On or before the tenth day of October in each year, all departments,
officers, agencies and boards of the city shall estimate and certify
to the mayor, the city administrator and the commissioner of finance
the amount of money required for their expenses for the next year,
stating in detail, as far as practical, the purposes for which the
money is required. They shall also submit estimates of all revenues
to be received by them during the year from any source, the amounts
required during the year for capital projects pending or proposed,
and such supporting data as the mayor or city administrator or commissioner
of finance shall request. Copies of all such estimates shall be sent
to the finance committee of the common council and other copies shall
be filed in the offices of the city chamberlain and the commissioner
of finance as matters of public record.
The mayor, with the help of the city administrator or commissioner
of finance and, with respect to proposed capital expenditures of the
city planning board, shall review and revise the estimates received
from the departments, offices, agencies and boards of the city and
shall prepare a proposed budget, which shall include a capital program,
and an explanatory budget message for the next year, in the form and
with the contents prescribed by law. He shall submit the proposed
capital budget and the budget message to the common council not later
than the fifteenth (15) day of October. He shall also file copies
of them as a public record in the offices of the city chamberlain
and the commissioner of finance shall prepare copies for distribution
to persons interested, and shall cause a notice to be published twice
in the official newspaper stating that copies are on file for inspection
in such offices, and additional copies may be procured there.
(a)
The budget message submitted by the mayor to the common council
shall be a simple explanation of the proposed budget. It shall contain
an outline of the proposed financial policies of the city for the
year and of the important features of the budget plan. It shall point
out any salient changes in financial policy and in cost and revenue
items as compared with the current year and set forth the reasons
therefor. It shall include a statement on pending and proposed capital
projects, relating the amounts to be raised therefor by current taxation
and by borrowing. Attached to the budget message shall be such supporting
schedules, exhibits and other explanatory material as the mayor shall
believe useful.
(b)
The budget, both as proposed by the mayor and as finally adopted
by the common council, shall provide a complete financial plan for
the city for the year for which it is adopted, containing a general
summary, detailed estimates of all anticipated revenues applicable
to proposed expenditures, and all proposed expenditures. The total
of such anticipated revenues shall equal the total of such proposed
expenditures.
(c)
The budget shall show in parallel columns, opposite the several
items of anticipated revenues and expenditures, the amounts received
or expended during the current year up to the first day of September,
the total amounts anticipated for the current year, and the total
amounts received or expended during the last previous year.
(d)
Separate provision shall be made in the budget for at least
the following items as expenditures:
(i)
Interest, amortization and redemption charges on the public
debt for which the faith and credit of the city is pledged.
(ii)
The payment of all judgments against the city.
(iii)
Other expenditures required by law.
(iv)
The amounts needed for administration, operation and maintenance
of each department, office or agency of the city itemized by character
and object of expenditure.
(v)
Expenditures proposed for capital projects.
(e)
At the head of the budget there shall appear a summary thereof,
which need not be itemized further than by principal sources of revenue,
stating separately the amount to be raised by property tax and by
each other type of tax and the amounts to be received in state and
federal aid, and by total expenditures and the principal kinds of
expenditure for the several departments, offices and agencies, in
such a manner as to present to taxpayers a simple and clear summary
of the detailed estimates of the budget.
Upon receipt of the proposed budget and the budget message from
the mayor the common council shall set a public hearing thereon, giving
public notice of at least ten (10) days in the official newspaper,
which notice shall also give the information where copies of the proposed
budget may be inspected or procured. After the conclusion of the public
hearing the common council may insert new items in the budget, delete
items therefrom, and increase or decrease the amounts proposed. Before
the end of the year, it shall adopt a budget, in the form and with
the contents prescribed in Section 14.03, by a majority vote of all
the members of the council. Should the common council fail to approve
such a budget on or before the end of the year, the proposed budget
as submitted by the mayor shall be deemed adopted. Copies of the budget
as finally adopted shall be certified by the city chamberlain and
filed as public records in the offices of the city chamberlain and
the commissioner of finance. Copies shall also be made available for
the use of all department offices, agencies and boards of the city
government and of all interested persons.
(a)
The budget as finally adopted shall constitute an appropriation
of the several amounts stated therein as proposed expenditures. It
shall also constitute a determination of the amount be raised by taxation
on real property during the year for which the budget is adopted.
The common council, upon adopting the budget and before the end of
the year, shall fix a tax rate on real property within the city which
the commissioner of finance shall certify will yield the amount so
determined. The common council shall also levy before the end of the
year any other tax within its power to levy on which the budget relies
for a part of the revenue estimated therein.
(b)
The tax to be raised on real property shall be assessed and
apportioned by the commissioner of finance upon all the taxable real
property in the city, according to the valuation of the city assessment
roll of the current year, after the same shall have been corrected
as hereinbefore provided. The commissioner of finance shall present
a certified copy of the city tax roll so prepared to the mayor and
city administrator and file certified copies thereof in his own office
and in the office of the city chamberlain on or before the fifteenth
day of January. The mayor shall thereupon deliver to the commissioner
of finance a warrant signed by him under the seal of the city, commanding
the commissioner as city treasurer to collect, as in this act provided,
the several sums in the roll specified as assessed against the persons
or property therein mentioned for state, county, municipal and all
other purposes, with such penalty and interest as in this code provided.
[Added 12-20-2021 by L.L. No. 5-2021[1]]
(a)
The City of Poughkeepsie, New York elects to adopt Title 3 of
Article 11 of the Real Property Tax Law, foreclosure of tax lien by
action in rem, as the procedure to be used for the tax year 2022 and
subsequent years thereto for the enforcement of the collection of
delinquent taxes, interest, penalties, assessments, water rates and
other charges the city is authorized to collect under its Charter.
(b)
Pursuant to RPTL § 1106, there shall be a transition
period of up to four years where taxes that have become liens prior
to January 1, 2022 shall be enforced pursuant to the procedures for
tax lien sales existing as of the adoption of this local law. If an
installment agreement is executed by a property owner pursuant to
RPTL § 1184, that agreement shall apply to all outstanding
liens held by the City no matter when arising and a default under
that will be enforced under RPTL Article 11. At any point during this
transition period of up to four years, the Commissioner of Taxes shall
have the option to relevy taxes becoming liens prior to January 1,
2022 and enforce same pursuant RPTL Article 11.
[1]
Editor's Note: This local law repealed former Section 14.06,
Taxes – continuation of collection of taxes pursuant to charter.
[Added 12-20-2021 by L.L. No. 5-2021[1]]
Pursuant to § 1102 Subsection 1(e) of the Real Property
Tax Law, a charge per parcel shall be imposed for the reasonable and
necessary costs of title searches required or authorized to satisfy
the notice requirements of the Real Property Tax Law.
[1]
Editor's Note: This local law repealed former Section 14.07,
Taxes – notice regarding collection of taxes..
[Amended 5-18-2020 by L.L. No. 1-2020; 12-20-2021 by L.L. No. 5-2021]
(a)
Payment without interest or penalty. There shall be no interest
or penalty charged on taxes paid in full on or before February 15.
(c)
Interest charges. Payments made February 16 or after shall be subject to interest charges at 1% per month retroactive to January 1 on the outstanding remaining balance as shown below. The payments shall be applied in the same manner as set forth in Subsection (b) above.
|
Interest
|
Date of Payment of Delinquent Taxes
|
|---|---|
|
2%
|
February 16 — February 28/29
|
|
3%
|
March 1 — March 31
|
|
4%
|
April 1 — April 30
|
|
5%
|
May 1 — May 31
|
|
6%
|
June 1 — June 30
|
|
7%
|
July 1 — July 31
|
|
8%
|
August 1 — August 31
|
|
9%
|
September 1 — September 30
|
|
10%
|
October 1 — October 31
|
|
11%
|
November 1 — November 30
|
|
12%
|
December 1 — December 31
|
(d)
Pursuant to § 1184 subsection (2) any owner of any
property may enter into an installment payment plan for eligible delinquent
taxes with the Commissioner of Taxes provided that such agreement
shall not exceed 36 months in length, requires monthly payments and
provided that such agreement requires the property owner to pay a
minimum of 10% of the outstanding taxes at the time the agreement
is executed. Any agreement shall be pursuant to § 1184 of
the Real Property Tax law.
The commissioner of finance shall give receipts for all payments
of the city, county or state taxes.
The commissioner of finance shall, at the expiration of each
week during such period of thirty (30) days after the first publication
of the first notice, report to the commissioner of finance of the
county the amount of county and state taxes collected to that time,
and he shall report to the mayor and city administrator, who shall
report to the common council, at each regular meeting thereof held
during and at the one succeeding said thirty (30) days, the amount
of collections for each fund.
There is hereby imposed a penalty in the amount of two dollars
($2.) for the expense of mailing a notice pursuant to the provisions
of Real Property Tax Law § 987. Such penalty shall be charged
at the rate of two dollars ($2.) for each such notice mailed.
The commissioner of finance of the city shall pay to the commissioner
of finance of the county the monies he shall have received for taxes
for county and state purposes by installment payments, said payments
being made on the following dates: the first day of March, the first
day of June, the first day of September, and the first day of November.
If the full amount of such taxes as required by the roll and warrant
shall not have been collected and paid to the county commissioner
of finance on or before the thirty-first day of December, then the
city commissioner of finance shall, upon a warrant signed by the mayor
and countersigned by the city clerk, pay the balance of monies for
such uncollected taxes on or before the thirty-first day of December.
When the full amount of taxes for county and state purposes
shall have been paid to the county commissioner of finance, the roll
and warrant therefor and all taxes unpaid thereon shall belong to
the city, and shall thereafter be collected in the manner provided
for city taxes.
The commissioner of finance shall be charged with the whole
amount which the roll and warrant authorized him to collect; he shall
not credit himself with any amount as unpaid on any warrant until
he shall make and file with the chamberlain an affidavit stating the
amount unpaid, and setting forth the reason in each case why such
a tax or assessment has not been collected. The common council may
thereupon order the commissioner of finance to credit himself with
the whole or any part of said tax or assessment unpaid, and the commissioner
of finance shall credit himself only with such amount as the common
council shall order. No settlement had by the council or by any city
officer with the commissioner of finance for any tax or assessment
shall be conclusive. No bond or other security given by the commissioner
of finance shall be invalidated or canceled on such settlement, but
shall remain in full force for one year thereafter.
The mayor, by the direction of the common council, may renew,
from time to time, not exceeding thirty days in all, any city or county
warrant issued for the collection of any tax or assessment, and in
such a renewal shall specify the time when the same shall be returned,
and direct the collection of percentage and interest on such taxes
or assessments as the same is given by this act. All the provisions
of this act shall apply to said taxes or assessments and the collection
thereof, and to the powers and duties of the commissioner of finance
in relation to the same, after such renewal, in like manner as herein
provided upon the warrants as originally issued.
[1]
Editor's Note: Sections 14.16 through 14.32 were repealed
12-20-2021 by L.L. No. 5-2021.
[L.L. No. 4-1998, § 1]
(a)
The Common Council of the City of Poughkeepsie hereby determines
that in order to create or retain permanent private sector jobs, to
provide employment opportunities and broaden the tax base, it is necessary
to adopt an accelerated exemption schedule to encourage targeted economic
development in the city pursuant to § 485-b of the Real
Property Tax Law.
(b)
The real property business investment exemption allowed pursuant
to § 485-b of the Real Property Tax Law shall be computed
in accordance with the following schedule:
|
Year of Exemption
|
Percentage of Exemption
|
|---|---|
|
1
|
50%
|
|
2
|
50%
|
|
3
|
50%
|
|
4
|
40%
|
|
5
|
30%
|
|
6
|
20%
|
|
7
|
10%
|
|
8
|
10%
|
|
9
|
10%
|
|
10
|
05%
|
|
11
|
0%
|
(c)
The applicability of this exemption schedule shall be limited
to projects where the cost of construction, alteration or improvement
exceeds the sum of Fifty Thousand Dollars ($50,000.00).
(d)
Commercial businesses or industrial activity constructed, altered, installed or improved in the City of Poughkeepsie coming within the New York State Standard Industrial Classification Manual Codes as adopted by Dutchess County in Local Law No. 2 of 1998, Schedule A, shall qualify for tax exemptions pursuant to the schedule set forth in Subsection (b) above, subject to and in compliance with the provisions of § 485-b of the Real Property Tax Law.
The purpose of this section is to grant a partial exemption
from taxation to the extent of fifty (50) percentum of the assessed
valuation of real property which is owned by certain persons with
limited income who are sixty-five (65) years of age or over meeting
the requirements set forth in § 467 of the Real Property
Tax Law.
