[Adopted 6-10-2004 by L.L. No. 2-2004]
It is the intent and purpose of this article to reduce the rate of interest on unpaid real property taxes and assessments on real property owned and occupied by persons in military services, or their dependents, who have been ordered to active military duty, other than training. The Town Board of the Town of Schodack recognizes that the individuals who are members of the military make a tremendous sacrifice, especially in times when our military personnel are ordered to active military duty during times of war, periods of combat or hazardous duty. Such military personnel continue to be responsible for their own well-being, the well-being of their families and the obligations that exist in their everyday lives. Steps have been taken to ease some of the burdens that these brave men and women encounter, in order to allow them to focus their energy on defending our country. However, the Town Board recognizes that more must be done to ensure that military personnel engaged in such active duty are not troubled by their obligations at home.
Pursuant to Paragraph 4(b) of § 314 of the New York State Military Law, the Town of Schodack, a municipal corporation, is authorized and empowered to adopt a local law providing that the rate of interest on certain unpaid taxes or assessments shall be at a rate less than 6% per annum.
The rate of interest is reduced to 0% per annum on unpaid real property taxes and assessments that have been levied by the Town of Schodack against real property owned and occupied for dwelling, agricultural or business purposes by a person in military service, or his/her dependents, who has been ordered to active military duty, other than training, for the period beginning with a declaration of war and ending with a date prescribed by presidential proclamation or concurrent resolution of Congress and during any periods of combat designated by presidential executive order or hazardous duty.
The provisions of this article shall apply when any real property taxes or assessments, whether general or special, whether falling due prior to or during the period of military service, in respect to real property owned and occupied for dwelling, agricultural, or business purposes by a person in military service, or his/her dependents, at the commencement of his/her period of military service and still so occupied by his/her dependents or employees, are not paid.