Village of Wappingers Falls, NY
Dutchess County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Wappingers Falls as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-13-2003 by L.L. No. 3-2003]
The intent of the Board of Trustees of the Village of Wappingers Falls is to implement § 1402(3) of the Real Property Tax Law providing for the voluntary termination of the Village's status as an assessing unit, as provided in the Village Law and the Real Property Tax Law. It is also the intent of this article to abolish the position of Assessor (or Board of Assessors) and to terminate any and all responsibility as provided by law for the review of the assessments of real property located within the Village of Wappingers Falls.
On or about the effective date of this article, the Village of Wappingers Falls shall cease to be an assessing unit.
The position of Assessor in the Village of Wappingers Falls is hereby abolished.
The Board of Assessment Review in the Village of Wappingers Falls is hereby abolished.
On or about the date of this article, taxes in the Village of Wappingers Falls shall be levied on a copy of the applicable part of the assessment roll of the Town of Poughkeepsie, the Town of Wappingers Falls, and the County of Dutchess, with the taxable status date of each such town or county controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Wappingers Falls shall file a copy of such article with the Clerk and Assessor (or Board of Assessors) of the Town of Poughkeepsie, the Town of Wappingers Falls, and the County of Dutchess, and with the State Board of Real Property Services.
[Adopted 5-11-2005 by L.L. No. 1-2005]
It is the intention of the Village of Wappingers Falls to create a Split Tax District by allowing the assessors of the Town of Poughkeepsie and Town of Wappingers Falls to create an assessment roll classifying each property located within their respective municipality as either "homestead" or "nonhomestead." This article has been deemed necessary due to the fact that the Village is comprised of land located in both the Town of Wappingers and the Town of Poughkeepsie, thereby creating two tax districts encompassing the entire Village.
Pursuant to Section 1903(a) of the New York State Real Property Tax Law, the Village of Wappingers Falls hereby adopts the provisions of § 1903(a) for purposes of creating a Split Tax District with the intent to establish homestead and non-homestead tax rates.