Real property owned by persons sixty-five (65) years of age
or over shall be exempt from city taxes up to the maximum amount of
fifty (50) per centum of the assessed valuation subject to the following
conditions and pursuant to Subsection (f) hereof:
(a)
The owner or all of the owners must file an application annually
in the assessor's office on or before the appropriate taxable status
date or such other time as may be hereafter fixed by law. At least
sixty (60) days prior to the appropriate taxable status date, the
assessing authority shall mail to each person who was granted an exemption
pursuant to this section on the latest completed assessment roll an
application form and a notice that such application must be filed
on or before taxable status date and be approved in order for the
exemption to be granted. Failure to mail any such application form
and notice or the failure of such person to receive the same shall
not prevent the levy, collection and enforcement of the payment of
the taxes on property owned by such person.
(b)
In the event the owner, or all of the owners, of property which
has received an exemption pursuant to this section on the preceding
assessment roll fail to file the application required pursuant to
this section on or before the taxable status date, such owner or owners
may file the application, executed as if such application had been
filed on or before the taxable status date, with the Assessor on or
before the date for the hearing of complaints. The Assessor shall
approve or deny such application as if it had been filed on or before
the taxable status date.
(c)
The income of the owner or the combined income of the owners
of the property must not exceed twenty nine thousand dollars ($29,000)
for the income tax year immediately preceding the date of making application
for exemption. Where the title is vested in either the husband or
wife, their combined income must not exceed the sum of twenty nine
thousand dollars ($29,000)
[Amended 10-18-2021 by L.L. No. 3-2021]
(d)
Title to the property must be vested in the owner or, if more
than one (1), in all the owners for at least twenty-four (24) consecutive
months prior to the date of making application for exemption.
(e)
The property must be used exclusively for residential purposes,
be occupied in whole or in part by the owners, and constitute the
legal residence of the owners.
(f)
The amount of the partial exemption shall be computed as follows:
[Amended 10-18-2021 by L.L. No. 3-2021]
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$20,600 or less
|
50
|
|
More than $20,600 but less than $21,600
|
45
|
|
$21,600 or more but less than $22,600
|
40
|
|
$22,600 or more but less than $23,600
|
35
|
|
$23,600 or more but less than $24,500
|
30
|
|
$24,500 or more but less than $25,400
|
25
|
|
$25,400 or more but less than $26,300
|
20
|
|
$26,300 or more but less than $27,200
|
15
|
|
$27,200 or more but less than $28,100
|
10
|
|
$28,100 or more but less than $29,000
|
5
|
(g)
Unreimbursed
medical expenses shall be subtracted from the senior's income calculation.
[Added 10-18-2021 by L.L. No. 3-2021]
[1]
Editor's Note: This local law provided that it shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after 1-1-2006.
The commissioner of assessment shall have the power and be charged
with the duty to carry out the purpose and intent of article 4A of
the Commerce Law, § 485 of the Real Property Tax Law[1] and the other applicable laws of the state, to grant business
facility owners or operators, as defined by the aforesaid state laws,
tax exemption or tax credits from taxes and special ad valorem assessments
imposed to the extent of any increase in the value of the capital
improvements, commenced on or after July 1, 1977, consisting of construction,
reconstruction, erection or improvements of depreciable real property,
as certified in the certificate of eligibility issued by the new york
job incentive board, created by § 116 of the Commerce Law,[2] provided that the owner or operator of the business facility,
on the form prescribed by such board, to which there shall be attached
a copy of the certificate of eligibility so issued, files such application
before the taxable status date with the commissioner of assessment
and simultaneously therewith files the application with the state
board of equalization and assessment and the state urban job incentive
board.
Upon submission of the aforesaid application and proof, the
commissioner of assessments, with or without a hearing, shall consider
the application for such exemption and, if found to be in order, determine
the assessed value of the exemption in accordance with the certificate
of eligibility and enter such value on the exempt portion of the assessment
roll.
The commissioner of assessment, in his determination, shall
grant a tax credit or exemption and the exemption so granted shall
continue from year to year during the period of years so approved
up to a maximum of ten (10) years pursuant to the following schedule:
|
Year
| |
|---|---|
|
1
|
100%
|
|
2
|
100%
|
|
3
|
100%
|
|
4
|
75%
|
|
5
|
75%
|
|
6
|
75%
|
|
7
|
50%
|
|
8
|
50%
|
|
9
|
50%
|
|
10
|
50%
|
|
only if the certificate of eligibility is not revoked or modified
and is renewed or extended by the state urban job incentive board.
|
Any exemption so granted shall commence with the assessment
roll prepared on the following taxable status date of the city.
[L.L. No. 5-1999, §§ 1 and 3; L.L. No. 2-2001, § 1; L.L. No. 4-2006, § 1;[1] L.L. No. 5-2006, § 1[2]]
(a)
The purpose of this Law is to allow a veteran's exemption pursuant
to § 458-a of the Real Property Tax Law of the State of
New York, according to the schedule set forth in subparagraph (b)
herein.
(b)
Pursuant to the provisions of subdivision 2(d) of § 458-a
of the Real Property Tax Law of the State of New York, the veteran's
exemption from real property taxes allowable pursuant to § 458-a
of the Real Property Tax Law is established as follows:
(1)
Qualifying residential real property shall be exempt from taxation
to the extent of fifteen (15) percent of the assessed value of such
property; provided, however, that such exemption shall not exceed
the lesser of Nine Thousand ($9,000.00) Dollars or the product of
Nine Thousand Dollars multiplied by the latest state equalization
rate for the City of Poughkeepsie.
(2)
In addition to the exemption provided by paragraph (a) of this
subdivision, where the veteran served in a combat theatre or combat
zone of operations, as documented by the award of a United State campaign
ribbon or service medal, qualifying residential real property shall
also be exempt from taxation to the extent of ten (10%) percent of
the assessed value of such property; provided, however, that such
exemption shall not exceed the lesser of Six Thousand ($6,000.00)
Dollars or the product of Six Thousand Dollars multiplied by the latest
state equalization rate for the City of Poughkeepsie.
(3)
In addition to the exemptions provided by paragraphs (a) and
(b) of this subdivision, where the veteran received a compensation
rating from the United States Veteran's Administration because of
a service connected disability, qualifying residential real property
shall be exempt from taxation to the extent of the product of the
assessed value of such property multiplied by fifty (50%) percent
of the veteran's disability rating; provided, however, that such exemption
shall not exceed the lesser of Thirty Thousand ($30,000.00) Dollars
or the product of Thirty Thousand Dollars multiplied by the latest
state equalization rate for the City of Poughkeepsie.
(c)
Gold Star Parent.
(1)
Definitions.
Gold Star Parent: the parent of a child who died in the line
of duty while serving in the United States armed forces during a period
of war;
Qualifying real residential real property: primary residence
of Gold Star Parent.
(2)
A qualified owner eligible to receive the exemption set forth
in Sections (b)(1) and (b)(2) above shall include a Gold Star Parent
for qualified residential real property.
(d)
The provisions of Real Property Tax Law § 458(5)(a)
as they relate to change in level of assessment increases or decreases
to the veteran's eligible funds tax exemption are hereby adopted.
[1]
Editor's Note: This local law provided that it shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after 1-1-2006.
[2]
Editor's Note: This local law provided that it shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after 1-1-2006.
[L.L. No. 3-2007, § 1]
The provisions of Real Property Tax Law, § 458-b,
concerning Cold War Veteran's tax exemption are hereby adopted subject
to the provisions of section 2[1] herein below.
(a)
The exemption shall be to the extent of fifteen (15%) percent
of the assessed value of qualified residential real property to a
maximum of nine thousand ($9,000) dollars;
(b)
The additional exemption provided for by § 458-b(2)(b)
shall be subject to a maximum of thirty thousand ($30,000) dollars
of the assessed value of qualified residential real property
(c)
The exemption shall be subject to the provisions of the said
§ 458-b.
[1]
Editor's Note: Section 2 of this local law provided for its
effective date.
[L.L. No. 3-2001, § 1[2]]
(a)
The purpose of this law is to allow an exemption pursuant to
§ 469 of the Real Property Tax Law of the State of New York
to any increase in assessed value of residential real property resulting
from the construction or reconstruction of such property for the purpose
of providing living quarters for a parent or grandparent, who is at
least sixty-two (62) years of age.
(b)
An exemption shall be available for any increase in assessed
value of residential real property resulting from the construction
or reconstruction of such property for the purpose of providing living
quarters for a parent or grandparent who is sixty-two (62) years of
age or older. Such exemption shall not exceed the lesser of (a) the
increase in assessed value resulting from construction or reconstruction
of such property, or (b) twenty percent (20%) of the total assessed
value of such property as improved, or (c) twenty percent (20%) of
the median sale price of residential property as reported in the most
recent sales statistical summary published by the State Board for
Dutchess County.
(c)
No such exemption shall be granted unless the residential property
constructed or reconstructed is the principal place of residence of
the owner and such exemption shall apply only during taxable years
during which at least one of such parent or grandparent maintains
a primary place of residence in such living quarters.
(d)
The property is within a geographical area in which such construction
or reconstruction is permitted.
(e)
For purposes of this section, the term "parent" or "grandparent"
shall include the natural or adopted parents and grandparents of the
owner or the spouse of the owner.
(f)
Such exemption shall be applicable only to construction or reconstruction
which occurred subsequent to March 1, 2001.
[1]
Editor's Note: Former § 14.41, Taxes—alternative
veterans exemption from real property taxes (option not to grant);
authority, was repealed by L.L. No. 5-1999, § 2. See now
§ 14.40.
[2]
Editor's Note: This local law provided that it shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after 1-1-2001.
The provisions of article 19-A of the General Municipal Law
are hereby determined to be applicable to the establishment or extension
of business improvement districts in the city.
(a)
It is hereby determined that application for designation of
the areas described in Section 14.45 of this part as economic development
zones is desirable.
(b)
Such a designation could greatly benefit the city the county,
the Town of East Fishkill and the Town of Poughkeepsie in that new
businesses would be encouraged to expand in the zone areas and new
and expanded businesses would generate new jobs for the residents
of the zone areas.
The mayor is hereby authorized to prepare and submit an application
jointly with the county executive, and the town supervisors of the
Town of East Fishkill and the Town of Poughkeepsie for designation
of the areas described in Section 14.45 herein.
[L.L. No. 6-1995, § 2; L.L.
No. 2-1996, § 2; L.L. No. 2-1998, § 3]
The boundaries of the areas proposed to be designated that are
located in the city, the Town of East Fishkill and the Town of Poughkeepsie
are described and set forth as follows:
(a)
Boundaries of economic development zone within the city:
(1)
The following is a description of the exterior perimeters of
the economic development zone:
Starting at the most north westerly point of city-town line
and proceeding in a southerly direction along the Hudson River to
a point (1) at the southerly point of the properties on Hurline Street.
