Town of Cheektowaga, NY
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2023-07-11
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Part II General Legislation
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Chapter 220 Taxation
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Article VIII Exemption for Reconstructed, Altered or Improved One-, Two- or Three-Family Residences
- Administrative Legislation
- Ch 1 General Provisions
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- General Legislation
- Ch 48 (Reserved)
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- Ch 206 Solid Waste
- Ch 208 Storm Sewers
- Ch 209 Stormwater Management and Erosion and Sediment Control
- Ch 210 Streets and Sidewalks
- Ch 214 (Reserved)
- Ch 220 Taxation
- Ch 220 Art VIII Exemption for Reconstructed, Altered or Improved One-, Two- or Three-Family Residences
- § 220-30 Exemption authorized; eligibility.
- § 220-31 When effective.
- Ch 223 Taxicabs
- Ch 229 Trees
- Ch 235 Vehicles and Traffic
- Ch 238 Vehicles, Recreational
- Ch 241 Vehicles, Removal and Storage of
- Ch 245 (Reserved)
- Ch 252 Waterfowl
- Ch 255 Wireless Telecommunications Facilities
- Ch 260 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 8-8-2017 by L.L.
No. 3-2017]
This article authorizes a partial exemption from real property
taxation of the increase in assessed value attributable to reconstruction,
alterations or improvements made to residential property, as follows:
A.
The property
for which exemption is sought must be a one-, two- or three-family
residence;
B.
The greater
portion of the residence (as measured by square footage) after the
capital improvement must be at least five years old;
C.
The capital
improvement must be commenced after the date this article is enacted;
D.
Unless
limited by local law, the exemption applies to reconstruction, alterations
or improvements; it does not apply to ordinary maintenance or repairs;
E.
The value
of such reconstruction, alteration or improvement must exceed the
sum of $10,000; and
F.
A qualified
reconstruction, alteration or improvement shall have increased the
assessed value of the real property by at least $10,000, with a maximum
permitted exemption not to exceed $150,000.
This article shall take effect immediately upon filing with
the Secretary of State in accordance with § 27 of the Municipal
Home Rule Law.
