[Adopted 4-9-2019 by L.L.
No. 16-2019]
This article implements § 980-a of New York Real Property Tax Law by authorizing tax credits for contributors to the Charitable Gifts Reserve Fund (the "Charitable Fund"), as established in Chapter 1091 of the County Code, for taxes levied against their real property.
A.
The County hereby authorizes Charitable Gifts Reserve Fund tax credits
for any owner of real property located within the County who makes
an unrestricted charitable monetary contribution to the Charitable
Fund.
B.
Any owner of real property located within the County who makes an
unrestricted charitable monetary contribution to the Charitable Fund
shall be issued a written acknowledgement of such contribution and
may claim credit against the taxes levied and collected by the County
upon the real estate subject to taxation and located within the County
("County property taxes") equal to 95% of that contribution.
C.
Such written acknowledgement shall be provided on a form promulgated
by the Commissioner of the New York State Department of Taxation and
Finance and shall be issued and signed by an official designated in
a separately adopted resolution pursuant to Subdivision 4 of Section
6-t of the New York General Municipal Law.
D.
After receiving the acknowledgement form, the property owner may
present it to the Town Receiver of Taxes responsible for collecting
the property owner's County property taxes on or before the last day
prescribed by law on which taxes may be paid without interest or penalty,
together with a credit claim on a form promulgated by the Commissioner
of the New York State Department of Taxation and Finance.
E.
Notwithstanding any provision of law to the contrary, the Town Receiver
of Taxes responsible for collecting the County property taxes is authorized
and directed to grant the property owner a tax credit equal to 95%
of the amount of contributions made during the associated credit year
as specified on the acknowledgement form, and to reduce the tax liability
on the parcel accordingly, provided that such credit may not exceed
the property taxes due or paid that are attributable to the County.
F.
For purposes of this article, the "associated credit year" shall be the twelve-month period during which the owner of the property has made a contribution described in Subsection A that ends on the last day prescribed by law on which County property taxes may be paid without interest or penalties.
G.
If the property owner submits the acknowledgment form and the credit
claim form to the Town Receiver of Taxes responsible for collecting
the County property taxes prior to the receipt of the tax warrant
by such town's Supervisor, the property tax bill of such owner shall
reflect a reduction in the tax liability equal to the credit authorized
by this article.
H.
If the property owner fails to present the acknowledgement from and
the credit claim form to the Town Receiver of Taxes responsible for
collecting the County property taxes on or before the last day prescribed
by law on which taxes may be paid without interest or penalty, the
property owner may present the acknowledgement form and the credit
claim form to said Receiver of Taxes thereafter, but only during the
three-year period beginning immediately after the last day such taxes
were payable without interest or penalty. In such event, the Town
Receiver of Taxes shall thereupon grant the property owner a refund
of County property taxes in the amount of the credit, which shall
be equal to 95% of the total contributions made during the associated
credit year, provided that such refund shall not exceed the property
taxes that were due and paid to the County. No refund will be made
pursuant to any credit claim form after the end of said three-year
period.
I.
The County Comptroller and the Comptroller's designees are hereby
further authorized, empowered, and directed to take all actions as
may be contemplated, necessary or advisable to consummate, or otherwise
give full effect to this article.