Then proceeding in a easterly direction to a point (2) intersecting
Pine Street and Metro North railroad tracks. Proceeding in a southerly
direction along Metro North railroad tracks to a point (3). At the
end of the DeLaval site, turning westward to a point (4) along the
Hudson River Shore. Proceeding in a southerly direction along the
Hudson River Shore to a point (5) intersection city-town line, turning
in a easterly direction along the city-town line to point (6) at intersection
of Metro North tracks and city-town line. Turning north and proceeding
to a point (7) at Prospect Street and Metro North tracks. Proceeding
in a northerly direction along Prospect Street to a point (8) at Fox
Street and Prospect Street. Turning in a southeasterly direction and
proceeding along the southwesterly property line of IBM to an intersection
point (9) at South Avenue. Proceeding in an easterly direction along
the northerly property line of 235 South Avenue to a point (10) intersecting
the west side of Academy Street turning north and proceeding along
the west side of Academy Street for a distance of 200 feet, turning
at that point (11) in a westerly direction to a point (12) intersecting
South Avenue; turning and proceeding in a northerly direction to a
point (13) intersecting the north easterly portion of IBM property,
proceeding along an irregular boundary of IBM property, 17 Fox Street
to a point (14). Intersecting Fox Street, proceeding along the northerly
border to DOT property to a point (15) intersecting at Livingston
Street. Proceeding in a northerly direction along the North-South
Arterial Highway to a point (16), intersecting the North-South Arterial
and Reade Place. Turning cast along Reade Place to a point (17) at
the westerly most border of the property on the west side of Young
Street. Turning and proceeding in a northerly direction along the
rear property lines on Young Street to a point (18) intersecting Columbia
Street. Turning and proceeding in a westerly direction along the center
of Columbia Street to a point (19) intersecting Columbia Street and
the North/South Arterial. Then proceeding in a northerly direction
along the North/South Arterial Highway to a point (20) intersecting
at Laurel Street. Turning in a westerly direction to a point (21)
intersecting Laurel Street and the Metro North RR overpass. Turning
and proceeding in a southerly direction along Metro RR track to a
point (22) intersecting Metro RR track and Hurline Street to a point
(23) intersecting the southeasterly corner of Kaal Rock Park and Hurline
Street. Turning north and proceeding in a northerly direction along
the easterly portion of Kaal Rock property to a point (24) intersecting
Main Street cul-de-sac. Turning east and proceeding in an easterly
direction along Main Street to a point (25) intersecting North and
South Clover Streets. Turning south and proceeding to a point (26)
intersecting South Clover Street and the rear properties on the south
side of Main Street. Then proceeding along the southerly property
lines on the south side of Main Street to a point (27) intersecting
the East/West Arterial Highway now Columbus Drive, formerly Washington
Street. Turning in a northerly direction proceeding north along the
Arterial Highway to a point intersecting Mansion Street. Turning eastward
and proceeding in an easterly direction for one block to a point intersecting
Civic Center (formerly Market Street). Turning south and proceeding
in a southerly direction along Civic Center Plaza/Market Street to
a point (30) intersecting Noxon Street. Turning in an easterly direction
and proceeding along Noxon Street, to a point (31) intersecting Noxon
Street and Academy Street. Turning and proceeding in a northerly direction
along Academy Street to a point (32) intersecting the Eastbound Arterial
Highway. Turning in an easterly direction and proceeding in an easterly
direction along the Eastbound Arterial Highway to a point (33) intersecting
South Clinton Street. Turning in a northerly direction and proceeding
to a point (34) intersecting the rear property lines on the north
side of Cannon Street. Proceeding in an easterly direction along the
rear property lines on the north side of Cannon Street to a point
(35) intersecting at South Cherry Street. Turning in a southerly direction
and proceeding along South Cherry Street to a point midway between
Main Street and the Eastbound Arterial Highway. Turning in an easterly
direction and proceeding along the southerly boundary of properties
on the south side of Main Street and proceeding through the Main Street
corridor to a point (37) intersecting the city-town line of South
Grand Avenue. Turning in a northerly direction to a point (38) intersecting
Main Street at the city-town line. Turning west along Main Street
for a distance of 200 feet to a point (39) on the southeast corner
of 729 Main Street. Turning north to a point (40) at the northeast
portion of 729 Main Street. Turning west and following the rear property
lines at the back of those properties on the north side of Main Street
to a point (41) intersecting the northwest corner of 587-589 Main
Street. Turning in a northerly direction along the back property lines
on the east side of Pershing Avenue to a point (42) intersecting Mansion
Street. Turning west for a distance of 100 feet to a point (43) intersecting
the Fallkill Creek. Turning in a northerly direction along the Fallkill
Creek to a point (44) intersecting the city-town line. Continuing
along the city-town line to a point (45) intersecting at the city-town
line and Creek Road. Turning in a southerly direction and following
the property line at College Hill Park following Creek Road in a southwesterly
direction along the rear of the properties on the west side of Smith
Street to a point (46) at Bartlett Street. Turning west on Bartlett
Street for the width of the unimproved right-of-way point (47). Turning
north along right-of-way to rear property lines son the north side
of Bartlett Street to point (48). Continuing along the southerly portion
of the College Hill Park properties to a point (49) intersecting Oakley
Street. Turning in a westerly direction along Oakley Street, excluding
U.S. Government property to a point (50) intersection Oakley and the
rear of the property on the east side of North Clinton Street. Turning
in a northerly direction along the back property line on the east
side of North Clinton Street to a point (51) intersecting at Parker
Avenue. Turning in a northeasterly direction along Parker Avenue,
to city-town line to point (52). Turning in a westerly direction along
city-town line to a point (53) intersecting city-town line and Metro
North RR tracks. Turning in a southerly direction along the Metro
North track to a point (54) on the northeast corner of the Poughkeepsie
Housing Authority (Martin Luther King Apts.). Turning in a westerly
direction to a point (55) on the northwest corner of the City of Poughkeepsie
property. Turning south to a point (56) intersecting the Metro North
RR tracks. Turning west along the Metro North RR tracks to a point
(57) on the northeast corner of 28-32 Orchard Place, owned by the
City of Poughkeepsie. Turning in a westerly direction on the north
property line of 28-32 Orchard to Orchard Place and continuing westward
on Orchard Place to a point (58) at the northwest corner of 130 Washington
Street. Turning south to a point (59) on the southwest corner of 130
Washington Street. Turning east along Metro North RR tracks to a point
(60) on the northwest corner line of 124 Washington Street. Turning
south along the westerly property lines on the west side of Washington
Street to a point (61) at the southwest corner of 112 Washington Street.
Turning west to a point (62) at the northwest corner of 4 Fallkill
Place. Turning south along the westerly boundary of 1-4 Fallkill to
a point (63) at the intersection of North Bridge Street and the Fallkill
Creek. Turning west along the Fallkill Creek to a point (64) across
from the southeast corner of 2 Mt. Carmel Place. Turning north along
the back easterly property line on the east side of Mt. Carmel Place
to a point (65) intersecting at the rear of property of 7-9 Delafield
Street and Duane. Turning west to a point (66) at the intersection
of Duane and Washington Street. Turning north along Delafield Street
to a point (67) intersecting the RR bridge. Turning west along the
RR track to a point (68) intersecting Metro North RR tracks. Turning
north along the Metro North track to a point (69) at the northwest
property lines of Spruce Street. Turning east along the north property
lines of Spruce Street to a point (70) intersecting the north property
lines of Spruce Street and Delafield Street. Turning south to a point
(71) at the center of East Spruce Street to a point (72) at Spruce
and Talmadge Street. Turning south to a point (73) at the northwest
corner of Pulaski Park to a point (74) intersecting Washington Street.
Turning north along Washington Street to a point (75) intersecting
the town-city line. Turning west along the town-city line to a starting
point (76). These descriptions complete the outside perimeters of
the economic development zone in the City of Poughkeepsie.
(2)
The following is a description of the inside perimeters of the
economic development zone:
Starting at the northwest corner of Balding Avenue and Mansion
Street and proceeding in an easterly direction to a point (1) intersecting
Mansion and North Hamilton Street. Turning in a southerly direction
along North Hamilton to a point (2) intersecting North Hamilton and
Thompson Streets. Turning in an easterly direction along Thompson
Street, to a point (3) intersecting North Clinton Street and Thompson
Street. Turning south on North Clinton and running in a southerly
direction to a point (4) intersecting the Westbound arterial. Turning
east on the Westbound arterial highway to a point (5) at the northeast
corner of 2-12 Winnikee Avenue. Turning south and running in a southerly
direction to a point (6) at the southeast corner of 2-12 Winnikee
Avenue at the Fallkill Creek. Turning east along the Fallkill Creek,
to a point (7) at the northwesterly corner of 33-35 Rose Street. Turning
south and running in a southerly direction to a point (8) at the southwesterly
boundary of 5 Rose Street. Turning east along the southerly border
of 5 Rose Street to a point (9) at the northeast corner of 535 Main
Street. Turning north to a point (10) at the back of the northwest
corner of 539 Main Street. Turning east along the rear property lines
of properties on the north side of Main Street to a point (11) intersecting
the northerly corner of 565 Main Street. Turning north and running
in a northerly direction along the westerly property lines on Pershing
Avenue to a point (12) intersecting the Fallkill Creek. Continuing
along in a northerly direction on the Fallkill Creek to a point intersecting
Pershing and Mansion Streets. Continuing along in a northerly direction
along the westerly border of J. B. Industries to a point (14) intersecting
Cottage Street. Turning west on Cottage Street and proceeding west
to a point (15) intersecting the northwesterly corner of 62-66 Cottage
Street. Turning south to a point (16) at the southwesterly corner
of 62-66 Cottage Street. Turning east along the southerly border of
62-66 Cottage Street to a point (17) intersecting the corner of Smith
Street. Turning south on Smith Street to a point (18) intersecting
Smith and Mansion Street. Turning west on Mansion to a point (19)
intersecting at the southeast corner of 251 Mansion Street. Turning
north and running to an intersecting point (20) at Cottage and the
northwest corner of 251 Mansion Street. Turning west along Cottage
Street to a point (21) intersecting on the southeast corner of 30
Cottage Street to a point (22) at the northeast corner of 30 Cottage
Street. Turning west along the northerly border of 26 Cottage Street
to a point (23) at the southeast corner of 89 North Hamilton Street.
Turning north along the easterly boundaries of 89-93 North Hamilton
Street to a point (24) intersecting Con Rail and the rear of 93 North
Hamilton Street. Turning west to a point (25) intersecting Con Rail
and North Hamilton Street. Continuing west along the northerly boundary
of 100-102 North Hamilton Street to a point (26) intersecting at the
Fallkill Creek. Turning south to a point (27) intersecting the east
end of High Street at the Fallkill Creek. Turning west along High
Street to a point (28) intersecting Garden Street. Turning north on
Garden Street to a point (29) intersecting Garden Street and Brookside
Avenue. Turning west on Brookside Avenue to a point (30) intersecting
the southwest corner of 70 Parker Avenue. Turning north along properties
between 56 and 70 Parker Avenue to a point (31) on the north northwest
corner of 70 Parker Avenue. Turning west along Parker Avenue to a
point (32) intersecting Parker and the northeast corner of 6 Parker
Avenue. Turning south to a point (33) intersecting at the southeast
corner of 121-123 Brookside Avenue. Turning west on Brookside Avenue
to a point (34) opposite from the northeast corner of 1 Marshall Street.
Continuing south on the easterly border of 1 Marshall Street to a
point (35) intersecting at the southwest corner of 1 Marshall Street.
Turning east on Marshall street to a point (36) intersecting Balding
Avenue. Turning south on Balding Avenue to the starting point of Balding
Avenue and Mansion Street. These descriptions complete the inside
perimeters of the economic development zone.
(b)
Boundaries of economic development zone within the Town of Poughkeepsie:
|
Tax Map Parcels:
| |
|---|---|
|
14606002-818613
| |
|
14606002-800690
| |
|
14606002-746800
| |
|
14606002-823800
|
(c)
Boundaries of economic development zone within the town of East
Fishkill:
|
Tax Map Parcels:
| ||
|---|---|---|
|
0535604-980140
|
(part)
| |
|
056355-984892
|
(part)
| |
|
056455-260640
|
(part) (excluding the 100-year floodplain)
| |
|
056455-301596
|
(excluding the 100-year floodplain)
| |
|
056455-400593
|
(excluding the 100-year floodplain)
| |
|
056455-346956
|
(part)
| |
|
056455-525940
|
(part)
| |
|
056455-301562
| ||
|
056455-310530
| ||
|
056-455-330505
| ||
|
056455-330484
| ||
(d)
Parcels to be added to the Poughkeepsie/Dutchess EDZ:
(1)
City of Poughkeepsie grid numbers:
|
Tax Map Parcels:
|
Tax Map Parcels:
| |
|---|---|---|
|
3161612101798000
|
3161612105496400
| |
|
3161612102197900
|
3161612105896200
| |
|
3161612102897600
|
3161612106896100
| |
|
3161612103197500
|
3161612106296100
| |
|
3161612103397200
|
3161612107395900
| |
|
3161612103697100
|
3161626439928900
| |
|
3161612104097200
|
3161612335893600
| |
|
3161612104396800
|
3161612101896900
| |
|
3161612104796600
|
3161612336994800
| |
|
3161612105096600
|
3161612101896900
| |
|
3161612105296500
|
3161626902515600
|
(3)
The boundaries of the Economic Development Zone authorized by
the State of New York on the 27th day of July 1994, as described in
Schedule A of Section 4 of Local Law No. 6 of 1994, as amended, are
to be hereby amended by excluding certain unsuitable lands and adding
other lands located in the City of Poughkeepsie as set forth in Schedule
A attached hereto.
