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City of Kingston, NY
Ulster County
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Table of Contents
Table of Contents
Code
New Laws (13) Index
A. 
The Assessor shall possess the powers and perform the duties of Assessor of towns of this state in reference to the assessment of property within the city, except as otherwise herein provided. He shall assess all real and personal property liable to taxation lying within the corporate limits of the city, which shall be completed on or before the first day of May in each year. Upon completion of the assessment roll as hereinabove provided, the Assessor shall give notice of the completion of the assessment roll and of the day on which he will sit to hear complaints in relation to assessments, in the manner provided by law for assessors of the towns in Ulster County, except as herein otherwise provided as to time, and said notice shall state when and where the roll may be examined. The Assessor may, before or on such review, substitute the words "unknown owner" for the name of the owner of any property assessed by him when the name of the owner is not ascertainable. For the valid assessment of any land it shall be sufficient to give the name of the owner, when known, the lot or street number, if any, and the assessed value. Error in the name of the owner shall not invalidate the assessment. When reviewing and correcting the assessment roll, the Assessor may insert therein any property liable to taxation, and the assessment thereof which may have been omitted, on giving personal notice to the owner, in writing, of not less than five days, to attend at the time and place therein stated and show cause why any specified correction should not be made. The completed assessment roll, with all the papers required by law, shall be delivered to the City Clerk on or before the first day of July in each year. At the time of such delivery, the Assessor shall give notice, by posting in three public places in the city and publishing the same in the newspapers designated for the publication of official notices, that the assessment roll has been finally completed and delivered to the City Clerk, there to remain 15 days for public inspection.
B. 
All claims for review and revision of such assessment shall be made on application forms as required by the City Assessor, including the submission in appropriate cases of supporting data, such as income and expenses of the property. Failure to submit such application in the form so required on or before the day officially fixed for the review and revision of such assessments shall invalidate such applications.
C. 
The following dates shall be established:
Taxable status day
March 1
Tentative assessment roll
May 1
Grievance day
4th Tuesday of May
Final roll
July 1
Besides the general assessment roll mentioned in the preceding section, the Assessor shall prepare for the City School District of the City of Kingston a duplicate of that part of the assessment roll applying to said district. The Assessor shall deliver the appropriate portion of the assessment roll to the school authorities of said school district within five days of the completion and certification or verification of such assessment roll.
A. 
The purpose of this section is to grant a further partial exemption from taxation of persons with limited income who are 65 years of age or over or in the case of married couples living together, one of whom is over the age 65 years and meet the requirements of § 467-d of the Real Property Tax Law[1] to the extent as provided in the following schedule:
Annual Income
Percentage of Assessed
Valuation Exempt From Taxation
$12,025 or less
50%
Greater than $12,025 but less than $12,625
45%
Greater than $12,625 but less than $13,225
40%
Greater than $13,225 but less than $13,825
35%
Greater than $13,825 but less than $14,425
30%
Greater than $14,425 but less than $15,025
25%
Greater than $15,025 but less than $15,625
20%
[1]
Editor's Note: Section 467-d of the Real Property Tax Law was repealed by L. 1985, c. 440, § 3, effective January 2, 1986. See now § 467 of the Real Property Tax Law.
B. 
The combined income of owners will be calculated on the basis of the income tax year immediately preceding the date of making application for the exemption.
[1]
Editor's Note: Former § C7-4, Business investment tax exemptions, was repealed 12-16-1999 by L.L. No. 1-2000, approved 1-3-2000.
The Assessor, unless otherwise ordered by the Common Council, shall, within 60 days after any special tax or assessment is legally directed to be levied or assessed, prepare and deliver to the Common Council and file with the City Clerk a tax roll and assessment of such proposed tax upon the taxable inhabitants and property of said city or any part thereof, and a duplicate, which shall be deemed as original, to one of which shall be attached the warrants for the collection of such tax and to the other a copy of said warrant and the Comptroller's receipt therefor.
If, for any reason, the Assessor becomes disqualified, the Mayor may fill the office temporarily by the appointment of a disinterested taxpayer whose name shall appear as a taxpayer upon the last general tax roll of said city preceding his appointment, who shall act as Assessor, until the disability is removed.
[Added 2-7-2023 by L.L. No. 1-2023]
A. 
Exemption.
(1) 
Accessory Dwelling Units (ADUs), as defined by the City of Kingston's zoning code, created subsequent to the effective date of this local law shall be exempt from taxation and special ad valorem levies to the extent provided herein.
(2) 
No such exemption shall be granted unless:
(a) 
The creation of the ADU was commenced subsequent to the effective date of this local law; and
(b) 
The value of such creation exceeds three thousand dollars.
(3) 
The exemption shall be limited to an eighty thousand dollars increase of Assessed Value attributable to the ADU creation.
(4) 
This exemption applies exclusively to the creation of new attached ADUs; it does not apply to ordinary maintenance, repairs, or any other types of improvements.
B. 
Calculation of Exemptions. That Accessory Dwelling Units shall be exempt for a period of eight years to the extent of the following percentages of the increase in the "exemption base" as defined in Real Property Tax Law Section 421-F as the increase in assessed value therefore attributable to the creation of a new ADU.
Year of exemption
Percentage of exemption base
1
100
2
87.5
3
75
4
62.5
5
50
6
37.5
7
25
8
12.5
9
0
C. 
Application for and grant of exemption.
(1) 
An exemption shall be granted only upon application by the owner of the building on a form prescribed by the Commissioner of the Department of Taxation and Finance. The application shall be filed with the City of Kingston Assessor.
(2) 
If satisfied that the applicant is entitled to an exemption pursuant to this local law, the assessor shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared on the basis of the taxable status date.
D. 
Termination or Denial of Exemption.
(1) 
In the event that a building granted an exemption pursuant to this local law ceases to be used primarily as an accessory dwelling unit or title thereto is transferred to other than the heirs of the owner, the exemption shall cease.
(2) 
No such exemption shall be granted to an applicant who is in violation of any City of Kingston Code, Ordinance, or Local Law or owes property taxes, water of sewer fees, or any other fees or past due monies. Any exemption granted shall be immediately revoked if the applicant accrues violations or unpaid monies. The applicant may reapply for the exemption once all violations have been corrected and/or unpaid monies have been paid.