[Adopted 6-29-2000 by L.L. No. 2-2000]
Based upon authorization of the New York State
Legislature relating to STAR exemption filing dates, the City of Schenectady
finds that it is in the interests of the municipality to adopt a local
law relating to the time of filing for STAR exemptions. The Council
finds that school district taxes in the City of Schenectady are levied
upon prior year assessment rolls.
STAR applications for each school year may be
submitted on or before the taxable status date of the current year's
assessment roll.
The 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. 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.
As used in this article, the following 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.
Applications for a STAR exemption for the 2000-2001
school year may be filed with the Assessor on or before July 31, 2000.