|
Schedule A
City of Poughkeepsie
| ||
|---|---|---|
|
Tax Map Parcel
|
Address
| |
|
6061-43-752749
|
Prospect Street (DeLAVAL)
| |
|
6061-27-862985
|
5 Laurel Street
| |
|
6061-28-879981
|
9 Laurel Street
| |
|
6061-52-977590
|
231 South Avenue
| |
|
6061-52-949561
|
248 South Avenue
| |
|
6061-52-951552
|
250 South Avenue
| |
|
6061-52-935565
|
South Avenue Rear
| |
|
6062-59-857380
|
50 Delafield Street
| |
|
6062-59-845376
|
51 Albany Street
| |
|
6062-67-844373
|
53 Albany Street
| |
|
6061-44-918706
|
70 Livingston Street
| |
|
6061-44-921705
|
72 Livingston Street
| |
|
6061-44-918676
|
7 Fox Street
| |
|
6061-44-915696
|
1-3 Fox Street
| |
|
6061-44-911708
|
66 Livingston Street
| |
|
6061-44-914707
|
68 Livingston Street
| |
|
6061-44-925705
|
74 Livingston Street
| |
|
6061-44-928704
|
76 Livingston Street
| |
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6061-44-932703
|
78 Livingston Street
| |
|
6061-44-936702
|
80 Livingston Street
| |
|
6061-44-944705
|
154 South Avenue
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6061-44-928722
|
77 Livingston Street
| |
|
6061-44-932721
|
79-79 1/2 Livingston Street
| |
|
6061-44-938720
|
81 Livingston Street
| |
|
6061-44-944719
|
83 Livingston Street
| |
|
6061-44-950716
|
152 South Avenue
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-07-671858
|
737 Main Street
| |
|
6161-07-676872
|
7 North Grand Avenue
| |
|
6161-07-690864
|
10 North Grand Avenue
| |
|
6161-07-689861
|
8 North Grand Avenue
| |
|
6161-07-687858
|
6 North Grand Avenue
| |
|
6161-07-682852
|
739 Main Street
| |
|
6161-07-688870
|
12 North Grand Avenue
| |
|
6161-07-689850
|
743 Main Street
| |
|
6161-07-694868
|
4 Springside Avenue
| |
|
6161-07-700865
|
6 Springside Avenue
| |
|
6161-07-697851
|
745 Main Street
| |
|
6161-07-728848
|
759 Main Street
| |
|
6161-07-731841
|
761 Main Street
| |
|
6161-07-734851
|
7 Jones Street
| |
|
6161-07-738842
|
763 Main Street
| |
|
6161-07-674831
|
740 Main Street
| |
|
6161-07-685833
|
742 Main Street
| |
|
6161-07-695831
|
744 Main Street
| |
|
6161-07-710830
|
748 Main Street
| |
|
6161-07-708823
|
6 Streit Avenue
| |
|
6161-07-717826
|
756 Main Street
| |
|
6161-07-721825
|
758 Main Street
| |
|
6161-07-724824
|
760 Main Street
| |
|
6161-07-729823
|
762 Main Street
| |
|
6161-07-732822
|
764 Main Street
| |
|
6161-07-742820
|
766 Main Street
| |
|
6161-07-746819
|
768 Main Street
| |
|
6161-07-749818
|
770 Main Street
| |
|
6161-08-755813
|
772 Main Street
| |
|
6161-08-763818
|
776 Main Street
| |
|
6161-08-770815
|
782 Main Street
| |
|
6161-08-772814
|
784 Main Street
| |
|
6161-08-779814
|
786 Main Street
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-08-778807
|
5 Raymond Avenue
| |
|
6161-08-793813
|
790 Main Street
| |
|
6161-08-792807
|
6 Raymond Avenue
| |
|
6161-08-798805
|
792 Main Street
| |
|
6161-08-801811
|
796A Main Street
| |
|
6161-08-806808
|
796 Main Street
| |
|
6161-08-821795
|
800-802 Main Street
| |
|
6161-08-837799
|
804-814 Main Street
| |
|
6161-08-820828
|
797 Main Street
| |
|
6161-08-831830
|
799-801 Main Street
| |
|
6161-08-838825
|
803 Main Street
| |
|
6161-08-841824
|
805 Main Street
| |
|
6161-08-844822
|
807-809 Main Street
| |
|
6161-08-768817
|
Main Street
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-08-847821
|
811 Main Street
| |
|
6161-08-847828
|
5 Van Wagner Road
| |
|
6161-08-843833
|
7 Van Wagner Road
| |
|
6161-08-843839
|
11 Van Wagner Road
| |
|
6161-08-861822
|
813 Main Street
| |
|
6161-08-871823
|
819 Main Street
| |
|
6161-08-877823
|
823 Main Street
| |
|
6161-08-885821
|
825 Main Street
| |
|
6161-08-900816
|
833 Main Street
| |
|
6161-08-908818
|
837 Main Street
| |
|
6161-08-861800
|
816 Main Street
| |
|
6161-08-870800
|
822 Main Street
| |
|
6161-08-876800
|
824-826 Main Street
| |
|
6161-08-888795
|
830 Main Street
| |
|
6161-08-905797
|
836-840 Main Street
| |
|
6161-08-927771
|
78 Haight Avenue
| |
|
6161-08-934770
|
Haight Avenue
| |
|
6161-08-938769
|
80 Haight Avenue
| |
|
6161-08-943769
|
82 Haight Avenue
| |
|
6161-08-948769
|
84 Haight Avenue
| |
|
6161-08-953768
|
86 Haight Avenue
| |
|
6161-08-958767
|
88 Haight Avenue
| |
|
6161-12-965745
|
20 Manchester Road
| |
|
6161-08-800795
|
10 Raymond Avenue
| |
|
6161-08-796786
|
12 Raymond Avenue
| |
|
6161-08-804782
|
27 Haight Avenue
| |
|
6161-08-814783
|
33-35 Haight Avenue
| |
|
6161-08-836784
|
41-A Haight Avenue
| |
|
6161-08-845787
|
43 Haight Avenue
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-08-857788
|
10 Fowler Avenue
| |
|
6161-08-857780
|
12 Fowler Avenue
| |
|
6161-08-862784
|
49 Haight Avenue
| |
|
6161-08-868785
|
51 Haight Avenue
| |
|
6161-08-872785
|
53 Haight Avenue
| |
|
6161-08-875785
|
55 Haight Avenue
| |
|
6161-08-880785
|
57 Haight Avenue
| |
|
6161-08-894787
|
61 Haight Avenue
| |
|
6161-08-904785
|
67 Haight Avenue
| |
|
6161-08-908785
|
69 Haight Avenue
| |
|
6161-08-796777
|
23-25 Haight Avenue
| |
|
6161-08-798761
|
24 Haight Avenue
| |
|
6161-08-799753
|
24 Raymond Avenue
| |
|
6161-08-812760
|
32 Haight Avenue
| |
|
6161-08-807760
|
30 Haight Avenue
| |
|
6161-08-817760
|
34 Haight Avenue
| |
|
6161-08-830755
|
38-42 Haight Avenue
| |
|
6161-08-842761
|
44 Haight Avenue
| |
|
6161-08-847760
|
46 Haight Avenue
| |
|
6161-08-857763
|
48 Haight Avenue
| |
|
6161-08-862764
|
50 Haight Avenue
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-08-913786
|
Haight Avenue
| |
|
6161-08-836778
|
Haight Avenue
| |
|
6161-08-822761
|
Haight Avenue
| |
|
6161-08-863753
|
Fowler Avenue
| |
|
6161-08-867765
|
52 Haight Avenue
| |
|
6161-08-873761
|
54 Haight Avenue
| |
|
6161-08-877760
|
56 Haight Avenue
| |
|
6161-08-881762
|
58 Haight Avenue
| |
|
6161-08-884763
|
60 Haight Avenue
| |
|
6161-08-893760
|
62 Haight Avenue
| |
|
6161-08-905758
|
72 Haight Avenue
| |
|
6161-08-917757
|
9 Fairmont Avenue
| |
|
6161-12-800749
|
26 Raymond Avenue
| |
|
6161-12-801745
|
28 Raymond Avenue
| |
|
6161-12-802742
|
30 Raymond Avenue
| |
|
6161-12-804737
|
1 Davis Avenue
| |
|
6161-12-813743
|
5 Davis Avenue
| |
|
6161-12-834742
|
13 Davis Avenue
| |
|
6161-12-844743
|
15-19 Davis Avenue
| |
|
6161-12-846741
|
25 Fowler Avenue
| |
|
6161-12-860748
|
24 Fowler Avenue
| |
|
6161-12-860739
|
21 Davis Avenue
|
|
Tax Map Parcel
|
Address
| |
|---|---|---|
|
6161-12-869739
|
23 Davis Avenue
| |
|
6161-12-803727
|
34 Raymond Avenue
| |
|
6161-12-804723
|
36 Raymond Avenue
| |
|
6161-12-810726
|
6 Davis Avenue
| |
|
6161-12-812719
|
1 LaGrange Avenue
| |
|
6161-12-828725
|
12 Davis Avenue
| |
|
6161-12-821717
|
3 LaGrange Avenue
| |
|
6161-12-827713
|
9 LaGrange Avenue
| |
|
6161-12-814699
|
2 LaGrange Avenue
| |
|
6161-12-817693
|
46 Raymond Avenue
| |
|
6161-12-817688
|
48 Raymond Avenue
| |
|
6161-12-818683
|
50 Raymond Avenue
| |
|
6161-12-823675
|
60 Raymond Avenue
| |
|
6161-12-834673
|
5 Collegeview Avenue
| |
|
6161-12-841671
|
9 Collegeview Avenue
| |
|
6161-12-846670
|
11 Collegeview Avenue
| |
|
6161-12-853668
|
13-15 Collegeview Avenue
| |
|
6161-12-861666
|
17 Collegeview Avenue
| |
|
6161-12-866665
|
19 Collegeview Avenue
| |
|
6161-12-873662
|
21 Collegeview Avenue
| |
|
6161-12-881659
|
25 Collegeview Avenue
| |
|
6161-12-888658
|
27 Collegeview Avenue
| |
|
6161-12-893655
|
29 Collegeview Avenue
| |
|
6161-12-895655
|
31 Collegeview Avenue
| |
|
6161-12-899653
|
33 Collegeview Avenue
| |
|
6161-12-898661
|
37 Fairmont Avenue
| |
|
6060-02-822510 (part)
|
Route 9
| |
|
6060-04-840280 (part)
|
Route 9
|
|
EDZ Boundary Amendments
| ||||
|---|---|---|---|---|
|
Address
|
Grid Number
|
Reference Map
|
Acres
| |
|
Additions
| ||||
|
163 South Avenue
|
6061-44-961686
|
1
|
1
| |
|
144 South Avenue
|
6061-44-949724
|
1
|
0.12
| |
|
140 — 142 South Avenue
|
6061-44-950728
|
1
|
0.16
| |
|
138 — 138A South Avenue
|
6061-44-954733
|
1
|
0.1
| |
|
136 South Avenue
|
6061-44-956742
|
1
|
0.1
| |
|
132 — 134 South Avenue
|
6061-44-958747
|
1
|
0.17
| |
|
130 South Avenue
|
6061-36-959752
|
1a
|
0.09
| |
|
201 South Avenue
|
6061-44-968645
|
1c
|
1.4
| |
|
205 South Avenue
|
6061-52-972609
|
1d
|
1.25
| |
|
83 North Clinton Street
|
6162-71-297218
|
2
|
0.1
| |
|
82 North Clinton Street
|
6162-71-280220
|
2
|
0.09
| |
|
138 Garden Street
|
6162-62-148328
|
3
|
0.08
| |
|
140 Garden Street
|
6162-62-150330
|
3
|
0.08
| |
|
138A Garden Street
|
6162-62-141336
|
3
|
0.26
| |
|
142 Garden Street
|
6162-62-153332
|
3
|
0.09
| |
|
144 — 148 Garden Street
|
6162-62-154341
|
3
|
0.38
| |
|
150 Garden Street
|
6162-62-161347
|
3
|
0.13
| |
|
Cottage Street
|
6162-72-452173
|
4
|
0.27
| |
|
218 Winnikee Avenue
|
6162-72-496154
|
4
|
0.09
| |
|
187 Cottage Street
|
6162-72-443177
|
4
|
0.27
| |
|
19 Morgan Avenue
|
6162-72-469169
|
4
|
0.09
| |
|
211 Winnikee Avenue
|
6162-72-479163
|
4
|
0.08
| |
|
198 Cottage Street
|
6162-72-500144
|
4
|
0.25
| |
|
18 Allen Place
|
6162-71-334212
|
4a
|
0.09
| |
|
15 Allen Place
|
6162-71-350206
|
4a
|
0.088
| |
|
17 Allen Place
|
6162-71-350210
|
4a
|
0.088
| |
|
11 Park Place
|
6162-71-324213
|
4a
|
0.088
| |
|
16 Park Place
|
6162-71-308216
|
4a
|
0.1
| |
|
45 Bement Avenue
|
6162-72-431184
|
4b
|
0.24
| |
|
82 Cottage Street
|
6162-72-426187
|
4b
|
0.08
| |
|
80 Cottage Street
|
6162-72-423188
|
4b
|
0.081
| |
|
78 Cottage Street
|
6162-72-420190
|
4b
|
0.081
| |
|
76 Cottage Street
|
6162-72-418191
|
4b
|
0.08
| |
|
74 Cottage Street
|
6162-72-415192
|
4b
|
0.08
| |
|
123 Smith Street
|
6162-72-411198
|
4b
|
0.09
| |
|
148 Cannon Street
|
6161-23-270945
|
5
|
0.41
| |
|
152 — 154 Cannon Street
|
6161-23-278945
|
5
|
0.18
| |
|
78 Academy Street
|
6161-21-068953
|
6
|
0.13
| |
|
80 Academy Street
|
6161-21-064950
|
6
|
0.11
| |
|
82 Academy Street
|
6161-21-063947
|
6
|
0.11
| |
|
84 Academy Street
|
6161-21-062943
|
6
|
0.05
| |
|
86 Academy Street
|
6161-21-062942
|
6
|
0.05
| |
|
88 Academy Street
|
6161-21-061940
|
6
|
0.14
| |
|
6 — 32 Winnikee Avenue
|
6162-79-295039
|
7
|
0.28
| |
|
34 — 36 Winnikee Avenue
|
6162-79-310038
|
7
|
0.12
| |
|
38 — 40 Winnikee Avenue
|
6162-79-317037
|
7
|
0.06
| |
|
42 — 44 Winnikee Avenue
|
6162-79-322037
|
7
|
0.06
| |
|
46 — 48 Winnikee Avenue
|
6162-79-327036
|
7
|
0.06
| |
|
50 — 52 Winnikee Avenue
|
6162-79-332036
|
7a
|
0.06
| |
|
54 — 56 Winnikee Avenue
|
6162-79-336035
|
7a
|
0.04
| |
|
58 Winnikee Avenue
|
6162-79-339035
|
7a
|
0.04
| |
|
64 — 66 Winnikee Avenue
|
6162-79-348034
|
7a
|
0.1
| |
|
68 Winnikee Avenue
|
6162-79-353034
|
7a
|
0.04
| |
|
38 — 40 North White Street
|
6162-80-427023
|
7b
|
0.48
| |
|
100 — 100A North Hamilton
|
6162-62-241276
|
8
|
0.12
| |
|
43 High Street
|
6162-62-231278
|
8
|
0.11
| |
|
98 1/2 North Hamilton
|
6162-62-238266
|
8
|
0.17
| |
|
1 Rose Street
|
6161-23-356990
|
9
|
0.04
| |
|
3 Rose Street
|
6161-23-353995
|
9
|
0.12
| |
|
5 Rose Street
|
6161-23-354999
|
9
|
0.22
| |
|
2 Rose Street
|
6161-23-364986
|
9
|
0.04
| |
|
2 Jefferson Street
|
6062-83-855034
|
9x
|
1.65
| |
|
4 Jefferson Street
|
6062-84-881030
|
9y
|
1.33
| |
|
Vassar Bros. Hospital
|
6061-43-843721*
|
19
|
1.9
| |
|
*partial
| ||||
|
TOTAL
|
16.06
| |||
|
EDZ Boundary Amendments
| ||||
|---|---|---|---|---|
|
Address
|
Grid Number
|
Reference Map
|
Acres
| |
|
Deletions
| ||||
|
150 North Hamilton Street
|
6162-62-238330
|
10
|
7.84
| |
|
55 Pershing Avenue
|
6162-80-471034
|
11
|
0.67
| |
|
18 — 24 North Clover Street
|
6062-75-851200
|
12
|
0.38
| |
|
48 North Clover Street
|
6062-67-842251
|
13
|
1.10
| |
|
20 North Perry Street
|
6062-76-888192
|
14
|
1.49
| |
|
67 Market Street
|
6162-77-025030
|
15
|
0.55
| |
|
27 High Street
|
6162-62-192294
|
16
|
1.10
| |
|
15 High Street
|
6162-62-180291
|
16
|
0.11
| |
|
Washington — 230 North Road
|
6162-45-003541
|
18
|
0.34
| |
|
15 Civic Center Plaza (Parking Deck)
|
6162-69-070126
|
20
|
1.95
| |
|
86 Cannon Street
|
6162-78-128009
|
20a
|
1.08
| |
|
TOTAL
|
16.61
| |||
|
NET CHANGE (Reduction)
|
-0.55
| |||
