City of Oneonta, NY
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2023-06-06
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The Code
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Part II, General Legislation
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Chapter 268 Taxation
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Article XIV Exemption for Improvements Reducing Multiple-Dwelling Buildings to Single-Family or Two-Unit Owner-Occupied Dwellings
- The Charter
- Ch C Oneonta City Charter
- The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Americans With Disabilities Act Compliance Committee
- Ch 8 Public Arts Commission
- Ch 11 Community Relations and Human Rights Commission
- Ch 17 Environmental Board
- Ch 21 Ethics, Code of
- Ch 25 Airport Commission
- Ch 31 Officers and Employees
- Ch 35 Planning Commission
- Ch 41 Real Property, Disposal of
- Ch 45 Residency Requirements
- Part II, General Legislation
- Ch 58 Adult Uses
- Ch 62 Alcoholic Beverages
- Ch 64 Amusement Devices
- Ch 68 Animals
- Ch 71 Bars, Cabarets, and Nightclubs
- Ch 74 Bingo
- Ch 78 Body Piercing, Branding and Scarification
- Ch 82 (Reserved)
- Ch 86 Building Code
- Ch 91 Exterior Code
- Ch 92 Buildings, Unsafe
- Ch 93 Buildings, Vacant
- Ch 100 Circuses, Exhibitions, Shows and Carnivals
- Ch 105 Community Police Board
- Ch 112 Electrical Standards
- Ch 118 Excavations
- Ch 122 Masks and Face Coverings
- Ch 126 Fire Prevention
- Ch 130 Fireworks
- Ch 134 Flood Damage Prevention
- Ch 138 Food-Handling Establishments
- Ch 142 Fortune-Telling
- Ch 148 Games of Chance
- Ch 149 Gas and Oil Exploration
- Ch 154 Handbills and Posters
- Ch 158 Housing Commission
- Ch 160 Historic Preservation
- Ch 166 Licenses and Permits
- Ch 170 Littering
- Ch 178 Noise
- Ch 182 Nuclear-Free Zone
- Ch 184 Nuisances
- Ch 188 Parades, Assemblages and Motorcades
- Ch 190 Parking
- Ch 194 Parks and Recreation
- Ch 200 Pawnbrokers
- Ch 204 Peddling and Soliciting
- Ch 210 Plumbing and Heating, Ventilating and Air Conditioning
- Ch 216 Poolrooms and Shooting Galleries
- Ch 217 Property, Blighted
- Ch 220 Public Conduct
- Ch 228 Sales, Closeout
- Ch 232 Service Stations
- Ch 236 Sewers
- Ch 241 Sidewalk Cafes
- Ch 248 Solid Waste
- Ch 254 Streets and Sidewalks
- Ch 258 (Reserved)
- Ch 264 Tattoo Parlors
- Ch 268 Taxation
- Ch 268 Art XIV Exemption for Improvements Reducing Multiple-Dwelling Buildings to Single-Family or Two-Unit Owner-Occupied Dwellings
- § 268-49 Exemption granted; eligibility.
- Ch 272 Taxicabs and Livery Services
- Ch 278 (Reserved)
- Ch 282 Vehicles and Traffic
- Ch 290 Water
- Ch 291 Water Department Rules and Regulations
- Ch 294 Weapons
- Ch 300 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 11-18-2014 by L.L. No. 1-2015]
A.
The City
hereby adopts this tax exemption by local law pursuant to the provisions
of Real Property Tax Law § 421-N.
B.
This article
adopts each of the provisions of the exemption set forth in that provision,
now or as hereinafter amended, specifically as it relates to the partial
exemption from real property taxation for the cost of certain improvements
which converts a multiple dwelling to a single-family dwelling, or
to any owner-occupied multiple dwelling that is reduced to, at most,
two dwelling units, for a prorated period of seven years.
C.
Such exemption
shall be granted only upon application by the owner or all of the
owners of the real property on a form prescribed and made available
by the Assessor. The applicant shall furnish such information as the
Assessor shall require, and shall file the same with the Assessor
of the City on or before the taxable status date of the City.
D.
If the Assessor is satisfied that the proposed conversion is entitled to an exemption pursuant to this section, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this section on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to the provisions of Subsection A of this section in a separate column. Once granted, the exemption shall continue on the real property as set forth in state statute until such exemption either ceases in accordance with the statute, or the property no longer complies with the exemption status by change of use.
