Village of Phoenix, NY
Oswego County
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Table of Contents
Table of Contents
[Adopted 7-3-2007 by L.L. No. 3-2007]
This article shall be known as the "Village of Phoenix Veterans Tax Exemption Law."
The Village of Phoenix Board of Trustees finds that it is appropriate to adopt certain veterans tax exemptions provided for in § 458 of the New York State Real Property Tax Law (NYSRPTL).
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE FUNDS, PURCHASE OF REAL PROPERTY and QUALIFYING FAMILY MEMBER
As defined under § 485(1) of the NYSRPTL.
The following provisions of Real Property Tax Law § 458 relative to veteran tax exemptions shall apply to the real property taxes of eligible citizens of the Village of Phoenix:
A. 
RPTL § 458(1), property purchased with eligible funds. Real property owned by a veteran (or a qualifying family member) that was purchased with proceeds from certain forms of government compensation known as "eligible funds" is exempt from general municipal taxes to the extent that such funds were actually used in purchasing the property. The exemption may also be granted to a veteran who served overseas as a flight crew and aviation ground support employee of Pan American World Airways or one of its subsidiaries or affiliates as result of Pan American's contract with Air Transport Command or Naval Air Transport Service during World War II (December 14, 1941 to August 14, 1945); and was discharged or released therefrom under honorable conditions.
B. 
RPTL § 458(3), seriously disabled veteran. The primary residence (including necessary land) of a seriously disabled veteran is wholly exempt from taxation, special ad valorem levies, and special assessments, provided that the veteran is either eligible for or has received financial assistance from the United States government to equip the residence with special facilities to accommodate the veteran's disability. The same exemption is allowed for such a residence owned by the unremarried surviving spouse of such a veteran. Additionally, such unremarried surviving spouse is entitled to transfer the exemption to any new housing unit used as his or her primary residence.
C. 
RPTL § 458(5), property purchased with eligible funds; increase/decrease in assessed value of property.
(1) 
If the total assessed value of the real property for which a § 458(1) exemption has been granted increases or decreases as the result of the 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, the Assessor shall increase or decrease the amount of such exemption by multiplying the amount of such exemption by such change in level of assessment. If the 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 or the roll.
(2) 
Owners of property who previously received an exemption pursuant to this section but who opted instead to receive exemptions pursuant to RPRL § 458-a, are hereby authorized to again receive an exemption pursuant to this section upon application by the owner within one year of the adoption of this article. The Assessor shall recompute all exemptions granted pursuant to this section by multiplying the amount of each such exemption by the cumulative change in level of assessment certified by the State Board measured from the assessment roll immediately preceding the assessment roll on which exemptions were first granted pursuant to RPTL § 458-a; provided, however, that if an exemption pursuant to this section was initially granted to a parcel on a later assessment roll, the cumulative change-in-level factor to be used in recomputing that exemption shall be measured from the assessment roll immediately preceding the assessment roll on which that exemption was initially granted. No refunds or retroactive entitlements shall be granted.
A. 
Ownership requirements:
(1) 
RPTL § 458(1):
(a) 
The property must be owned by a veteran (or by his or her spouse, unremarried surviving spouse, dependent father or mother, or children under 21 years of age) and must have been purchased with eligible funds granted by the United States or by this state.
(b) 
If the property applying for exemption is a cooperative apartment, certain local options provisions may be allowed by RPTL § 458(8).
(c) 
If the title to real property is held by a trustee or trustees, the property is eligible for a property tax exemption if the trustees or trust beneficiaries are otherwise qualified.
(2) 
RPTL § 458(3):
(a) 
The property must be owned by a seriously disabled veteran (or by the veteran and his or her spouse, or the unremarried surviving spouse of the veteran) who is either eligible or who has received financial assistance from the United States government to equip the residence with special facilities necessary to accommodate the veteran's disability (typically, this type of assistance is distributed by the Veterans Administration in the form of a grant under what is now § 2101(a) of Title 38 of the U.S. Code to assist veterans who have suffered permanent service-connected disability).
(b) 
If the property applying for exemption is a cooperative apartment, certain local option provisions may be allowed by RPTL § 458(8).
(c) 
If the title to real property is held by a trustee or trustees, the property is eligible for a property tax exemption if the trustees or trust beneficiaries are otherwise qualified.