There shall be a local economic development zone certification
officer who shall be the county commissioner of finance. The economic
development zone certification officer shall certify jointly with
the commissioner of economic development and the commissioner of labor
those business enterprises eligible to receive benefits under the
act. The local economic development zone certification officer shall
not be eligible to serve as a member of the local economic development
zone administrative board.
(a)
A local economic development zone administrative board is hereby
established to consist of eleven (11) members. The local economic
development zone administrative board shall perform the functions
outlined in the General Municipal Law enabling legislation establishing
the economic development zones.
(b)
Membership on the local economic development zone administrative
board shall consist of:
1.
president, Dutchess Community College.
2.
chair, Dutchess County economic development corporation.
3.
commissioner, Dutchess County planning and development.
4.
mayor or appointee of the city to serve at the pleasure of the
mayor.
5.
chair, City of Poughkeepsie partnership.
6.
development director, City of Poughkeepsie.
7.
Town of East Fishkill supervisor or appointee to serve at the
pleasure of the supervisor.
8.
Town of Poughkeepsie supervisor or appointee to serve at the
pleasure of the supervisor.
9.
One (1) representative from business, labor organization or
a community based organization from the Town of East Fishkill to be
appointed by the Town of East Fishkill for an initial one-year term
and a subsequent three-year term.
10.
One (1) representative from business, labor organization or
a community based organization from the Town of Poughkeepsie to be
appointed by the Town of Poughkeepsie for a two-year term with a subsequent
three-year term.
11.
One (1) representative from the city economic development zone
area appointed by the mayor with concurrence by the common council
for a three-year term.
(c)
The chairman of the economic development zone administrative
board shall be the president of Dutchess Community College.
Subject to application for exemption and approval of application
for exemption, real property constructed, altered, installed or improved
in an area within the city designated an economic development zone
pursuant to article 18-B of the General Municipal Law shall be exempt
from taxation and special ad valorem levies by the city for the period
and to the extent hereafter provided.
The exemption provided for herein shall be for a term of ten
(10) years.
The amount of exemption shall be in the percentages as set forth
in Real Property Tax Law § 485-e, as applied to the base
amount as set forth in Real Property Tax Law, § 485-e.
[L.L. No. 6-1995, § 2]
An exemption authorized herein is subject to and limited by
the provisions of § 485-e of the Real Property Tax Law.
(a)
The boundaries of the Economic Development Zone authorized by
the State of New York on the 27th day of July, 1994, as described
in Schedule A of Section 4 of Local Law No. 6 of 1994[1] are to be hereby amended by the addition of those properties
located in the City of Poughkeepsie and the Town of Poughkeepsie as
set forth on Schedule B attached hereto.[2]
Pursuant to the authority granted by § 20-b of the
General City Law, a tax equal to one percentum of its gross income
is hereby imposed upon every utility doing business in the city, which
is subject to the supervision of the state department of public service,
which has a gross income for the twelve months ending May thirty-first
in excess of five hundred dollars, except omnibus corporations subject
to the supervision of the state department of public service under
article 3-a of the Public Service Law and except motor carriers or
brokers subject to such supervision under article three-b of the Public
Service Law, and a tax equal to one percentum of its gross operating
income is hereby imposed for the same period upon every other utility
doing business in the city which has a gross operating income for
twelve months ending May thirty-first in excess of five hundred dollars,
which taxes shall have application only within the territorial limits
of the city and shall be in addition to any and all other taxes and
fees imposed by any other provisions of law for the same period. Such
taxes shall not be imposed on any transaction originating or consummated
outside of the territorial limits of the city notwithstanding that
some act be necessarily performed with respect to such transaction
within such limits.
As used herein:
(a)
The word "utility" includes every person subject to the supervision
of either division of the state department of public service, except
persons engaged in the business of operating or leasing sleeping and
parlor railroad cars or of operating railroads other than street surface,
rapid transit, subway and elevated railroads, and also includes every
person who shall engage in the business of selling gas, electricity,
steam, water, refrigeration, telephone or telegraphy, delivered through
mains, pipes or wires, or of furnishing gas, electric, steam, water,
refrigerator, telephone or telegraph service, by means of mains, pipes
or wires;
(b)
The word "person" means persons, corporations, companies, associations,
joint-stock associations, co-partnerships, estates, assignee of rents,
any person acting in a fiduciary capacity, or any other entity, and
persons, their assignees, lessees, trustees or receivers, appointed
by any court whatsoever, or by any other means, except the state,
municipalities, political and civil subdivisions of the state or municipality,
and public districts;
(c)
The words "gross income" mean and include receipts received
in or by reason of any sale, conditional or otherwise, made or service
rendered for ultimate consumption or use by the purchaser in the city,
including cash, credits and property of any kind or nature without
any deduction therefrom on account of the cost of the property solid,
the cost of the materials used, labor or services or other costs,
interest or discount paid, or any other expense whatsoever, also profits
from the sale of securities; also profits from the sale of real property
growing out of the ownership or use of or interest in such property;
also profit from the sale of personal property; also receipts from
interest, dividends and royalties, derived from sources within the
city other than such as are received from a corporation a majority
of whose voting stock is owned by the taxpaying utility, without any
deduction therefrom for any expenses whatsoever incurred in connection
with the receipt thereof, and also profits from any transaction with
the city whatsoever; and
(d)
The words "gross operating income" mean and include receipts
received in or by reason of any sale, conditional or otherwise, made
for ultimate consumption or use by the purchaser of gas, electricity,
steam, water, refrigeration, telephony or telegraphy, or in or by
reason of the furnishing for such consumption or use of gas, electric,
steam, eater, refrigerator, telephone or telegraph service in the
city, including cash, credits and property of any kind or nature,
without any deduction therefrom on account of the cost of the property
sold, the cost of materials used, labor or services or other costs,
interest or discount paid, or any other expenses whatsoever.
Every utility subject to tax under this section shall keep such
records of its business and in such form as the commissioner of finance
may require, and such records shall be preserved for a period of three
years, except that the commissioner may consent to their destruction
within that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file, on or before
September twenty-fifth, December twenty-fifth, March twenty-fifth
and June twenty-fifth, a return for the three calendar months preceding
each such return date including any period for which the tax imposed
hereby or by any amendment hereof is effective, each of which returns
shall state the gross income or gross operating income for the period
covered by each such return. Returns shall be filed with the commissioner
of finance on a form to be furnished by him for such purpose and shall
contain such other data, information or matter as the commissioner
of finance may require to be included therein. If, however, the average
gross income or average gross operating income for said three months'
period is less than fifteen hundred dollars, the return may be filed
annually on June 25th for the twelve preceding calendar months. The
commissioner of finance, in order to insure payment of the tax imposed,
may require at any time a further or supplemental return, which shall
contain any data that may be specified by the commissioner of finance.
Every return shall have annexed thereto an affidavit of the head of
the utility making the same, or of the owner or of the copartner thereof,
or of a principal officer of the corporation if such business be conducted
by a corporation, to the effect that the statements contained therein
are true.
At the time of filing a return as required by this section,
each utility shall pay to the commissioner of finance the tax imposed
by this section for the period covered by such return. Such tax shall
be due and payable at the time of filing the return or, if a return
is not filed when due, on the last day on which the return is required
to be filed.
In case any return filed pursuant to this section shall be insufficient
or unsatisfactory to the commissioner of finance, and if a corrected
or sufficient return is not filed within twenty days after the same
is required by notice from the commissioner of finance, or if no return
is made for any period, the commissioner of finance shall determine
the amount of tax due from such information as he is able to obtain,
and if necessary, may estimate the tax on the basis of external indices
or otherwise. The commissioner of finance shall give notice of such
determination to the person liable for such tax. Such determination
shall finally and irrevocably fix such tax, unless the person against
whom it is assessed shall, within thirty days after the giving of
notice of such determination, apply to the commissioner of finance
for a hearing, or unless the commissioner of finance, of his own motion
shall reduce the same. After such hearing, the commissioner of finance
shall give notice of his decision to the person liable for the tax.
The decision of the commissioner of finance may be reviewed by a proceeding
under article 78 of the Civil Practice Law and Rules, if application
therefor is made within thirty days after the giving of notice of
such decision. An order to review such decision shall not be granted
unless the amount of any tax sought to be reviewed, with interest
and penalties thereon, if any, shall be first deposited with the commission
of finance and an undertaking filed with him, in such amount and with
such sureties as a justice of the supreme court shall approve, to
the effect that, if such proceeding be dismissed of the tax confirmed,
the applicant will pay all costs and charges which may accrue in the
prosecution of such proceeding, or at the option of the applicant,
such undertaking may be in a sum sufficient to cover the tax, interest,
penalties, costs and charges aforesaid, in which event the applicant
shall not be required to pay such tax, interest and penalties ad a
condition precedent to the granting of such order.
Any notice authorized or required under the provisions of this
section may be given by mailing the same to the person for whom it
is intended, in a postpaid envelope, addressed to such person at the
address given by him in the last return filed by him under this section,
or, if no return has been filed, then to such address as may be obtainable.
