice G. Durfee
Principal File Clerk
Bureau of State Records
(518) 474-2755
JGD:ml
Local Law Filing
NEW YORK STATE DEPARTMENT OF STATE
162 WASHINGTON AVENUE. ALBANY. NY 12231
(Use this form to Hie a local law with the Secretary of State.)
Text of law should be given as amended. Do no~ include matter being eliminated and do not use
italiea or underlining to indicate new matter.
. g:~yx _~ Southold
Town u~ .........................................................................................
Local Law No .... J_q. ............................ of the year 19_.9_.5_
Alocailaw in Relation to Providinfl a Change in the Amount of Veteran ' .
Exemptions
Be It enacted by the Town 8oard
t,v--, ofL.~.~ e.~.~ ........................................................ of the
~:i~ of Southold
Town ......................................................................................... as follows:
I. Chapter 85 (Taxation) of the Code of the Town of Southold is hereby
amended as follows:
INTENT:
The purpose of this local law is to maintain the ratio of the amount
of the veterans' exemption to the assessed valuation of property on
which the exemption was granted when the ratio may change as a
result of a revaluation or update of assessments, as authorized by
paragraph (a) of subdivision 5 of §458 of the Real Prope~y Tax
Law.
1. Section 85-7 (Veterans' Exemptions) is hereby added to read as
follows:
(A)
If the total assessed value of real property for which an
exemption has been granted pursuant to §458 of the Real
Property Tax Law, has been increased or decreased as a result
of a revaluation or update of assessments in the Town of
Southold, and a material change in level of assessment has
been certified by the State Board of Real Property Services for
the assessment roll on which such property is assessed, the
(If additional space is needed, attach pages the sam,~ size as this shect, and number each.)
(R~. 7~ (1)
(B)
II. This Local
assessor shall increase or decrease the amount of such
exemption by multiplying the amount of such exemption by the
percentage change in level of assessment.
In accordance with paragraph (a) of subdivision 5 of such §458,
if the assessor receives the certification from the State Board
after the final assessment roll has been'filed, the assessor shall
certify the amount of the re-computed exemption to the officer
having custody and control of the roll who is directed and
authorized by such statute to enter the re-computed exemption
on the roll.
Law shall take effect upon filing with the Secretary of State.
Page 2
(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 ouly.)
I hereby certify that the local law annexed hereto, desi.gnated as local law No --J--q- o~ ~o 95
oft_he (<~_ ~ .K~y){Town)(P,~l~) of Southo!d ....................
/oxq ................................................................ was outy Dasseo 0¥ the
n Board on June 27 19 95 · . .' ~. -
--'7 .................................................................. , In accordance with the anDhcable provisions of law.
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
disapproval) by the .................................................. and was deemed duly adopted on .................. 19
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
iI~ hereby certify that the local law annexed hereto, desiwaated as local law N6. ................................... of 19--; ....
.~f the (County)(City)(Town)(Village) of ................ ~ ............................................... was duly passed by the
?it,,m~ ................................................... o/&glaoa,,, aoO~ on .................. 19 ...., and was (approved)(not approved)(repassed after
disapproval) by the ................................................. on ................... I9 ..... Such local law was submitted
(El~ctlvt Chlef ~xe~sti~e O~cerO~
tO the people by reason of a (mandatory)(perrnissive) referendum, and received the affirmative vote of a majority of
-lhe qualified electors voting thereon at the (gencral)(special)(annual) election held on 19- i
l ai:cordance with the applicable provisions of law. - .................... , n
4. (Subject to pe~ missive referendum and final adoption because no valid petition was fllec~ requesting
referendum.)
Of! herebYthe c,-,~ _,,,-,,_..-,.....,..certifY that the local law annexed hereto, designated as local law No .................................... of 19 ......
t'--'-'unty~t'--~ty)t ~own)t vmage) of ................................................................. was duly passed by the
................................................... on .................. 19 ..... and was (apptoved)(not approved)(repassed after
(,Va~e o/ LegiMativ~ Bodyl
disapproval) by the .................................................. on .................. 19 .... Such local law was subject to
~permissive referendum and no.valid petition requesting such referendum was filed as of .................. 19---- , in
accordance with the applicable provisions of law.
~tive Chief Executive Officer means or includes the chief executive officer ora county elected on a countv-
iwlde 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)
(City local law concerning Charter revision proposed by petition.)
tthereby 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'/~t the (special)(geneml) election held on ................... 19 .... ,
ibecame operative.
16. (County local law concerning adoption of Charter.)
I ihereby 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
~t 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 majodty of the qualified electors of the
les 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, becamo opemuve.
~fany other authorized form of final adoption has been followed, please provide an appropriate certification.)