(d) 
An unremarried surviving spouse of a veteran previously exempt under this statute may transfer the exemption to any housing unit which is used as his or her primary residence.
(3) 
RPTL § 458(5):
(a) 
Since this is an extension of the exemptions authorized by RPTL § 458(1), the property must be owned by one of the qualifying owners described in § 177-17A(1).
B. 
Property use requirements:
(1) 
RPTL § 458(1): No property requirements unless the cooperative apartment provisions of RPTL § 458(8) are applicable. In such case, the veteran tenant/stockholder must be a resident of the apartment.
(2) 
RPTL § 458(3): The property must be used as the primary residence of the seriously disabled veteran and must be specially equipped with fixtures made necessary by the nature of the veteran's disability. To determine if the property is the veteran's primary residence, facts such as the length of time spent on the property, where the veteran votes, and the nature and amount of personal property on the premises shall be considered. The sole use requirement for an unremarried surviving spouse of a veteran previously exempt under this statute is that the property must be such spouse's primary residence.
(3) 
RPTL § 458(3): No property requirements unless the cooperative apartment provisions of RPTL § 458(8) are applicable. In which case, the veteran tenant/stockholder must be a resident of the apartment.
A. 
RPTL § 458(1): up to $5,000 of assessed value for general municipal (Village) taxes only.
B. 
RPTL § 458(3): unlimited and relating to general municipal (Village) taxes and special assessments.
C. 
RPTL § 458(5): increased/decreased proportionate to change in assessment level of general municipal (Village) taxes only.
A. 
RPTL § 458(1). This exemption is calculated by determining the amount of eligible funds applied to the purchase of the property; the exemption must not exceed $5,000 of assessed valuation unless the property is owned by more than one veteran, in which case the exemption must not exceed $5,000 of assessed value for each owning veteran. A veteran who is also the unremarried surviving spouse of a veteran may also receive any exemption to which the deceased spouse was entitled. The amount of exemption is to be rounded to the nearest $50 (if there is no nearest increment then the exemption should be rounded to the next highest $50. If additional eligible funds are received and applied to the purchase of the property (for example by reducing the principal of a mortgage or making improvements to the property), another application may be submitted to increase the amount of the exemption up to the maximum.
B. 
RPTL § 458(3). This exemption is equal to 100% of the assessed valuation of the residence and necessary land.
C. 
RPTL § 458(5).
(1) 
The amount of the change-in-level exemption is determined by the overall change in level of assessments in the assessing unit resulting from a revaluation or an update of a revaluation. Once the change-in-level factor has been certified by the State Board of Real Property Services, each veteran's eligible funds should be increased or decreased in proportion to that change in level. If the assessor receives the certification after completion, verification, and filing of the assessment roll, the assessor must certify the amount of exemption as recalculated to the local officials having custody and control over the roll, and such officials must enter the recalculation exemption on the roll.
(2) 
The exemption amount of a change-in-level exemption must be recalculated whenever a material change in the level of assessment occurs in the assessing unit, i.e., an annual change of less than 0.98 or more than 1.02. This recalculation process must be performed even if there has not been a revaluation or update of assessments in the municipality.
(3) 
If the veteran switches back from an alternative veteran's exemption (RPTL § 458-a), the eligible funds of all veterans should be recomputed using a cumulative change-in-level factor certified by the State Board. The cumulative change in level is measured from the assessment roll immediately preceding the assessment roll on which exemption was first granted under RPTL § 458-a; provided, however, that if an exemption under RPTL § 485 was initially granted to a parcel on a later assessment roll, the cumulative change-in-level factor to be used in recomputing the exemption should be measured from the assessment roll immediately preceding the assessment roll on which that exemption was initially granted. No refunds or retroactive entitlements are allowed.
A. 
RPTL § 458(1). Applicants must complete Form RP-458 (1/07) entitled "Application for Veterans Exemption from Real Property Taxation."
B. 
RPTL § 458(3). Applicants must complete Form RP-458 (1/07) entitled "Application for Veterans Exemption from Real Property Taxation."
C. 
RPTL § 458(5). There is no application, unless a veteran is seeking to reobtain a previously granted eligible funds exemption that will be subject to a local change in level of assessment. In that case, the veteran must file Form RP-458 (1/07) entitled "Application for Veterans Exemption from Real Property Taxation."