The mailing of such notice shall be presumptive evidence of the receipt
of the same by the person to whom addressed. Any period of time which
is determined according to the provisions of this section by the giving
of notice, shall commence to run from the date of mailing of such
notice.
Any person failing to file a return or corrected return, or
to pay any tax or any portion thereof, within the time required by
this section shall be subject to a penalty of five percentum of the
amount of tax due, plus one percentum of such tax for each month of
delay or fraction thereof, excepting the first month, after such return
was required to be filed or such tax became due; but the common council,
if satisfied that the delay was excusable, may remit all or any portion
of such penalty.
If, within one year from the payment of any tax or penalty,
the payer thereof shall make application for a refund thereof and
the commissioner of finance or the court shall determine that such
tax or penalty or any portion thereof was erroneously or illegally
collected, the commissioner of finance shall refund the amount so
determined. For like cause and within the same period, a refund may
be so made on the initiative of the commissioner of finance. However,
no refund shall be made of a tax or penalty paid pursuant to a determination
of the commissioner of finance as hereinbefore provided unless the
commissioner of finance, after a hearing as hereinbefore provided,
or of his own motion, shall have reduced the tax or penalty or it
shall have been established in a proceeding under article 78 of the
Civil Practice Law and Rules that such determination was erroneous
or illegal. All refunds shall be made out of moneys collected under
this section. An application for a refund, made as hereinbefore provided,
shall be deemed an application for the revision of any tax or penalty
complained of and the commissioner of finance may receive additional
evidence with respect thereto. After making this determination, the
commissioner of finance shall give notice thereof to the person interested,
and he shall be entitled to an order to review such determination
under said article 78, subject to the provisions hereinbefore contained
relating to the granting of such an order.
The tax imposed by this section shall be charged against and
be paid by the utility and shall not be added as a separate item to
bills rendered by the utility to customers or others but shall constitute
a part of the operating costs of such utility.
Whenever any person shall fail to pay any tax or penalty imposed
by this section the corporation counsel shall, upon the request of
the commissioner of finance, bring an action to enforce payment of
the same. The proceeds of any judgment obtained in any such action
shall be paid to the commissioner of finance. Each such tax and penalty
shall be a lien upon the property of the person liable to pay the
same, in the same manner and to the same extent that the tax and penalty
imposed by § 186-b of the Tax Law is made a lien.
In the administration of this section the commissioner of finance
shall have power to make such reasonable rules and regulations, not
inconsistent with law, as may be necessary for the exercise of his
powers and the performance of his duties, and to prescribe the form
of blanks, reports and other records relating to the administration
and enforcement of the tax, to take testimony and proofs, under oath,
with reference to any matter within the line of his official duty
under this section, and to subpoena and require the attendance of
witnesses and the production of books, papers and documents.
All taxes and penalties received by the commissioner of finance
for taxes heretofore or hereafter imposed under this section shall
be credited and deposited by him in the general fund of the city.
Except in accordance with proper judicial order or as otherwise
provided by law, it shall be unlawful for the commissioner of finance,
or any agent, clerk or employee of the city to divulge or make known
in any manner the amount of gross income or gross operating income,
or any particulars set forth or disclosed in any return under this
section. The officer charged with the custody of such returns shall
not be required to produce any of them or evidence of anything contained
in them in action or proceeding in any court, except on behalf of
the city in an action or proceeding under the provisions of this section,
or on behalf of the state tax commission in an action or proceeding
under the provisions of the Tax Law, or on behalf of any party to
any action or proceeding under the provisions of this section when
the returns or facts shown thereby are directly involved in such action
or proceeding, neither of which events the court may require the production
of, and may admit in evidence, so much of said returns or of the facts
shown thereby, as are pertinent to the action or proceeding, and no
more, Nothing herein shall be construed to prohibit the delivery to
a person, or his duly authorized representative, of a copy of any
return filed by him nor to prohibit the publication of statistics
so classified as to prevent the identification of particular returns
and the items thereof, or the publication of delinquent lists showing
the names of persons who have failed to pay their taxes at the time
and in the manner provided for by this section, together with any
relevant information which in the opinion of the commissioner of finance
may assist in the collection of such delinquent taxes; or the inspection
by the corporation counsel or other legal representatives of the city
of the return of any person who shall bring action to set aside or
review the tax based thereon, or against whom an action has been instituted
in accordance with the provisions of this section. Any offense against
the foregoing secrecy provisions shall be punishable by a fine not
exceeding one thousand dollars ($1,000.00) or by imprisonment not
exceeding six (6) months, or both, and if the offender be an officer,
agent, clerk or employee of the city he shall be dismissed from office,
and shall be incapable of holding any office or employment in the
city for a period of five years thereafter. Notwithstanding any provisions
of this section the commissioner of finance may exchange with the
chief fiscal officer of any other city in the state information contained
in returns filed under this section, provided such other city grants
similar privileges to the city, and provided such information is to
be used for tax purposes only, and the commissioner of finance shall,
upon request, furnish the state tax commission with any information
contained in such returns.
Pursuant to § 22(4) of the General Municipal Law of
the state, in cases where the city has claimed against the proceeds
of a policy of fire insurance insuring the interests of an owner and
issued on real property located therein pursuant to said provision
of law, there shall be released or returned to the insured any amount
to which the city would otherwise be entitled to claim; provided,
that the insured agrees with the city in writing to restore the affected
premises to the same or improved condition that it was in prior to
the time that the lien of the city against such proceeds as provided
by law arose, subject to such conditions as shall be provided by resolution
of the common council to guarantee performance of such obligation.
Notwithstanding the provisions of the State Constitution, article VIII, § 10, the amount to be raised by tax on real estate in any fiscal year, in addition to providing for the interest on and the principal of all indebtedness, shall not exceed an amount equal to one and five-tenths percent (1.5%) of average full valuation of taxable real estate in such year for the payment of the interest on and redemption of certificates or other evidence of indebtedness described in paragraphs A and D of § 5 of article VIII of the State Constitution, or renewals thereof.
In all other respects, the provisions of the Constitution, article VIII, § 10, including the definition of "average full valuation" shall remain in full force and effect.
(1)
The common council shall establish a scale of uniform rates
for water furnished to any person, firm or corporation and may adjust
the same to the amount of water used, but not less than the cost thereof.
The quantity furnished shall be determined by such meters as the city
may furnish, and it shall determine the rental for meters and add
the same to the water bill. Extra rates may be charged for all water
furnished outside of the city.
(2)
Upon service of notice, either personally, by certified mail
return receipt requested, or as otherwise provided for the service
of a summons in the civil practice law and rules, any employee or
agency of the department of public works, duly appointed or authorized
by the commissioner of public works, to inspect and read water meters,
or the plumbing inspector, may enter any dwelling, store, building
or structure supplied with water by the city, for the purpose of installing,
inspecting and examining water meters, pipes, fittings and works for
the supplying or regulating of water. Any person who shall directly
or indirectly prevent or hinder any such employee from so entering
upon such premises, or from making such installation, inspection or
examination, shall be subject to a civil penalty in the amount of
one hundred dollars ($100.) for every such offense. In addition, upon
denial of access or entry, the city shall have the right to obtain
from a court of competent jurisdiction an order authorizing such entry
or access as may be necessary for installation, inspection or examination
of said meters.
The commissioner of finance shall cause the bills for water
used and sewer rents to be made out and delivered quarterly to the
persons owing the same, or left at the place where the water is used,
with a notice that the amount of such bill is payable to the commissioner
of finance on or before the time set forth on said bills. The commissioner
of public works shall make and deliver to the commissioner of finance
a list of names of persons owing water bills and sewer rents, a description
of the property served by the sewer and on which the water was used,
and a statement of the amount due, with the warrant, issued by the
mayor and the commissioner of public works, directing the commissioner
of finance to collect the several sums in said list, owing by the
persons therein mentioned. The commissioner of finance shall credit
all collections for water to the water fund and all collections for
sewer rents to the sewer rent fund.
(a)
As used in this section, the term "sewer system" shall mean
and include all sewer pipes and other appurtenances which are used
or useful in whole or in part in connection with the collection, treatment
or disposal of sewage, industrial waste and other wastes and which
are owned by the city, including sewage pumping stations and sewage
treatment and disposal works.
(b)
In addition to any other fees or charges provided by law the
owner of any parcel of real property served by the sewer system, including
but not limited to real property connected with sewer system by means
of a private sewer or drain emptying into the sewer system, shall
pay a sewer rent. Such rent to be charged hereafter shall be a unit
cost per one hundred (100) cubic feet of water supplied to each parcel
of real property as determined by metered flow of water, except as
provided below. The unit cost shall be established in the annual budget
of the city and shall be calculated according to the following formula:
Estimated annual cost of the sewer system divided by estimated use
of the sewer system.
Estimated annual cost shall be defined as all costs and expenses
projected to be incurred in the operation and maintenance of the city
system, except such estimated annual cost shall not include costs
and expenses incurred in connection with waste water contribution
permits for industrial users and the pretreatment program, and further
may include all or a portion of debt service payments. Estimated use
shall be defined as projected use of the system, as established by
projected water consumption.
(c)
Notwithstanding the sewer rent fixed by other provisions of
the code and not in addition thereto but in place thereof, the owner
of any industrial or commercial parcel of real property served by
the sewerage system, including but not limited to such real property
connected with the sewer system by means of a private sewer or drain
emptying into the sewer system, shall pay a sewer rent. Such rent
shall be as established in subsection (6) of this section. However,
if any such owner whose property is connected to the sewer system
shall make written application to the city engineer and claim that
same or all of the water as measured by the water meter on his premises
doe not and cannot enter the sewer system, he may, at his own cost
and expense, purchase and install such meters, gaugers or measuring
devices as shall be approved by the city engineer and in the manner
provided by said engineer, so as to determine the quantity of waste
or sewage actually entering the sewer system, in which case the quantity
of water used to determine the sewer rent shall be the quantity of
water entering the sewage system and so determined.
(d)
Notwithstanding the sewer rent fixed by other provisions of
the charter, the owner of any parcel of real property within the city
served by the sewer system, which said property obtains water from
a source other than the city and the water so obtained is not measured
by a water meter shall purchase such measuring devices as shall be
approved by the city engineer and shall at his own cost and expense
install same in the manner provided by said engineer, and shall pay
a sewer rent. Such rent shall be as established in subsection (6)
hereof with the usage of water being established by the said measuring
device.
(e)
Notwithstanding the sewer rental fixed by other provisions of
the code the owners of any parcel of real property using the city
sewer, which property is located outside the city limits of the city,
shall pay a sewer rental. Such rent shall be established in subsection
(6) hereof. If such property obtains water from a source other than
the city and the water so obtained is not metered, the owner shall
purchase such measuring devices as shall be approved by the city engineer,
and shall install same in the manner provided by said engineer for
the purpose of ascertaining the quantity of water used. In the event
said rental is not paid as provided by the code the city engineer
shall forthwith cut off and discontinue sewer services thereto.
(f)
If any sewerage or industrial waste containing any substance
which may clog the sewer system, or add to the operating cost of the
sewage disposal plant, shall be discharged into the sewer system from
any real property served by the sewer system, then the owner of said
real property shall pay for the actual cost of repairing same, or
the additional operating cost of the sewage disposal plant, as the
case may be, and if same is not paid within thirty days after completion
of repairs or notice that the extra cost of operating the sewage disposal
plant has been mailed to said owner, as determined by the city engineer,
same shall be added to the next sewer rental bill and shall be collected
as provided herein. The commissioner of public works, in consultation
with the city engineer shall prescribe such rules and regulations
as may be necessary to control the concentration of sewage or industrial
waste which may be discharged into or excluded from the sewer system.
(g)
Such sewer rents shall be payable on the 15th day of January,
April, July and October in each year and for non-payment shall be
subject to the same penalties as charges for water.
(h)
Said sewer rents shall be payable, collectible and enforceable
in the manner provided by law, for the payment, collection and enforcement
of water charges, and shall constitute a lien upon the real property
served by the sewer system of the city, and such lien of an existing
tax, assessment, water rates or other lawful charges imposed by the
city.
(i)
Revenues derived from sewer rents, including penalties and interest,
shall be credited to a special fund, to be known as the "sewer rent
fund." Moneys in such fund shall be used in the following order:
(1)
From the payment of the cost of operation, maintenance and repairs
of the sewer system.
(2)
For the payment of the interest on and amortization of, or payment
of indebtedness which has been or shall be incurred for the construction
of the sewer system, other than indebtedness and the interest thereon,
which is to be paid in the first instance from assessments upon benefitted
real property.
(3)
For the construction of sewage treatment and disposal works
with necessary appurtenances including pumping stations, or for the
extension, enlargement or replacement of, or additions to, such sewer
system.
