Village of LeRoy, NY
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2021-11-17
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Part II: General Legislation
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Chapter 188 Taxation
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Article II Business Investment Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Assessments
- Ch 8 Defense and Indemnification
- Ch 12 Drug-Free Workplace
- Ch 14 Emergency Management Plan
- Ch 20 Local Laws, Adoption of
- Ch 24 Officers and Employees
- Ch 34 Records
- Part II: General Legislation
- Ch 41 Adult Uses
- Ch 45 Affordable Housing
- Ch 49 Alarms
- Ch 52 Alcoholic Beverages
- Ch 56 Amusement Devices
- Ch 60 Animals
- Ch 64 Bicycles, Skateboards, Roller Skates and In-Line Skates
- Ch 68 Bingo
- Ch 71 Boating
- Ch 78 Buildings, Unsafe
- Ch 81 Cannabis
- Ch 82 Cemeteries, Damage to
- Ch 89 Curfew
- Ch 92 Detention and Retention Ponds
- Ch 95 Environmental Quality Review
- Ch 98 Excavations
- Ch 102 Festivals
- Ch 106 Fire Prevention
- Ch 109 Fireworks
- Ch 113 Flood Damage Prevention
- Ch 115 Furnaces, Outdoor
- Ch 117 Games of Chance
- Ch 120 Grass and Weeds
- Ch 124 Historic Preservation
- Ch 128 Housing Standards
- Ch 136 Littering
- Ch 142 Noise
- Ch 144 Nuisance Properties
- Ch 146 Obscene Materials
- Ch 149 (Reserved)
- Ch 154 Peddling and Soliciting
- Ch 161 Refrigerators, Abandoned
- Ch 168 Sewers
- Ch 172 Solid Waste
- Ch 176 Streets and Sidewalks
- Ch 180 Subdivision of Land
- Ch 188 Taxation
- Ch 188 Art II Business Investment Exemption
- § 188-15 Exemption granted.
- § 188-16 Extent of exemption.
- Ch 192 Trees and Shrubs
- Ch 195 Vacant Building Registry
- Ch 197 Vehicles, Abandoned or Junked
- Ch 201 Vehicles and Traffic
- Ch 205 Village-Owned Property
- Ch 210 Water
- Ch 215 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 11-22-1976]
Real property constructed, altered, installed
or improved subsequent to the first day of July 1976, for the purpose
of commercial, business or industrial activity shall be exempt from
taxation, special ad valorem levies and service charges to the extent
hereinafter provided.
Such real property shall be exempt for a period
of one year to the extent of 50% of the increase in assessed value
thereof attributable to such construction, alteration, installation
or improvement and for an additional period of nine years; provided,
however, that the extent of such exemption shall be decreased by 5%
each year during such additional period of nine years.