~:.further certify that I have compared the preceding local law with the original on file in this office and that the same
a correct transcript therefrom and of the whole of such original local law, and was finally adopted in the manner in-
dlcated m paragraph-----1- ...... , above.
Clerl~o~/theCo ~y e~' ' y, 't~,
or officer designated by local legislative hod},
Judith T. Terry, Town Clerk
(Seal) Date: June 28, 1995
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STAT'F. OF NEW YORK
corm, rr~ oF SUFFOLK
I, the undersigned, hereby certify that the foregoing 14al law contains the correct text and that all proper proceedings
have been had or taken for the enactment of the local lkw annexed bereto:---~-~
Laury L.Dowd, Town Attorney
Title
Date:
Southold
June 28, 1995
(3)
SOUTHOLD TOWN BOARD
MAY 30, 1995
8:10 P.M.
IN THE MATTER OF THE PROPOSED "LOCAL LAW IN RELATION
PROVIDING A CHANGE IN THE AMOUNT OF VETERANS~ EXEMPTIONS".
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: We'll move on to the third hearing of the evening, a
"Local Law in Relation to Providing a Change in the Amount of VeteransI
Exemptions".
COUNCILMAN LIZEWSKI: "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 15th day of May, 1995, a Local Law entitled, "A Local Law in
Relation to Providing a Change in the Amount of Veterans' 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 30th day of May, 1995, at 8:10
P.M., at which time all interested persons will be heard. This proposed
"Local Law in Relation to Providing a Change in the Amount of Veteran's
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 as follows:
I.NTENT: The purpose of this local law is to maintain the ratio of the amourqt
of the veterans' exemption to the assessed valuation of property on
which the exemption was qranted when the ratio may chanqe as ;~
result of a revaluation or update of assessments, as authorized by
para.qraph Ia) of subdivision 5 of §458 of the Real Property Tax
Law..
pg 2 P.H.
1. Section 85-7 (Veterans' Exemptions) is hereby, added to read as
follows:
If the total assessed value of real property for which an
exemption has been qranted pursuant to §458 of the Real
Property Tax Law, has been increased or decreased as a result
of a revaluation or update of assessments in the Town of
Southold, and a material chanqe in level of assessment has
been certified by the State Board of Real Property Services for
the assessment roll on which such property is assessed, the
assessor shall increase or decrease the amount of such
exemption by multiplyinq the amount of such exemption by the
percentaqe chanqe in level of assessment.
. In accordance with paraqraph (a) of subdivision 5 of such §458.
if the assessor receives the certification from the State Board
after the final assessment roll has been filed, the assessor shall
certify the amount of the re"computed exemption to the officer
havinq custody and control of the roll who is directed and
authorized by such statute to enter the re-computed exemption
on the roll.
II. This Local Law shall take effect upon filing with the Secretary of
State.
* Underline represents additions.
Copies of this Local Law are available in the Office of the Town Clerk to any
interested persons during business hours. Dated: May 30, 1995. Judith T.
Terry, Town Clerk." I have proof of publication from The Suffolk Times,
and the Bulletin Board, the Town Clerk's Bulletin Board.
SUPERVISOR WICKHAM: I'd like to summarize this one, just very briefly,
through all the technical language. At the moment veterans are eligible for a
certain exemptions in their assessment in paying property taxes here. This
legislation, if it's enacted would protect that exemption at the same
relative level, in the event of some adjustment in the assessment overall
throughout the town. In other words, at the moment the veteran's
exception is a certain slab, a certain amount. In the event of a revaluation,
or some other adjustment, that same relative, or proportional, or percentage
exception would be protected for veterans. Is there anyone who would like to
address the Board on this proposed Code change? Yes, sir, Mr. Flynn?
F.M. FLYNN: My name is F.M. Flynn. I~m a resident of the town, and I
read this proposed legislation with some interest, and presume it is advanced
in anticipation of some day reassessing the town to avoid any problems that
might result therefrom. I am heartily |n favor of reassessment for the town
at full value. I think it would remove many of the iniquities that currently
obtain, particularly with respect to the valuation of vacant land. Now, there
is an area this taxation would injure, which you can't address, but which was
pg 3 P.H.
particularly striking to me today, when I found out I was paying over 75% of
my taxes in school taxes. I realize that's beyond your control, but this is
apparently a well intentioned attempt to preserve the relative value of
veterans' exemptions. For example, at first glance at the veteran as an
assessment, current assessment, of $10,000., and an exemption of $5,000., he
has a fifty percent assessment, and were a reassessment to result in a
assessment of $100,000, he would then have a $50,000 exemption, It. might be
interesting to point out that when this legislation was passed the intent was
that these exemptions were earned by the way. They weren't granted freely
to all veterans, by reason of service, etc. But, at any rate, that $5,000
exemption, really in those days, and it was the intent of the legislation to
exempt that person from virtually all taxation in specific exempted
categories, because of a few exemptions, and a few assessment in excess of
$5,000. Now, my reading of this legislation, and I don~t know who drafted it,
does not lead me to believe that the ratio is being maintained, because
quoting from this, it says, the Assessor shall increase or decrease the
amount of such exemption by multiplying the amount of such exemption by a
percentage changed in the level of assessment. Now, for one thing, what
level of assessment? This comes down from Albany annually, and it comes
down in the form of equalization rates, residential assessment ratios, etc.