(j)
Such revenue from sewer rents shall not be used to finance the
cost of any extension of any part of the sewer system (other than
any sewage treatment and disposal works with necessary appurtenances
including pumping stations) to serve unsewered areas if such part
of the sewer system has been constructed wholly or partly at the expense
of real property especially benefitted, or for the payment of the
interest on, and the amortization of, or payment of, indebtedness
which is to be paid in the first instance from assessments upon benefitted
real property.
(k)
There is hereby established a fee in the amount of two hundred dollars ($200.00) as an application fee for a waste water contribution permit pursuant to Chapter 14 1/2 of the Code of Ordinances.
(l)
Industrial users, as defined in Chapter 14 1/2 of the Code of Ordinances, shall pay an additional sewer rent, in addition to the sewer rent otherwise provided for in this section. Such additional sewer rent shall be a unity cost per one hundred (100) cubic feet of water supplied to each parcel of real property as determined by metered flow of water, except as otherwise provided in this section. The unit cost shall be established in the annual budget of the city and shall be calculated according to the following formula: Estimated annual cost of the sewer system on account of costs and expenses incurred in connection with waste water contribution permits for industrial users and the pretreatment program divided by estimated use of the sewer system by industrial users. Estimated annual cost as set forth in this subdivision shall include projected costs and expenses including operation and maintenance and further may include all or a portion of debt service payments. Estimated use shall be defined as projected use as established by projected water consumption.
(a)
The common council may, by majority vote, and subject to the
applicable provisions of state law, authorize the issuance of obligations
of the city to pay for special improvements on public thoroughfares
and other public properties. Such special improvements shall include
but are not limited to the creation, reconstruction, modification
and beautification of public walkways, and public streets and sidewalks,
together with ancillary supporting facilities, lighting, planting,
landscaping, drainage, painting, striping, paving, fencing, signage,
grading and curbing, as may be deemed beneficial for the general welfare.
(b)
Whenever such special improvements may be deemed desirable or
necessary, the common council shall, with the assistance of the commissioner
of public works, obtain detailed estimates of the cost of such special
improvements and detailed plans and specifications for the construction
thereof.
(c)
If the common council shall, by majority vote, after review
of the plans and specifications and cost estimates, approve such construction,
the common council shall thereupon determine what, if any, portion
of the cost of the said special improvements shall be a city charge
and what portion, if any, shall be a charge upon property to be benefitted
by such improvements. The common council shall apportion the charge
upon benefitted property, including an identification of the benefitted
property and the contribution which each lot or parcel of real property
subject to such charge shall be required to make. Such apportionment
method shall be made in proportion to the benefit received as determined
by the value of such benefitted property or such other benefit assessment
formula as may be selected by the common council.
(d)
The determination of the portion of the cost to be a city charge
and the portion of the cost, if any, to be a charge upon property
benefitted by the improvements, as well as the determinations of the
method of apportioning the charge upon the benefitted property, shall
be made subject to the following requirements. Public notice of not
less than fourteen (14) days shall be given setting forth the content
of the proposed determinations and also establishing a public hearing
to allow all persons and parties to be heard and, if desired, to protest
all or any portion of the proposed determinations. In addition, proof
shall be provided to the city chamberlain, to be included in the record
of the proceedings, showing that notice of the content of the proposed
determinations and notice of the public hearing were given by mail,
first class, to those persons and parties identified as owners, assessed
persons and parties on the city assessment roll and on the public
records recorded in the county clerk's office. Public notice shall
be published in the official newspaper once a week for two (2) consecutive
weeks. Notice by mail shall be posted not less than ten (10) days
prior the adoption of the proposed determinations.
(e)
The common council, upon making and adopting the determinations
set forth above, may provide that the assessments imposed may be paid
in not more than twenty-one (21) substantially equal annual installments,
to be levied and collected in the manner provided for general ad valorem
city real property taxation, except as otherwise specified.
(f)
The term "cost of the said improvements" includes all costs
and expenditures reasonably incurred or to be incurred for the planning,
approval and implementation of the special improvements. Without limiting
the generality of the preceding sentence, the term includes preliminary
and incidental expenses, survey fees, architectural fees, engineering
fees, planning and study fees, attorney fees, interest costs and related
financing expenses, and costs of work, labor and materials for the
construction of the improvements.
(g)
There is hereby established for the city a special fund which
shall be operated under the supervision of the commissioner of finance
into which the proceeds of the sale of bonds and the assessments collected
shall be paid for any physical public betterments or improvements
financed through such fund as hereinafter provided. The common council
may determine and require, by resolution, that the financing of the
construction of any physical public betterments or improvements, heretofore
or hereafter authorized, whether or not including the acquisition
of land or rights in land therefor, the cost of which is required
by ordinance, resolution or local law to be paid completely by assessments
upon the property benefitted or partially be assessments upon the
property benefitted and the balance as a city charge, shall be through
the aforesaid special fund, into which the proceeds of the sale of
bonds and the assessments collected are paid and out of which the
cost of any such betterments or improvements is paid and such bonds
are redeemed, whether or not interest thereon is paid from such fund.
Notwithstanding any other provisions of this administrative code,
the common council, upon recommendation of the mayor and upon the
completion of any such physical public betterments or improvements
or at any time prior thereto, may determine to issue, pursuant to
the Local Finance Law, the obligations of said city in such an amount
as said council may estimate to be sufficient to pay the entire cost
of any such physical public betterments or improvements.
(h)
The provision set forth in this section are set forth as an
alternative procedure in addition to and not in place of any other
legally available procedure for the assessment of the cost of assessable
improvements. In the discretion of the common council, assessment
of assessable improvements may be carried out pursuant to the provisions
of this section, notwithstanding any other inconsistent provision
of law.
(i)
Any person or persons, jointly or severally, aggrieved by any
determination pursuant to this section concerning assessment of the
cost of assessable improvements may have the decision reviewed by
the supreme court of the state in the manner provided by article 78
of the Civil Practice Law and rules, provided that any such proceeding
is commenced within thirty (30) days after the determination which
is the subject of any such proceeding.
(j)
The common council may modify and correct the assessments provided
for in this section and may add or exclude land to or from the area
of assessments, but no assessment shall be increased, and no lands
added thereto, without notice to the owner and an opportunity to be
heard.
When the aggregate assessments for any local improvement shall
amount to over one thousand dollars ($1,000), to be assessed upon
the real estate benefitted thereby, the several assessments contained
in any assessment roll therefor may be paid in not to exceed twenty-one
(21) equal installments; provided, however, that the period in which
said payments may be made in equal installments shall not exceed the
probable life of the improvement, as determined by the commissioner
of public works after consulting with the city engineer. The first
of said installments shall be billed with the tax bill issued by the
city for real property taxes for the period commencing on the first
day of January of the next year following the year during which the
improvement is completed, and annually thereafter until all installments
have been billed. The first of said installments and the succeeding
annual installments shall be paid within the time and in the manner
set forth on the billing as may be authorized by law. All installments
shall be subject to interest and penalties in the same manner as is
provided in this administrative code for late payment of real property
taxes. All installments shall be subject to the provisions in this
administrative code for unpaid real property taxes. All annual installments
may be prepaid together with a sum sufficient to meet all future pro
rata shares of the annual interest payable on obligations, if any,
that are being repaid, in whole or in part, by the annual installments.
The pro rata shares of annual interest are computed on the basis of
the annual interest which would have been added to such future installments
had same not been prepaid. All sums received from such prepayments
shall be deposited and retained in a separate account to be applied
only to the payment of the obligations that are being repaid by the
annual installments.
The terms "paving," "repaving" or "macadamizing" when used in
the proceedings for such improvements, shall be deemed to include
curbstone and gutters, sewer and water connections from the main or
mains to the curbline. In case sewer or water connections are a part
of such improvement ten (10) days' written notice shall be given to
the owners of the property fronting on said improvement that such
connections are required. If an owner or the owners of said property
shall not make said connections within twenty (20) days from the date
of mailing such notice, then the city shall make such connections
and assess the costs upon said property, Mailing of such notice to
the last known place of residence or business of said owner shall
constitute due and proper service of such notice. The number and location
of such connections shall be fixed by the commissioner of public works.
The common council acting through the commissioner of public
works is hereby authorized to enter in and upon any lands or waters
in the county for the purpose of making surveys and to acquire for
said city, by agreement or appraisal as hereinafter provided, any
lands or waters, easements, privileges, rights and estates necessary
for supplying said city with pure and wholesome water, and all such
also as may be necessary for the construction or maintenance of sewers
within the limits of said city. In case it cannot agree with the owner
or owners thereof, the common council, in behalf of said city, may
proceed to acquire or perfect title thereto in the manner provided
by the eminent domain procedure law.
The common council and all persons acting under its authority
shall have the right to use any highway, within any town in the county,
or within the city, for the purpose of introducing water into and
through any portion of the city or an adjoining town, on condition
that it shall cause the surface of said highway to be restored to
its former state.
The common council shall have power to extend the distribution
water pipes and sewers through any of the public streets or highways
in the city and the adjoining town until said water pipes and sewers
are introduced in such parts of the city and the adjoining town as
the public interests may require, as follows:
(a)
Whenever a petition or the consent in writing of the owners
of a majority of the number of feet frontage upon a street or section
of a street, shall have been obtained and filed with said board, for
the laying of a water pipe or the construction of a sewer in such
street or section of a street; and in ascertaining such majority of
feet frontage upon such street or section of a street, all consents
which have been heretofore or may hereafter be given in consideration
of permission to lay a private sewer or water pipe in such street
or section of a street and connecting the same with a public sewer
or water pipe, shall be considered and counted as a portion of such
majority of feet frontage required.
(b)
Whenever the laying of a water pipe or the construction of a
sewer in any part of the city shall be determined by the common council
to be necessary to the proper use or full enjoyment of the water pipes
and sewers laid or constructed at the time such determination is made.
(c)
Whenever, upon application, the common council shall grant permission
by resolution, to supply water or extend sewers beyond the city limits,
and shall serve upon the commissioner of public works a copy of such
application and resolution, the said commissioner may, upon such conditions
as he may impose, extend water or sewer pipes along the highway beyond
the city for the purpose of supplying such applicant and others with
water and sewer services, and he shall cause the surface of such highway
to be restored to its former condition.
As a condition precedent to the supplying of water to an owner
or occupant of any real property situate outside the corporate limits
of the city, or permitting him to connect or to remain connected with
the city sewer system, the commissioner of public works may require
such owner to enter into a contract with the city containing a provision
that in the event that any sewer rents or charges for water supplied
to such real property are not paid when due, the commissioner of public
works may direct the commissioner of finance to file in the office
of the clerk of the county in which said real estate is situated,
a verified statement of the amounts of said unpaid sewer rents or
water rates or charges with penalties thereon, together with a description
of the real property sufficient for identification, and which contract
shall contain a further provision that the owner agrees and consents
that upon the filing of such statement, the said water rates and charges
and sewer rents shall be and become a lien upon said real estate.
Upon the filing of such statement the county clerk shall cause a record
thereof to be made in the same books in which the records of tax sales
are kept, and the same shall constitute a lien in favor of the city
against said real property. Such contract may also contain a provision
authorizing the commissioner of public works to cut off and discontinue
sewer service and the use and supply of water at any time after rates,
rents or charges therefor shall have been due and unpaid for sixty
days. All such contracts shall be binding upon the heirs, representatives,
successors and assigns of both parties thereto. All the provisions
hereof shall apply to all rates, rents or charges which shall have
become due and payable before this act shall take effect or which
shall thereafter become due and payable. In the event that any owner
of such real property shall refuse to enter into a contract in accordance
herewith, the Commissioner of Public Works may forthwith cut off and
discontinue sewer service and the use and supply of water to said
real property. Nothing herein shall apply to the Arlington Water District.
(d)
Whenever the common council shall deem it advisable, after consultation
with the mayor, city administrator and the commissioner of public
works, to extend the sewer pipes, for the purpose of disposing of
sewage beyond the city limits, it may extend the same along the highway
of the adjoining town, and it shall cause the surface of such highway
to be restored to its former condition.
Whenever any lateral sewer shall be constructed in any street
or section of a street in accordance with the preceding section, the
entire cost thereof shall be assessed upon all of the lots fronting
on each side of said street or section of street in proportion to
the number of front feet of each such lot. Said assessment shall be
collected in the manner provided in this section.
(a)
The water service pipe or pipes leading from dwellings or other
places, to the city's water distribution system, together with the
sanitary sewers from dwellings or other places to the main sewer,
shall be installed and connected at the expense of the property owner.
No connection to the water distribution system or the main sewer shall
be made until a permit therefor shall be issued by the commissioner
of public works and all such connections or service pipes and fixtures
shall be constructed under and in accordance with the directions of
the commissioner of public works or his authorized agent.
