Town of Greenburgh, NY Article X Alternate Taxable Status Date

[Adopted 3-26-2008 by L.L. No. 5-2008]

§ 440-59 Legislative findings and intent.

A. Under the current state legislative scheme, towns in Westchester County have been required to use a taxable status date of June 1 of each year. Westchester County recently enacted legislation enabling towns in Westchester to elect to use an alternate taxable status date of May 1.

B. The Town Board of the Town of Greenburgh finds it is in the public interest to use a taxable status date of May 1 to alleviate the timing difficulties with respect to accepting exemption applications, finalizing other work relating to the valuation of real property and meeting the requirement of publishing the tentative assessment roll.

§ 440-60 Title.

This article shall hereafter be known and cited as the "Alternate Taxable Status Date."

§ 440-61 Taxable status date.

The taxable status date in the Town of Greenburgh shall be May 1.