[Adopted 2-4-2014 by L.L.
No. 2-2014]
The City of Oneonta herein adopts this article to provide for
the tax exemption of certain improvements or modifications to real
property within the City from taxation and special ad valorem levies,
but not special assessments, as authorized in § 459-a of
the New York State Real Property Tax Law.
A.
The City
hereby adopts by this article a certain tax exemption pursuant to
the provisions of Real Property Tax Law § 459-a.
B.
Real property
altered, installed or improved subsequent to the Americans with Disabilities
Act of 1990 (P.L. 101-336)[1] for the purposes of removal of architectural barriers
for persons with disabilities in existing property shall be exempt
from taxation and special ad valorem levies as hereinafter provided.
[1]
Editor's Note: See 42 U.S.C. § 12101 et seq.
C.
Subject
to the provisions of Article 52 of the Education Law, a copy of this
article shall be filed with the Commissioner and with the Treasurer
of Otsego County, the City Assessor and any other assessor or officer
who prepares the assessment roll for property within the City of Oneonta
or the City of Oneonta Consolidated School District.
D.
Improvements
to 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%
|
E.
This exemption
shall be granted for alterations, installations or improvements unless
such alterations, installations or improvements were commenced subsequent
to the effective date of this article. Notwithstanding the foregoing
provision, if such alterations, installations or improvements were
commenced prior to the effective date of this article, such alterations,
installations or improvements may receive an exemption pursuant to
the exemption schedule of this section for the remainder of the authorized
period of exemption as if such alterations, installations or improvements
had been commenced on or after such effective date; provided, however,
that the property shall not be eligible for refunds of property taxes
or special ad valorem levies paid prior to the effective date of the
local law or resolution.
F.
This 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 City on or before the appropriate
taxable status date for the City.
G.
If satisfied that the applicant is entitled to an exemption pursuant to this section, 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 in Subsection C of this section. The assessed value of any exemption granted pursuant to this section 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.
