Village of Sea Cliff, NY
Nassau County
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Table of Contents
Table of Contents
[Added 11-19-2007 by L.L. No. 14-2007]
A. 
Veterans owning real property in the Incorporated Village of Sea Cliff are entitled to a veterans exemption as authorized by § 458 of the Real Property Tax Law of the State of New York. Section 458-1 grants a real property tax exemption to veterans who purchased real property with eligible funds granted by the United States or by the State of New York for military or naval services, where such property is owned by the person who rendered such services, or by the spouse or unremarried surviving spouse, or dependent father or mother, or the children under 21 years of age of such person. Section 458-2 grants a real property tax exemption to an honorably discharged veteran of World War I, World War II, or of the hostilities which commenced June 27, 1950, who sustained permanent disability while on military duty, either total or partial, for real property purchased with moneys collected by popular subscription and owned by the person who sustained such injuries, or by his or her spouse or unremarried surviving spouse, or dependent father or mother. Section 458-3 grants a real property tax exemption for the primary residence of any seriously disabled veteran, or the unremarried surviving spouse of such veteran, who is eligible for, or who has received, pecuniary assistance from the United States government.
B. 
The Village of Sea Cliff is currently conducting a revaluation of all real property located within the Village. The revaluation shall apply to tax assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2008. Section 458-5 of the Real Property Tax Law of the State of New York provides that if the total assessed value of the real property for which a veterans property tax exemption has been granted increases or decreases as the result of a revaluation or update of assessments, and a material change in level of assessment is certified for the assessment roll pursuant to the Rules of the State Board of Real Property Services, the Village may adopt a local law authorizing and directing the Village Assessor to increase or decrease the amount of such exemption by multiplying the amount of such exemption by the change in level of assessment factor.
C. 
The purpose of this legislation is to incorporate the provisions and authorizations contained in § 458-5 into the Code of the Village of Sea Cliff.
Pursuant to the provisions of § 458-5 of the Real Property Tax Law of the State of New York with regard to the veterans real property tax exemption, if the total assessed value of the real property for which such exemption has been granted increases or decreases as the result of a revaluation or update of assessments, and a material change in level of assessment is certified for the assessment roll pursuant to the Rules of the State Board of Real Property Services, the Village Assessor shall increase or decrease the amount of such exemption by multiplying the amount of such exemption by the change in level of assessment factor. If the Village Assessor receives the certification after the completion, verification and filing of the final assessment roll, the Assessor shall certify the amount of exemption as recomputed pursuant to this section to the local officers having custody and control of the roll, and such local officers are hereby directed and authorized to enter the recomputed exemption certified by the Assessor on the roll.