Tompkins County, NY
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2023-10-03
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The Code
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Part II: General Legislation
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Chapter 150 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Aging, Office of
- Ch 13 Claims Procedure
- Ch 15 Community Mental Health Board
- Ch 17 Continuity of Government
- Ch 19 County Property, Sale or Lease of
- Ch 22 Defense and Indemnification
- Ch 26 Dwi Supervision Fees, Collection of
- Ch 28 Election Districts
- Ch 29 Energize NY Benefit Financing Program
- Ch 30 Empire Zones
- Ch 32 Ethics, Code of
- Ch 37 Hearings, Public
- Ch 45 Meetings
- Ch 48 Moving Expenses, Reimbursement of
- Ch 55 Petty Cash Funds
- Ch 58 Publication Procedures
- Ch 60 Purchasing
- Ch 65 Salaries and Compensation
- Ch 68 Self-Insurance Plan
- Ch 70 Sheriff's Department
- Ch 72 Smoking
- Ch 74 Tax Collection
- Ch 77 Tax Department
- Ch 80 Traffic Safety Board
- Ch 83 Voter Registration
- Part II: General Legislation
- Ch 87 Airport
- Ch 90 Animals
- Ch 92 Antidiscrimination
- Ch 98 Building Construction and Fire Prevention
- Ch 104 County-Owned Buildings and Grounds, Use of
- Ch 110 E-911
- Ch 114 Fees
- Ch 117 Hunting
- Ch 119 Invasive Species
- Ch 121 Microbeads
- Ch 123 Oil and Gas Waste
- Ch 127 Peddling and Soliciting
- Ch 130 Pesticides
- Ch 133 Residency
- Ch 135 Road Preservation
- Ch 140 Solid Waste
- Ch 145 Streets and Sidewalks
- Ch 150 Taxation
- Ch 150 Art I Senior Citizens Tax Exemption
- § 150-1 Statutory authority.
- § 150-2 Exemption granted.
- § 150-3 Application for exemption.
- § 150-3.1 Late applications.
- § 150-3.2 Renewals.
- § 150-3.3 Automatic renewal.
- § 150-4 False statements; penalties for offenses.
- § 150-5 Applicability.
- Ch 150 Art II Hotel Room Occupancy Tax
- § 150-6 Title.
- § 150-7 Intent.
- § 150-8 Text.
- § 150-9 Definitions.
- § 150-10 Imposition of tax.
- § 150-11 Transitional provisions.
- § 150-12 Exemptions.
- § 150-13 Territorial limitations.
- § 150-14 Registration.
- § 150-15 Administration and collection.
- § 150-16 Records to be kept.
- § 150-17 Returns.
- § 150-18 Payment of tax.
- § 150-19 Determination of tax.
- § 150-20 Disposition of revenues.
- § 150-21 Refunds, revisions or credits.
- § 150-22 Remedies exclusive.
- § 150-23 Proceedings to recover tax.
- § 150-24 General powers of the County Administrator.
- § 150-25 Administration of oaths and compelling testimony.
- § 150-26 Reference to tax.
- § 150-27 Penalties and interest.
- § 150-28 Returns to be secret.
- § 150-29 Notices and limitations of time.
- Ch 150 Art III Business Tax Exemption
- § 150-30 Exempted percentage reduced to zero.
- Ch 150 Art IV Extending Tax Redemption Period for Delinquent Property Taxes
- § 150-31 Purpose.
- § 150-32 Definitions.
- § 150-33 Applicability.
- § 150-34 Effect.
- § 150-35 Effective date.
- Ch 150 Art V Alternate Veterans Tax Exemption
- § 150-36 Exemption granted.
- Ch 150 Art VI Tax Exemption for Disabled Persons with Limited Income
- § 150-37 Statutory authority.
- § 150-38 Partial exemption.
- § 150-39 Vesting of title.
- § 150-40 Application for exemption.
- § 150-41 False statements; penalties for offenses.
- § 150-42 Applicability.
- Ch 150 Art VII Exemption for Historic Properties
- § 150-43 Title.
- § 150-44 Legislative intent.
- § 150-45 Exemption granted.
- § 150-46 Amount of exemption.
- § 150-47 Conditions.
- § 150-48 Application for exemption.
- § 150-49 Grant of exemption.
- Ch 150 Art VIII Exemption for Living Quarters for Parents and Grandparents
- § 150-50 Exemption granted; amount.
- § 150-51 Conditions.
- Ch 150 Art IX Exemption for Historic Barns
- § 150-52 Exemption granted.
- Ch 150 Art X Exemption for Improvements to Property Made Pursuant to Americans With Disabilities Act of 1990
- § 150-53 Exemption granted.
- Ch 150 Art XI Real Estate Transfer Tax
- § 150-54 Tax imposed.
- § 150-55 Commencement date.
- § 150-56 Payment of tax; filing of return.
- § 150-57 Liability for tax.
- § 150-58 Exemptions.
- § 150-59 Credit against tax due on certain conveyances.
- § 150-60 Cooperative housing corporation transfers.
- § 150-61 Deposit and disposition of revenue.
- § 150-62 Apportionment.
- § 150-63 Violations; penalty for late payment; interest penalty.
- Ch 150 Art XII (Reserved)
- § 150-64 through § 150-65. (Reserved)
- Ch 150 Art XIII Exemption for LEED Certification
- § 150-66 Legislative intent.
- § 150-67 Exemption granted; amount.
- Ch 150 Art XIV Mohawk Valley and Niagara County Assessment Relief
- § 150-68 Legislative intent.
- § 150-69 Assessment reduction scale.
- Ch 150 Art XV Late Application Procedure for Senior Citizens Exemption
- § 150-70 Deadline for late applications.
- Ch 150 Art XVI Restricted Sale Price Exemption for Housing Trust Houses
- § 150-71 Exemption adopted.
- § 150-72 When effective; applicability.
- Ch 150 Art XVII Infrastructure Exemption
- § 150-73 Legislative intent.
- § 150-74 Effective date.
- Ch 150 Art XVIII Exemption for Capital Improvements to Residential Buildings
- § 150-75 Statutory authority.
- § 150-76 Exemption granted.
- § 150-77 Terms and conditions.
- § 150-78 Effective date.
- Ch 150 Art XIX Volunteer Firefighters and Volunteer Ambulance Workers Tax Exemption
- § 150-79 Statutory authority
- § 150-80 Exemption granted.
- § 150-81 Terms and conditions.
- § 150-82 Effective date.
- Ch 154 Tobacco Sales, Age Restriction
- Ch 155 Tobacco Sales, Self-Serve
- Ch 160 Vehicles, Abandoned
- Ch 162 Vehicles and Traffic
- Ch 168 Wireless Communications
- Appendix
- Ch S Sanitary Code
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by Tompkins County as indicated
in article histories. Amendments noted where applicable.]
