The URL can be used to link to this page

Home My WebLink About2003 Code Supplement - 05/15/2003GENERAL CODE PUBLISHERS CORP. INSTRUCTIONS Town of Southold Code Supplement No. 139 • The enclosed new and/or replacement pages should be placed in your Code volume immediately! The dateline, on the bottom of the page, does not indicate the adoption date of the Code changes, but rather identifies the pages printed with this supplement. This instruction page should be placed in the front of your Code volume. • REMOVE 8501 — 8502 8502.1— 8502.2 8507— 8508 9230.3 — 9230.4 "VN bW-I *LV -y 8501 — 8502 8502.1— 8502.2 8507 —8508 . 9230.3 — 9230.4 9230.4.1 Legislation, by number or date of adoption, included in this supplement: L.L. Nos. 5-2003; 6-2003; 8-2003. 5-15-2003 TAXATION Chapter 85 0 A "Irla ARTICLE I {� Senior Citizen Exemption § 85-1. Partial exemption for senior citizens. § 85-2. Conditions. § 85-3. ' Applications. § 85-4. Reapplications. § 85-5. Penalties for offenses. § 85-5.1. Notice. ARTICLE II Business Investment Exemption § 85-6. Exemption repealed. ARTICLE III Veterans' Exemption § 85-7. Purpose. § 85-8. Amount of exemption. • ARTICLE IV Exemption for Disabled Persons With Limited Income § 85-9. Exemption granted. 8501 3-15-2003 § 85-1 SOUTHOLD CODE § 85-1 ARTICLE V . ,Exemption for Volunteer Fire Fighters and Ambulance Workers § 85-10. Exemption granted; amount, qualifications. § 85-11. Applicability. [HISTORY: Adopted by the Town Board of the Town of Southold as indicated in article histories. Amendments noted where applicable.] ARTICLE I Senior Citizen Exemption [Adopted 4-20-19711 § 85-1. Partial exemption for senior citizens. [Amended 3-12-1985 by L.L. No. 3-1985; 2-2-1993 by L.L. No. 2-1993; 12-27-1994 by L.L. No. 31-1994; 5-28-1996 by L.L. No. 9-1996; 2-4-1997 by L.L. No. 3-1997; 2-29-1998 by L.L. No. 1-19981 A. Amount of exemption. (1) [Amended 9-29-1998 by L.L. No. 16-1998; 1-30-2001 by L.L. No. 3-20011 Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 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 $20,499 $20,500 to $21,499 $21,500 to $22,499 $22,500 to $23,499 $23,500 to $24,399 $24,400 to $25,299 Extent of Exemption 50% 45% 40% 35% 30% 25% 8502 3-15-2003 1 ;• § 85-1 TAXATION § 85-2 Income Extent of Exemption $25,300 to $26,199 20% $26,200 to $27,099 15% $27,100 to $27,999 10% $28,000 to $28,899 5% (2) Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. B. The real property tax exemption on real property owned by husband and wife, one of whom is 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 62 years of age. C. The above income shall be calculated as described in Real Property Tax Law § 467 and. 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 net income from self- employment, but shall not include a return of capital, gifts, inheritances, payments made to individuals because of their status as victims of Nazi persecution as defined in P.L. 103-286 or moneys earned through employment in the federal foster grandparent program, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. § 85-2. Conditions. [Amended 3-12-1985 by L.L. No. 3-1985] No exemption shall be granted: A. If the income of the owner or the combined income of the owners of the property for the income tax year 8502.1 3-15-2003 § 85-2 SOUTHOLD CODE § 85-10 immediately preceding the date of making application for exemption exceeds the sum of twenty-one thousand two (Cont'd on page 8503) U] t 8502.2 3-15-2003 § 85-7 TAXATION § 85-8 ARTICLE III Veterans' Exemption [Adopted 6-27-1995 by L.L. No. 14-19951 § 85-7. Purpose. • The purpose of this article 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 Property Tax Law. § 85-8. - Amount of exemption. 