LOCAL LAW #1 OF 2018

Revised Local Law #11 of 2008 Town of Vienna

Cold War Veterans Exemption

A local law repealing the 2008 Cold War Veterans Exemption, and establishing a revised Cold War Veterans Exemption for the Town of Vienna.

Be it enacted by the:  Town Board of the Town of Vienna as follows:

The purpose of this local law is to change the time limit of the exemption.  Section 7 will be changed per the bold section at the bottom of the law.   

ADOPTED RESOLUTIONS FROM THE SEPTEMBER 10, 2008 BOARD OF LEGISLATORS MEETING

 INTRODUCTORY F.N. 2008-336

  1. 335

 ONEIDA COUNTY BOARD OF LEGISLATORS

RESOLUTION NO. 338

 

INTRODUCED BY: ALL MEMBERS

2ND BY: Mr. Furgol

 

LOCAL LAW INTRODUCTORY “C” OF 2008

LOCAL LAW NO. 4 OF 2008

 

A LOCAL LAW ENACTING A LIMITED EXEMPTION FROM REAL PROPERTY TAXES FOR COLD WAR

VETERANS AS AUTHORIZED BY SECTION 458-b OF THE REAL PROPERTY TAX LAW

Legislative Intent: The intent of this Local law is to provide some limited real property tax relief to those persons who rendered military service to the United States during the Cold War period.

BE IT ENACTED by the Board of County Legislators of the County of Oneida, State of New York, as follows:

  1. That the provisions of Section 458-b of the New York State Real Property Tax Law, as adopted herein, shall apply only to the levy of County real property taxes in the County of Oneida. Such exemption shall not apply to school taxes, special ad valorem levies or special assessments.
  1. That the County of Oneida hereby authorizes and enacts an exemption from real property taxation for qualified real property owned by a Cold War veteran or the spouse of such veteran or the unremarried surviving spouse based on ten percent of its assessed value, provided that such exemption does not exceed six thousand dollars or the product of six thousand dollars multiplied by the latest State equalization rate of the assessing unit, whichever is less.
  1. As used in this local law, the term “Cold War veteran” shall mean persons who served on active duty with the United States armed forces during time period from September 2, 1945 to December 26, 1991 and who were discharged or released there from under honorable conditions.
  1. That to obtain such Cold War veterans exemption, the real property must be the primary residence of the veteran or his unremarried surviving spouse.
  1. That, if a Cold War veteran already receives an eligible funds veterans exemption pursuant to Real Property Tax Law Section 458 or an alternative veterans exemption pursuant to Real Property Tax Law Section458-a, then such veteran may not also receive the Cold War veterans exemption provided for in this Local Law.
  1. In the event that an eligible veteran has received a service-connected disability rating from the Veteran’s Administration or the Department of Defense, there shall be an additional exemption which is equal to one-half the disability rating, multiplied by the assessed value of the property, provided that such exemption shall not exceed thirty thousand dollars or thirty thousand dollars multiplied by the latest State equalization rate for the assessing unit, whichever is less.
  1. The Cold War veterans exemption provided for herein shall be limited to 10 years in duration, except that there is no time limit for the disability portion of the exemption, and must be applied for with local assessors on or before the taxable status date of such town or city.
  1. This local law shall take effect immediately in accordance with Section 20, 21 and 27 of the Municipal Home Rule Law.

APPROVED: Courts, Laws and Rules Committee (July 16, 2008)

Ways & Means Committee (August 13, 2008)

DATED: September 10, 2008

Adopted by the following v.v. vote:

AYES 28 NAYS 0 ABSENT 1 (Mr. Goodman)

This local law was placed on each Legislator’s desk at the August 27, 2008 meeting of this Board.

The Town of Vienna makes the change to #7 as follows.  The Cold War veterans exemption provided for herein shall not be limited in duration, and that there is no time limit for the disability portion of the exemption, and must be applied for with the Town of Vienna local assessor on or before the taxable status date. 

This Local Law shall take effect immediately upon filing with the Secretary of State after approval by a majority of the electors voting thereon in accordance with the requirements of Section 27 of the Municipal Home Rule Law.

Dated:  5/2/2018

Motion made by:             _Supervisor Graham__       

Motion seconded by:         __Councilman Spellicy__

 Voting Record:

            Supervisor William Graham                                                  Aye_

            Councilman Jason Lamb                                                        Aye_

Councilwoman Lorraine Padavan                                          Aye_

            Councilman Jason Spellicy                                                    Aye_

            Councilwoman Gail Whitham                                               Aye_  

____________________________________________

Donna M. Clark, Town Clerk

(SEAL)