Town of New Castle, NY
Westchester County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of New Castle: Art. I, 4-12-1994 by L.L. No. 8-1994. Amendments noted where applicable.]
GENERAL REFERENCES
Notice of explanation of taxes — See Ch. 115.
Real property tax exemption — See Ch. 116.
Partial business tax exemption — See Ch. 118.
Veterans tax exemption — See Ch. 120.
[Adopted 4-12-1994 by L.L. No. 8-1994]
[Amended 6-14-1994 by L.L. No. 11-1994]
As used in this article, the following term(s) shall have the meanings indicated:
APPLICANT
Any aggrieved party who files a grievance relative to the assessment of an income producing property pursuant to the Real Property Tax Law.
INCOME-PRODUCING PROPERTY
Real property leased to one or more tenants and owned for the purpose of securing an income from the property itself, but shall not include residential property containing three or fewer dwelling units or property classified in Class One as defined in Article 18 of the Real Property Tax Law.
OWNER
The holder of legal title to the income-producing property.
A. 
Where real property is income-producing property and the applicant files a grievance relative to the assessment of said property, the applicant shall be required to submit to the Assessor, not later than the first day of July of the calendar year said grievance has been filed, a statement of all of the owner's income derived from and all expenses attributed to the operation of such property as follows:
[Amended 6-14-1994 by L.L. No. 11-1994]
(1) 
Where the owner's books and records reflecting the operation of the property are maintained on a calendar-year basis, the statement shall be for the calendar year preceding the date the statement shall be filed.
(2) 
Where the owner's books and records reflecting the operation of the property are maintained on a fiscal-year basis for federal income tax purposes, the statement shall be for the last fiscal year concluded as on the first day of April preceding the date the statement shall be filed.
(3) 
Notwithstanding the provisions of Subsection A(1) and (2) of this section, where the owner of the real property has not operated the property and is without knowledge of the income and expenses of the property for a consecutive twelve-month period concluded as of the first day of April preceding the date the statement shall be filed, then the statement shall be for the period of ownership.
B. 
The Assessor may, for good cause shown, extend the time for filing an income and expense statement by a period not to exceed 30 days.
[Amended 6-14-1994 by L.L. No. 11-1994]
The owner shall be required to certify, in writing, any and all income and expense statements as follows: "I certify that all information contained in this statement is true and correct to the best of my knowledge and belief. I understand that the willful making of any false statement of material fact herein will subject me to the provisions of law relevant to the making and filing of false instruments and will render this statement null and void."
The form on which such statement shall be submitted shall be prepared by the Assessor, and copies of such form shall be made available at said Assessor's office in the Town of New Castle.
[Amended 6-14-1994 by L.L. No. 11-1994]
In the event that an applicant fails to file an income and expense statement within the time prescribed in § 95-2 of this Article (including any extension of time for filing), the Board of Assessment Review shall dismiss any complaint in relation to the assessment of such property by the applicant.
In the event that an income and expense statement required under the provisions of this article has not been timely filed, the Assessor may compel by subpoena the production of the books and records of the owner relevant to the income and expense of the property and may also make application to any court of competent jurisdiction for an order compelling the owner to furnish the required income and expense statement and the books and records to the income and expenses of the property. In the event that such an order is issued, the Assessor shall be entitled to recover from the owner the costs and expenses, including attorney's fees, incurred by the town in connection with the proceeding to obtain and enforce the order.
A. 
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Assessor or any official or employee of the town, any member of the Board of Assessment Review, any person engaged or retained by the town, the Assessor or the Board of Assessment Review on an independent contract basis or any person who, pursuant to this article, is permitted to inspect any income and expense statement or to whom a copy, an abstract or a portion of any such statement is furnished to divulge or make known in any manner the amount of income and/or expense of any particulars set forth or disclosed in any such statement required under this article. The officers charged with custody of such statements shall not be required to produce any income and expense statement or evidence of any time contained in said statement in any action or proceeding in any court, except on behalf of the town or the Assessor. Nothing herein shall be construed to prohibit the delivery to any owner or his or her duly authorized representative of a certified copy of any statement filed by such owner pursuant to this section or to prohibit the publication of statistics so classified as to prevent the identification of particular statements and the items thereof. Nor shall delivery of a copy of any such statement to a legal representative or other professional retained by the town or the Board of Assessment Review retained with respect to a proceeding to review the assessment of the property at issue for use solely with respect to the review of said assessment be prohibited.
B. 
Any violation of the provisions of this article shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court. In addition, if the offender is an officer or employee of the town or a member of the Board of Assessment Review, a violation of the provisions of this article can be the basis for instituting a proceeding for the removal or dismissal of such officer or employee pursuant to any appropriate procedures provided by statute or local law.
[Adopted 10-9-2018 by L.L. No. 12-2018]
A. 
The Town Board hereby finds that residential condominium units obtain a favorable advantage, from a real property tax assessment perspective, as compared to residential tax parcels (including those improved with single-family homes) that are held in conventional forms of property ownership. This advantage stems from statutorily prescribed methods of assessment dictated under of § 581, Subdivision 1(a), of the New York Real Property Tax Law and § 339-y, Subdivision 1(b), of the New York Real Property Law.
B. 
The Town Board also recognizes that § 581, Subdivision 1(c), of the New York Real Property Tax Law and § 339-y, Subdivision 1(f), of the New York Real Property Law allow a taxing jurisdiction to "opt out" of these statutory valuation requirements with regard to properties that convert from conventional form of ownership to condominium ownership, and that such an "opt out" may be effected through the enactment of a local law.