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 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. B. 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 Med, the Assessor shall certify the amount of the recomputed exemption to the officer having custody and • control of the roll, who is directed and authorized by such statute to enter the recomputed exemption on the roll. 8507 3 :1s - 2001 § 85-9 SOUTHOLD CODE § 85-9 ARTICLE IV Exemption for Disabled Persons With Limited Income , [Adopted 5-12-1998 by L.L. No. 7-19981 § 85-9. Exemption granted. A. Real property owned by a person with disabilities whose • income is limited by such disabilities, and used as the legal residence of such person, shall be entitled to a partial exemption from taxation to the extent of 50% of assessed valuation. B. [Amended 4-11-2000 by L.L. No. 8-2000; 2-13-2001 by L.L. No. 4-20011 To be eligible for the exemption authorized by such § 459-c and implemented by this article, the maximum income of such person shall not exceed $20,500. Any such person having a higher income shall be eligible for exemption in accordance with the following schedule: Percentage Assessed Valuation Exempt Annual Income From Taxation Up to $20,499 50% $20,500 to $21,499 45% $21,500 to $22,499 40% $22,500 to $23,499 35% $23,500 to $24,399 30% $24,400 to $25,299 25% $25,300 to $26,199 20% $26,200 to $27,099 15% $27,100 to $27,999 10% $28,000 to $28,899 5% • 8508 3-15-2001 i § 92-41 VEHICLES AND TRAFFIC § 92-41 Name of Street Side Location Tabor Road Both At Orient, from the southerly curbline of New York State Route 25 southerly for a distance of 270 feet Terry Lane North At Southold, from the easterly curbline of Hobart Road easterly for a distance of 142 feet Terry Lane South At Southold, from the ex- tension southerly of the east curbline of Hobart Road easterly for a dis- tance of 127 feet Traveler Street South At Southold, from the southwest corner of Traveler Street and Beck- with Avenue proceeding westerly for 111 feet to the guardrail Village Lane East At Orient, between New York State Route 25 and Orchard Street Village Lane West At Orient, between a point 50 feet north of the northerly curbline of Orchard Street and a point 675 feet southerly thereof Whistler Avenue South At Fishers Island, from the southeasterly corner of the intersection of Whistler Avenue and Air- port Road easterly for a distance of 1,795 feet 9230.3 7-25-96 § 92-41 SOUTHOLD CODE § 92-42 Name of Street Side Location Youngs Avenue East At Southold, from the southerly curbline of New York State Route 25 Bay Avenue Both 10:00 p.m. southerly for a distance and 6:00 a.m. of 181 feet Youngs Avenue West At Southold, from the northerly curbline of New York State Route 25 northerly for a distance of 186 feet § 92-42. Parking prohibited during certain hours. [Added 7-31-1973; amended 9-21-1976 by L.L. No. 4-1976; 8-12-1980 by L.L. No. 4-1980; 7-7-1981 by L.L. No. 4-1981; 5-4-1982 by L.L. No. 2-1982; 7-7-1982 by L.L. No. 4-1982; 4-5-1983 by L.L. No. 3-1983; 4-19-1983 by L.L. No. 4-1983; 12-28-1984 by L.L. No. 11-1984; 7-2-1985 by L.L. No. 9-1985; 8-13-1985 by L.L. No. 13-1985; 11-15-1988 by L.L. No. 26-1988; ll -27-1990 by L.L. No. 27-1990; 8-13-1991 by L.L. No. 18-1991; 1-10-1995 by L.L. No. 1-1995; 5-30-1995 by L.L. No. 9-19951 A. The parking of vehicles is hereby prohibited between the hours indicated in any of the following locations: Between the Name of Street Side Hours of Location Bailie Beach Both 10:00 p.m. In Mattituck, Road and 6:00 a.m. from Long Island Sound southerly for a distance of 500 feet Bay Avenue Both 10:00 p.m. In Mattituck, and 6:00 a.m. between Peconic Bay and Peconic Bay Boulevard 9230.4 7-25-96