[HISTORY: Adopted by the Town Board of the Town of Greenburgh 4-25-2001
by L.L. No. 4-2001. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 440.
The Town of Greenburgh is governed by the Westchester County Tax Act.
The tax collection scheme effectuated by that law levies school district taxes
against a prior year's assessment roll. The deadlines imposed by the STAR
exemption law (Real Property Tax Law § 425) effectively require
eligible persons to apply for a STAR exemption 15 months prior to the issuance
of the tax bill. On June 23, 2000, the state passed a law, effective June
23, 2000, whereby the STAR deadline would fall in the same calendar year as
the school taxes to which it was to be applied. To ensure that the public
will continue to receive STAR benefits in all future years, this chapter affirms
the Town's intention to implement Real Property Tax Law (RPTL) § 425,
Subdivision 6(d), for 2001/2002 and all future years.
As used in this chapter, the following words and terms shall have the
meanings indicated:
The final assessment roll which is required by law to be completed
in the calendar year that contains the first day of the school year in question.
The final assessment roll which was required by law to be completed
in the calendar year immediately preceding the calendar year that contains
the first day of the school year in question.
School tax relief exemption, allowed pursuant to Real Property Tax
Law § 425.
Applications for STAR exemptions for each school year are to be submitted
on or before the taxable status date of the current year's assessment roll.
When a STAR application is approved, the prior year's assessment roll
shall be revised accordingly. When a STAR application is denied, the applicant
may seek administrative and judicial review of the denial, subject to the
same timing constraints that apply to persons seeking review of assessments
appearing on the current year's assessment roll.
Eligibility of property for a STAR exemption for a school year shall
be based upon the condition of the property as of the taxable status date
of the prior year's assessment roll, and the ownership of the property as
of the taxable status date of the current year's assessment roll.
This act shall take effect retroactively to June 27, 2000.
