[Adopted 5-21-2007 by L.L. No. 1-2007]
Pursuant to and in exercise of the authority granted by and
under § 421-f of the Real Property Tax Law (hereinafter,
RPTL § 421-f), and subject to the provisions of this article,
as currently enacted or hereafter amended, the provisions of Real
Property Tax Law § 421-f and the partial exemption from
taxation and special ad valorem levies established therein are hereby
made applicable to and shall be extended by the Village of Brockport.
The intent of this article is to encourage property owners to
make improvements to one- and two-family houses, to improve the quality
of housing in the community, and to preserve and expand the tax base
of the Village of Brockport.
For the purposes of this article, whenever the following words,
terms or phrases shall appear either in this article or in the provisions
of Real Property Tax Law § 421-f as applied in and to the
Village, they shall have the meanings ascribed to them herein below:
The Assessor and the joint and several members of the Board
of Tax Assessors of the Town of Sweden.
Those routine activities or undertakings designed and intended
to keep up and sustain, or prevent the deterioration or breakdown
of, the original condition, function, integrity or appearance of a
residential building and/or its component parts or systems and which
are not considered as increasing the value of such property.
Those activities or undertakings which restore, expand, add
to, upgrade, renovate, remodel or modernize the existing physical
structure or the component parts or systems of a residential building,
including but not limited to those which prevent its physical deterioration
or bring it into compliance with applicable building, sanitary, health
and/or fire codes and which are considered as increasing the value
of such property.
Any building or structure lawfully designed and used exclusively
for residential purposes and both certified for occupancy and actually
occupied by not more than one or two families, in accordance with
the zoning and other land use regulations of the Village.[1]
A.
The partial exemption established in and under Real Property Tax
Law § 421-f shall be granted and applied in and by the Village
of Brockport in accordance with the provisions of such statute, subject
to the following conditions and limitations:
(1)
The reconstruction, alteration or improvement qualifying for such
partial exemption is commenced subsequent to the date of enactment
of this article;
(2)
Such exemption shall only be applicable to reconstruction, alterations
or improvements of residential buildings as such latter terms are
jointly or separately defined in this article and shall not apply
to any ordinary maintenance or repairs thereto, as likewise defined
hereinabove; and
(3)
In the event that a residential building granted such exemption shall
either cease to be used primarily for residential purposes or shall
be used or occupied in any manner which violates applicable sanitary,
health, building or fire or zoning or other land use codes or in the
event that title to such property is subsequently transferred to other
than the heirs or distributees of the owner(s) granted the exemption,
then in any of such events the exemption granted hereunder shall cease.
B.
Whenever any partial exemption shall be granted and applied pursuant
to Real Property Tax Law § 421-f and the provisions of this
article, such exemption shall not be reduced or repealed or otherwise
impaired by any subsequent amendment to or repeal of this article
but shall continue in full legal force and effect, as originally granted,
until the expiration of the period for which it was originally so
granted.