(b)
The water service pipe or pipes from dwellings or other places
to the roadway face of the existing or theoretical curb line shall
be kept in repair by the property owner and at his expense. Upon abandonment
of the water service or demolition of the building, the water service
shall be dug up and shut off at the main by the property owner and
at his expense.
(1)
The commissioner of public works or his agents, shall notify
the property owner in writing of any existing leaks in the water service
between the roadway face of the curb and the meter, or of any leaks
within the building, or that the water service shall be dug up and
shut off at the main because of the abandonment of the water service
or demolition of the building or buildings serviced by water, and
that such repairs or shut off shall be made within five (5) days after
the mailing of such notice; except that in the event of an emergency,
as determined by the commissioner of public works, in which case,
the commissioner of public works shall order the repairs to be made
immediately. Upon failure of the property owner to act, the commissioner
of public works shall order the repairs or shut off made and the cost
of making the repairs or shut off shall be paid for by the property
owner.
(2)
If upon excavating the leak, it is found that the water service
is pitted or crystallized to a point that permanent repairs cannot
be made, then the commissioner of public works shall order the water
service replaced with new service pipe, and the cost shall be charged
against the property owner.
(3)
Such repair costs or shut off costs shall be assessed by the
commissioner of public works, and shall be a lien upon real estate,
and if not paid within sixty (60) days after the billing date, shall
be collected in the same manner as provided in this act for the collection
of taxes or other charges or assessments, in default of their payment.
(c)
The repairs and replacements to the water service from the roadway
face of the existing or theoretical curb line to the distribution
main shall be made by the city and the cost thereof shall be borne
by the city.
(d)
The domestic sewer from the dwelling to the main sewer or from
other places to the main sewer shall at all times be maintained by
the property owner and at his expense.
(e)
Notwithstanding any of the provisions above set forth in this
section, or in any other inconsistent portion of this administrative
code, or any ordinance, the obligations of a property owner with regard
to the construction, installation, connection, maintenance, repair,
replacement or shut-off of water service pipe or pipes or lines leading
from dwellings or other places to the city's water distribution line
shall extend from such dwelling or other places to the city's water
distribution system without regard to any reference or limitation
by reason of the location of the roadway face of the existing or theoretical
curb line in the case of water service pipe or pipes or lines that
connect to such portions of the city's water distribution system as
are located in areas other than the right-of-way of a public street.
This provision is not intended to amend or modify the respective obligations
of the city and property owners with regard to water service pipe
or pipes or lines as now set forth in its administrative code or in
the code of ordinances, except for those properties, as foresaid,
that connect to the city's water distribution system in areas other
than the rights-of-way of a public street.
(a)
Whenever, pursuant to a provision of this code empowering the
common council to submit a proposition to a taxpayers' election, the
common council shall by affirmative vote of a majority of its members
decide that such an election should be held, it shall state the purpose
for which it is required, together with reasons for its opinion and
cause such statement to be published in the official newspaper, and
shall give notice therein that on a day and at a place to be therein
specified, a special election will be held at which the proposition
will be submitted to the qualified voters for their determination.
Said statement and notice shall be published once in each week for
three weeks next preceding the said day of election. The common council
shall designate in such notice some central and convenient place in
said city for holding the polls of said election, and it shall appoint
three inspectors as a board of inspectors for the poll of said election,
and may fill all vacancies in said board, and they shall have the
same powers and perform the like duties at said election as inspectors
at election in wards. Every resident of said city of the age of eighteen
years, whose name shall be on the assessment rolls of said city next
preceding said special election and upon whose property or upon whom,
as the owner or possessor of property, a tax shall be assessed or
imposed in and by said roll, and no other person or persons whatever
shall be entitled to vote at said special election. The said assessment
roll, or copy thereof, certified by the chamberlain, shall be the
evidence of the names, and the assessments aforesaid. The inspectors
of said election on the day and at the place specified, and from nine
o'clock in the forenoon until nine o'clock in the evening, without
closing the polls, and in the manner provided by law for holding elections
in said city, shall proceed to receive ballots of the persons qualified
to vote at the said special election, on which ballots shall be written
or printed or partly written and partly printed, on the inside thereof
the propositions to be voted upon, and in the margin opposite thereto
shall be placed the words "for" or "against" and if there shall be
more than one proposition proposed at any such election, then those
several propositions shall be specified on one piece of paper and
in the margin and opposite each one of those several propositions
shall be placed the words "for" or "against" and deposit the same
in a box similar to the boxes required to be used at said charter
elections. If any person offering to vote at such election shall be
challenged in relation to his right to vote thereat by any other person
entitled to vote at said election, one of the inspectors shall tender
him the following oath:
"You do swear (or affirm) that you are a resident of the City
of Poughkeepsie, of the age of eighteen years and that you have not
voted at this election."
If he shall take and subscribe such oath and shall be named
and assessed upon said rolls as aforesaid his vote shall be received.
All provisions of the law for punishing false swearing and fraudulent
voting at the charter elections, as far as same can be applied, and
for preserving order at the polls shall be applicable to the said
special election and the proceedings thereat. The said inspectors
shall canvass the votes received at the said special elections immediately
after closing the polls without adjournment and then make a certificate
under their hands, or in the hands of two of them, stating the whole
number of ballots received in the case of every proposition voted
upon at such election, the whole number for each proposition and the
whole number against each proposition, and return forthwith the same
by the hands of one of them to the chamberlain. The said certificate
shall be delivered by the chamberlain to the common council at its
next meeting and the council shall cause the result of said election,
as appearing by said certificate to be entered in its minutes; provided
that not more than one such election shall be held in any one year
unless directed by a vote of three-fourths of all the members of the
common council and provided further that no such taxpayers' election
shall be held contrary to the provisions of the Local Finance Law.
(b)
Whenever the common council, pursuant to the Highway Law shall
have approved the designs, plans, and specifications for the construction,
reconstruction or improvement of any highway, no such resolution shall
become effective until the approval of such designs, plans and specifications
shall have been approved at a mandatory referendum at a general or
special election as herein provided.
(c)
Whenever the common council shall be resolution or ordinance
duly passed, decide to submit at a general election any proposition
authorized by or under any general or special acts of the legislature,
or to sell and convey its water supply and distribution system to
a county water district as authorized under subdivision 7-a of § 20
of the General City Law of the state, it shall cause notice of such
proposition to be published in the official newspaper at least once
a week for two weeks and said notice shall not be published more than
four weeks before the date of such general election.
(a)
If tax anticipation notes are issued by the city, such notes
remaining unpaid on the first day of November of the fiscal year for
which they were issued shall be included in the tax levy for the following
year and repaid on or before the first day of March in such following
year.
(b)
Upon the issuance of bonds to provide for the supply of water
for the city to provide for sewers, to provide for the disposal of
sewage, to provide a municipal lighting plant, and to provide for
the purchase and improvement of waterfront real property and adjacent
real property within and without the limits of the city for city purposes,
and to provide for and purchase or pay for real property for park
purposes, or to provide for and purchase or pay for real property
for municipal parking space or spaces or bus terminals or to provide
for a police call or fire alarm system, a sinking fund shall be created
for their redemption, by raising annually a sum which will produce
an amount equal to the sum of the principal and interest of said bonds
at maturity. The common council shall not create any pecuniary obligations
on the part of the city which shall not be payable in the current
fiscal year and which cannot be discharged from the income of the
same year, except as provided by the Local Finance Law, or other applicable
law. The fiscal year in said city shall commence on the first day
of January.
The moneys received upon the collection of local assessments
levied for an improvement shall be used in paying and canceling the
costs and expenses of such improvement which was locally assessed.
If there shall not be sufficient moneys to the credit of the work
or improvements for which the assessments are made to pay the principal
of and interest on such obligations when the same shall become due,
then the amount of such deficiency shall be drawn by the commissioner
of finance, after consultation with the mayor and city administrator,
from the general city fund and credited to such fund and the balance
of such assessments, when collected, together with all penalties and
interest collected upon such unpaid balance, shall be credited to
the general city fund. Whenever notes and/or bonds are issued to finance
any such work or improvement, interest at a rate as determined by
the common council but not less than the rate of interest in effect
upon the borrowing financing said work or improvement of the assessments
from the date of the issue of such notes and/or bonds shall be included
in and assessed upon the assessment roll for such work or improvement.
[L.L. No. 4-1999, § 1]
(a)
Legislative intent. This real property tax
exemption for historic properties is being enacted to achieve the
following goals: to increase incentives for owners of property located
in locally designated historic districts and owners of property locally
designated as landmarks to invest in the upkeep and rehabilitation
of properties; to provide an incentive for the restoration and rehabilitation
of commercial structures which are locally designated as landmarks
by providing financial advantages which may help to attract and retain
businesses in the City of Poughkeepsie; to assist homeowners who are
interested in restoring their own properties, but may not be able
to afford to do so when faced with potential increases in taxation
as the result of alterations which would qualify for this exemption;
to provide financial incentives for investment in low income residential
neighborhoods which may contain landmark buildings or districts locally
designated within the area; and to provide a concrete benefit to offset
the possible financial disadvantage of owning historically or architecturally
significant properties which are subject to the regulations of the
City's Historic District and Landmarks Preservation Commission. The
City of Poughkeepsie real property tax exemption is intended to apply
to alterations or rehabilitation of locally designated historic property
as authorized pursuant to §§ 96-a and 119-aa through
119-dd of the General Municipal Law and § 444-a of the Real
Property Tax Law and all other powers granted to the City of Poughkeepsie
to provide such exemptions. This section is intended to create a real
property tax exemption that preserves or increases the historic character
of real property located within the City of Poughkeepsie.
(b)
Real property within the City of Poughkeepsie altered or rehabilitated subsequent to the effective date of this section shall be exempt from City real property and special ad valorem levies, subject to and in accordance with the schedule set forth in subsection (c) of this section and conditions outlined in subsection (d) of this section.
(c)
Historic property which shall be defined hereafter shall be
exempt from taxation to the extent of any increase in value attributable
to such alteration or rehabilitation pursuant to the following schedule.
|
Year of Exemption
|
Percentage of Exemption
| |
|---|---|---|
|
1
|
100%
| |
|
2
|
100%
| |
|
3
|
100%
| |
|
4
|
100%
| |
|
5
|
100%
| |
|
6
|
80%
| |
|
7
|
60%
| |
|
8
|
40%
| |
|
9
|
20%
| |
|
10
|
0%
|
(d)
No such exemption shall be granted for such alterations or rehabilitation
unless all of the following criteria are met:
(1)
Such property must be "historic" which shall mean that the property has been locally designated as a landmark by the City's Historic District and Landmarks Preservation Commission and Common Council or is a property that is located in and contributes to the character of a locally designated historic district approved by the City's Historic District and Landmarks Preservation Commission and Common Council pursuant to § 96-a or 119-dd of the General Municipal Law and Section 19-4.5 of the City of Poughkeepsie Zoning Ordinance; and
(3)
Alterations and rehabilitation of exteriors and public interiors, to the extent that public interiors are regulated by Section 19-4.5 of the City Zoning Ordinance, of historic property are approved by the City's Historic District and Landmarks Preservation Commission prior to commencement of work; and
(4)
Alteration or rehabilitation must be for the purpose of historic
preservation. For purposes of qualifying for a real property tax exemption
pursuant to this section, alterations and rehabilitation shall be
deemed to be for the purpose of historic preservation if:
(i)
only exterior work is involved; or
(iii)
at least 20% of the total cost of the project
is directly attributable to exterior work and/or work that enhances
the structural stability or structural integrity of the property;
or
(iv)
the project returns to use a building which has
not been used for a permissible purpose under applicable building
codes and zoning ordinances for a continuous period of at least two
years; and
(5)
Alterations or rehabilitation must be commenced subsequent to
the effective date of this section.
(e)
This exemption shall be granted only by application of the owner
or owners of such historic real property on a form prescribed by the
State Equalization and Assessment Board. The application shall be
filed with the City Assessor on or before the appropriate taxable
status date covering City real property.
(f)
Such exemptions shall be granted where the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this section. The Assessor shall approve such application and such property shall thereafter be exempt from taxation and special ad valorem levies for City real property taxation as provided in the schedule established in subsection (c) of this section, commencing with the assessment roll prepared on the basis of the taxable status date referred to in subsection (e) 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 exemptions shown in a separate column.
[L.L. No. 2-2006, §§ 1 and 2]
(a)
The provisions of Real Property Tax Law, § 1903, concerning
homestead base proportions are hereby adopted.
(b)
The homestead base propositions[1] shall be established by resolution of the Common Council
of the City of Poughkeepsie and shall apply to taxes levied on the
2006 final assessment roll and to taxes levied on subsequent rolls,
until this Local Law shall be repealed.
[1]
Editor's Note: Should probably be "proportions."
