[Adopted 6-26-1997 by L.L. No. 6-1997 (Ch. 170, Art. IV, of the 1983 Code); amended in its entirety 1-9-2006 by L.L. No. 1-2006]
It is the purpose and intent of this article to increase the maximum exemption allowable for the alternative veterans exemption, as set forth by the Real Property Tax Law of New York State, § 458-a, Subdivision 2, Paragraphs (a), (b) and (c), to $36,000, $24,000 and $120,000, respectively.
All applicable provisions of § 458-a of the Real Property Tax Law of New York State, including all subdivisions, together with any and all appropriate amendments thereto, are hereby approved and adopted as and for the law and procedures of the Town/Village of East Rochester, except where provisions of this article or any other local law or ordinance of the Town/Village of East Rochester shall prescribe differently. In any such event, compliance with the provisions of such local law or ordinance shall constitute proper compliance with this article.
The Assessor of the Town/Village of East Rochester is hereby authorized and directed to increase the maximum exemption allowable for the alternative veterans exemption under § 458-a, Subdivision 2, Paragraphs (a), (b) and (c), of the Real Property Tax Law of New York State to $36,000, $24,000 and $120,000, respectively, and to make appropriate adjustments to all alternative veterans exemptions on all assessment rolls of the Town/Village of East Rochester prepared on the basis of taxable status dates occurring after January 1, 2006.[1]
[1]
Editor's Note: Former Art. IVA, Veterans Eligible Funds Adjustment, adopted 4-10-2000 by L.L. No. 2-2000, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).