City of Kingston, NY
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2023-08-01
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PART II: GENERAL LEGISLATION
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Chapter 360 Taxation
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Article II Veterans Tax Exemption
- THE CHARTER
- Ch C Charter
- ADMINISTRATIVE CODE
- Ch A Administrative Code
- PART I: ADMINISTRATIVE LEGISLATION
- Ch 1 General Provisions
- Ch 3 Adopt-A-Highway, -Park or -Shoreline Program
- Ch 5 Appearance Tickets
- Ch 8 Assessment Review Board
- Ch 11 (Reserved)
- Ch 15 (Reserved)
- Ch 18 Community Choice Aggregation Program
- Ch 22 Commissions
- Ch 26 Common Council
- Ch 30 Community Development Advisory Council
- Ch 32 Crossing Guards
- Ch 35 Defense and Indemnification
- Ch 40 Emergency Regulations
- Ch 46 Equal Opportunity and Affirmative Action
- Ch 49 Ethics
- Ch 52 Fire Department
- Ch 55 Flag and Seal, Official
- Ch 60 Information Technology, Department of
- Ch 70 (Reserved)
- Ch 74 Laws of 1913: Exercise of Powers
- Ch 77 Mental Health Board
- Ch 79 Merit Award Board
- Ch 82 (Reserved)
- Ch 85 Office Hours
- Ch 87 Open Meetings
- Ch 90 (Reserved)
- Ch 93 Personnel
- Ch 96 Planning Board
- Ch 103 Procurement Policy
- Ch 106 Real Property, Sale or Lease of
- Ch 107 (Reserved)
- Ch 110 Residency Requirements
- Ch 113 Salaries and Compensation
- Ch 114 Surplus Property, Sale of
- Ch 116 (Reserved)
- Ch 122 (Reserved)
- PART II: GENERAL LEGISLATION
- Ch 130 Advertisements and Billboards
- Ch 135 Air Pollution and Smoke Control
- Ch 138 (Reserved)
- Ch 142 Alarm Systems
- Ch 145 Alcoholic Beverages
- Ch 148 All-Terrain Vehicles
- Ch 151 Animals
- Ch 154 Auctions and Auctioneering
- Ch 157 (Reserved)
- Ch 160 (Reserved)
- Ch 163 Bingo
- Ch 166 Blasting
- Ch 169 (Reserved)
- Ch 172 Building Construction
- Ch 178 Buildings, Unsafe
- Ch 179 Buildings, Vacant
- Ch 180 Bus Fares
- Ch 185 (Reserved)
- Ch 188 (Reserved)
- Ch 191 Curfew
- Ch 195 Disorderly Conduct
- Ch 197 Dangerous Weapons
- Ch 198 Drugs and Drug Paraphernalia
- Ch 199 Nuisances
- Ch 205 Economic Development Zone
- Ch 208 Electrical Regulations
- Ch 210 Energy Conservation
- Ch 211 Excavation Hazards
- Ch 213 Exhibitions and Shows
- Ch 217 Fees
- Ch 220 Fences
- Ch 223 Firearms
- Ch 224 Firearms: Shooting Ranges
- Ch 226 Fire Insurance Proceeds
- Ch 229 Fire Lanes
- Ch 231 (Reserved)
- Ch 233 Fire Prevention
- Ch 236 (Reserved)
- Ch 238 (Reserved)
- Ch 245 Games of Chance
- Ch 250 Graffiti
- Ch 255 Hazardous Materials
- Ch 261 (Reserved)
- Ch 264 Historic and Architectural Design Districts
- Ch 267 (Reserved)
- Ch 268 Illicit Discharges
- Ch 277 Hotels, Motels, Inns, Rooming Houses and Boardinghouses
- Ch 280 Municipal Identification Program
- Ch 285 Navigation
- Ch 295 (Reserved)
- Ch 300 Noise
- Ch 305 Parades
- Ch 308 Parental Responsibility
- Ch 310 Parks and Recreational Facilities
- Ch 313 Pawnbrokers
- Ch 318 Peddling and Soliciting
- Ch 321 Plumbing
- Ch 324 Public Transportation
- Ch 330 Records
- Ch 332 Rental Properties
- Ch 333 Rental Premises, Property Maintenance for Tenants of
- Ch 335 Sales of Merchandise
- Ch 336 Sanitation and Weeds
- Ch 338 Sewers
- Ch 340 Sewer Use
- Ch 345 Shopping Carts
- Ch 346 Sidewalk Cafes
- Ch 347 Site Plan Review
- Ch 348 Smoking
- Ch 350 Solid Waste
- Ch 353 Stormwater Management and Erosion and Sediment Control
- Ch 355 Streets and Sidewalks
- Ch 358 Sidewalk Standards
- Ch 360 Taxation
- Ch 360 Art II Veterans Tax Exemption
- § 360-17 Exemption granted.
- § 360-17.1 Cold War veterans exemption.
- § 360-18 Purpose.
- § 360-19 Amount.
- Ch 363 Taxicabs and Taxicab Drivers
- Ch 366 (Reserved)
- Ch 370 Tow Trucks
- Ch 371 Toxic Pesticides and Herbicides
- Ch 373 Trees
- Ch 374 Trees, Street
- Ch 376 Trucks, Parking of
- Ch 384 Motor Vehicles, Abandoned
- Ch 386 Motor Vehicles, Repair of
- Ch 390 Vehicles and Traffic
- Ch 395 Water
- Ch 398 Waterfront
- Ch 401 (Reserved)
- Ch 405 Zoning
- APPENDIX
- Ch A406 (Reserved)
- Ch A407 Plumbing Code Administration
- DISPOSITION LIST
- Ch DL Disposition List
[Adopted 1-17-1985, approved 1-21-1985 (Ch.
120 of the 1984 Code); amended in its entirety 6-2-1998 by L.L. No.
5-1998, approved 6-10-1998]
The Common Council of the City of Kingston,
New York, accepts the alternative veterans exemption under § 458-a
of the Real Property Tax Law.
[Added 7-7-2009 by L.L. No. 7-2009, approved 7-28-2009; amended 1-9-2018 by L.L. No. 1-2018, approved 1-23-2018]
The maximum exemptions allowable from City real property taxation
pursuant to § 458-b of the Real Property Tax Law shall be
10% of the property’s assessment, not to exceed $8,000 multiplied
by the latest final state equalization rate for service during the
Cold War and a percentage of the property’s assessment equal
to 1/2 of any service-connected disability rating not to exceed $40,000
multiplied by the latest final state equalization rate. This exemption
shall apply to qualifying owners without regard to the ten-year limitation.
The purpose of this article is to increase the
maximum veterans exemption allowable pursuant to § 458-a
of the Real Property Tax Law of the State of New York.
Pursuant to the provisions of Subdivision 2(d)
of § 458-a of the Real Property Tax Law of the State of
New York, the maximum veterans exemption from real property taxes
allowable pursuant to § 458-a of the Real Property Tax Law
is established as follows:
A.
Qualifying residential real property shall be exempt
from taxation to the extent of 15% of the assessed value of such property;
provided, however, that such exemption shall not exceed the lesser
of $24,000 or the product of $24,000 multiplied by the latest state
equalization rate for the City of Kingston, New York.
B.
In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $16,000 or the product of $16,000 multiplied by the latest state equalization rate for the City of Kingston, New York.
C.
In addition to the exemptions provided by Subsections A and B of this section, 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 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $80,000 or the product of $80,000 multiplied by the latest state equalization rate for the City of Kingston, New York.