So, what you are saying here is you're not going to maintain..at least my
interpretation of it is, you're not going to maintain that ratio, but
actually some veterans can be subject to a reduction in their exemptions,
depending what emanates from Albany, and further, you have situation here
that could really be a nightmare to the Assessment Department, who would
have recalculate this annually, and further still not all veterans exemptions
are calculated on the same basis. I admit I haven't kept up to date in the
various changes in the law, but I do know that there are different levels of
exemptions of veterans that served during different periods. So, all told,
while the intent is obviously admirable. I think it could cause problems that
haven't been anticipated, if my analysis of this legislation is correct,
where formerly it was intended that the ratio be maintained constant, and
here you are making provision to vary the ratio, where those non-veterans,
their relationship between their assessment, and the changes in taxes, will
remain constant. So, I would respectively suggest that perhaps some more
consideration should be given to the intent of this legislation. Thank you.
SUPERVISOR WlCKHAM: Frank, can I just? What I think you're asking is to
be sure that the language supports the intent. Is that what you're saying?
F.M. FLYNN: What I'm really saying here is I read this language. It
subverts the intent.
Pg ~- P.H.
SUPERVISOR WICKHAM: That's right. You don't quarrel with the intent.
You don't think that the language, that we've drafted, supports that intent.
F.M. FLYNN: No, I do not. No.
SUPERVISOR WlCKHAM: Is there anyone else who would like to address this
Board on this proposed change in the Code? (No response.) If not, I
declare this hearing closed.
Southold Town Clerk
STATE OF NEW YORg~
NOTICE OF IS~BL!C
HEARING ON LOCAL LAW
PUBLIC NOTICE IS HEREBY
GIVEN that there has been presented
to the Town Board of thc Town of
Southeld, Suffolk County, New york,
on the 15th day of May, 1995, a Local
Law entitled, "A Local Law in
Relation to Providing a Change in
the Amount of Veterans' Ex-
emptions'.
NOTICE IS FURTHER GIVEN
that the Town Board of the crown of
Southold will hold a public hearing
on the aforesaid Local Law at the
Southold Town Hall. Main Road,
Southold, new York, on the 30th day
of biay, 1995, at 8:10 P~L, at which
time all interested persons will be
heard.
This proposed "Local law in Re-
intion to Providing a Change in the
Amount of Veterans' Exemptions~
~ads as follows:
BE IT ENACTED, by the Town Board
of the Town of Southeld as follows:
L Chapter SS (Taxation) of the Code
of thc Town of Southold is hereby
amended as follows:
~ The pm-nose of this ineal
law is to maintain the ratio of Ihe
L~the assessed valuation of nroo-
paraeranh (al of subdivision 5 of
1. Section 85-7 (Veterans' Exemp-
tions) is hereby added to read as
follows:
Leal nronertv for which an
r~xemotion has been eranted
nur~uant to 6458 of the Real
~7Qwn of Southold. and a
l~aterial chan~e in level of
by the ~t~te Board of Real
[he cenifieatlon from the State
lff~oard after the final assess-
assessor shall certify th~
~tnount of the re-comnuted
in~ custedv and control of the
loll[ who is directed and autho-
11. This Local Law shall take effect
upon filing with the Secretary of
State.
*Underline represents additions.
Copies of this Local Law ate available
in the Office of the Town Clerk to any
interested persons during business
hours.
Dated: May 30, 1995.
JUDITH T. TERRY
SOUTHOLD TOWN CLERK
8345- I T1~4_~'25
COUNTY OF SUFFOLK )
in said County, being duly sworn, says that he/she la
Principal Clerk of THE SUFFOLK TIMES, a Weekly
Newspaper, published at Mattltuck, in the Town of
Southold, County of Suffolk and State of New York,
and that the Notice of which the annexed la a
printed copy, has been regularly published In said
Newspaper once each week for --L-- weeks
successively, comme~cing on the ~-~
_~ 19~ - day of
CHRISTINA VOLINS~d
Notary Public, State of Nsw Vot4t .
No. 5004884 t'~'~ Principal Clerk
C° m mi?s~°a ~f~xedptrnes$ ~ff°~lek~ C°~r~]~tY3° ' ~ 0 '
Notary Public
Sworn to~lme this 1~
day o~