Town of Cicero, NY Article IV Property Improvements Exemption for Disabled Persons

[Adopted 3-11-1996 by L.L. No. 1-1996[1]]

[1] Editor's Note: This local law also superseded L.L. No. 1-1984.

§ 190-18 Purpose.

The purpose of this article is to provide a tax exemption for improvements, alterations and/or installations to real property made for the purpose of removing of architectural barriers for the disabled.

§ 190-19 Eligible improvements.

Any alteration, improvement and/or installation made subsequent to the enactment of the Americans with Disabilities Act of 1990 for the purpose of removing architectural barriers shall be exempt from taxation.

§ 190-20 Schedule of exemptions.

In accordance herewith, such real property shall be exempt pursuant to the following exemption schedule:

Year of Exemption	Percentage of Exemption
1	50%
2	45%
3	40%
4	35%
5	30%
6	25%
7	20%
8	15%
9	10%
10	5%

§ 190-21 Restrictions.

No exemption shall be granted for alterations, installations or improvements unless:

A. Such alterations, installations or improvements were commenced subsequent to the effective date of this article.

B. If such alterations, installations or improvements were commenced prior to the effective date of this article but adopted pursuant to § 190-18 of this article, such alterations, installations or improvements may be subject to the exemption schedule of this article beginning from the date of such alterations, installations or improvements pursuant to the Americans with Disabilities Act of 1990 for existing buildings and shall not be eligible for refunds of property taxes or special ad valorem levies due to the exemption prior to the effective date of this article.

§ 190-22 Application required.

Such exemption shall be granted only upon application by the owner or all the owners of such building on a form prescribed by the State Board. The application shall be filed with the Assessor of the Town on or before the appropriate taxable status date of this article.

§ 190-23 Grant of exemption.

If satisfied that the applicant is entitled to an exemption pursuant to this article, the Assessor shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared on the basis of the taxable status date referred to hereinabove. The assessed value of any exemption granted pursuant to this article shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.