City of Cohoes, NY Taxation

City of Cohoes, NY

Albany County

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Table of Contents

Table of Contents

Chapter 255: Taxation

[HISTORY: Adopted by the Common Council of the City of Cohoes as indicated in article histories. Amendments noted where applicable.]

Chapter 255 : Taxation

Article I Senior Citizens Exemption

§ 255-1 Exemption granted.

§ 255-2 Maximum income level.

§ 255-3 Schedule of partial exemption.

Article II Tax Searches

§ 255-4 City Treasurer authorized to make tax searches.

§ 255-5 Regulations for written requests authorized.

Article IIA Duplicate Tax Bills

§ 255-6.1 Regulations for requests and preparation of duplicate tax bills authorized.

§ 255-6.2 Fees for duplicate tax bills.

Article III Third-Party Notification

§ 255-7 Publication of rights under state law.

Article IV Alternative Veterans Exemption

§ 255-8 Purpose.

§ 255-9 Maximum allowable exemption.

Article V Veterans Exemption

§ 255-10 Title.

§ 255-11 Purpose.

§ 255-12 Adjustment to exemption amount.

§ 255-13 Application to change exemption; recomputation.

Article VI Gold Star Parents Tax Exemption

§ 255-14 Grant of exemption.

Article VII Persons with Disabilities and Limited Incomes Exemption

§ 255-15 Exemption granted.

§ 255-16 Maximum income level.

§ 255-17 Schedule of partial exemption.

Article VIII First-Time Homebuyers' Exemption

§ 255-18 Exemption granted.

§ 255-19 Maximum purchase price.

§ 255-20 Improvements to existing residential property.

§ 255-21 Maximum household income.

§ 255-22 Sunset clause.

§ 255-23 Leasing of single-family home prohibited; exemption discontinuance.

§ 255-24 Time to file application.

§ 255-25 Definitions.

Article IX Home Improvement Exemption

§ 255-26 Exemption granted.

§ 255-27 Exemption base and market value defined.

§ 255-28 Requirements.

§ 255-29 Exemption discontinuance.

§ 255-30 Time to file application.

Article X Extension of Payment Deadline for Deployed Persons

§ 255-31 Deadline extended.

Article XI Historic Property Improvement Exemption

§ 255-32 Exemption granted.

§ 255-33 Requirements.

§ 255-34 Time to file application.

Article XII Mixed-Use Property Improvement Exemption

§ 255-35 Exemption granted.

§ 255-36 Definitions.

§ 255-37 Requirements.

§ 255-38 Time to file application.

Article XIII Payment of Taxes

§ 255-39 Form of payment accepted.

§ 255-40 Insufficient funds.

§ 255-41 Means of payment.

§ 255-42 Payment via Internet.

Article XIV Multiple-Dwelling Conversion Exemption

§ 255-43 Exemption granted; amount.

§ 255-44 Definitions.

§ 255-45 Exemption base and market value defined.

§ 255-46 Conditions for grant of exemption.

§ 255-47 Time to file application.

§ 255-48 Exemption discontinuance.

Article XV Tax on Gross Income or Gross Operating Income of Corporations or Utilities

§ 255-49 Imposition of tax.

§ 255-50 Definitions.

§ 255-51 Utilities subject to tax required to keep records.

§ 255-52 Date when returns are filed with Comptroller.

§ 255-53 Tax payable at time of filing return.

§ 255-54 Procedures when insufficient return is filed.

§ 255-55 Mailing of notice.

§ 255-56 Penalty for failing to file return; exceptions.

§ 255-57 Refunds.

§ 255-58 Tax imposed constitutes part of operating costs.

§ 255-59 Failure to pay tax or penalty.

§ 255-60 Comptroller; power to enforce rules and regulations.

§ 255-61 Unlawful for Comptroller to divulge gross income or gross operating income.

§ 255-62 General fund of City of Cohoes.