Town of Bethel, NY
Sullivan County
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Table of Contents
Table of Contents
[Adopted 12-11-1997 by L.L. No. 5-1997]

§ 310-8 Purpose.

The purpose of this article is to grant a partial exemption from taxation for capital improvements to residential buildings within the Town of Bethel as authorized by § 421-f of the Real Property Tax Law.

§ 310-9 Title.

This article shall be known as the "Town of Bethel Capital Improvement Exemption Law."

§ 310-10 Statutory authority.

This article is enacted under the power granted to the Town by New York Real Property Tax Law § 421-f.

§ 310-11 Definitions.

For purposes of this article the following terms shall be defined as follows:
EXEMPTION
The exemption from taxation and special ad valorem levies granted by this article.
IMPROVEMENT
That change to the residential building which would otherwise, except for the operation of this article, result in an increase in the assessed valuation of the subject real property and which consists of an addition, remodeling or modernization to an existing residential structure. The following activities shall not be considered an improvement under this definition except where such activities form a part of an addition, remodeling or modernization: exterior painting; the installation of exterior siding; interior painting; plastering, paneling or wallpapering; replacement of flooring or floor coverings; and repairs to electrical or plumbing systems. This list is illustrative only and not exhaustive.
[1]
RECONSTRUCTION, ALTERATION OR IMPROVEMENT OF AN EXISTING BUILDING
Such reconstruction, alteration or improvement, other than ordinary repairs and maintenance, the value of which exceeds $3,000, and which is commenced subsequent to the effective date of this article.
RESIDENTIAL BUILDING
Any building or structure designed and occupied exclusively for residential purposes by not more than two families.
STATE BOARD
The New York State Board of Real Property Services.[2]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 310-12 Exemption granted.

Residential buildings reconstructed, altered or improved subsequent to the effective date of this article shall be exempt from taxation and special ad valorem levies to the extent provided hereinafter.

§ 310-13 Amount of exemption.

A. 
Subject to the provisions of § 421-f of the Real Property Tax Law of the State of New York, the value of an improvement which qualifies for exemption shall receive the following exemption percentages:
Year
Exemption Percentage
1
100%
2
87.5%
3
75%
4
62.5%
5
50%
6
37.5%
7
25%
8
12.5%
B. 
Provided, however, that the extent of such exemption shall be limited to $80,000 in increased market value of the property attributable to such reconstruction, alteration or improvement and any increase in market value greater than $80,000 shall not be eligible for the exemption pursuant of this article.

§ 310-14 Application for exemption.

Such exemption shall be granted only upon timely application by the owner of such building on a form prescribed by the State Board. The original of such application shall be filed with the Town Assessor and any other such assessor having the power to assess the property, on or before the appropriate tax status date of the Town or other assessing entity. If the Assessor receives an application after the appropriate tax status date, the Assessor shall return the application to the applicant, with the notation that it has not been timely submitted.

§ 310-15 Approval by Assessor.

If the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this article, the Assessor shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared on the basis of the taxable status date. The assessed value of any exemption granted pursuant to this article shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.

§ 310-16 Expiration of exemption.

In the event that a building granted an exemption pursuant to this article ceases to be used primarily for residential purposes or title thereto is transferred to any entity or person other than the estate, heirs or distributees of the owner, the exemption granted pursuant to this section shall cease.

§ 310-17 Filing requirements.

Upon passage of this article and in addition to the normal filing requirements of a local law, the Town Clerk shall file a copy of this article with the State Board, Town of Bethel, school districts in Monticello, Liberty, Jeffersonville-Youngsville and Narrowsburg, and the County of Sullivan Assessor.

§ 310-18 Amendments.

Any amendment or rescission of this article shall not reduce or repeal any exemption previously granted under it.

§ 310-19 Building permits.

No reconstruction, alteration or improvement otherwise eligible for exemption under this article shall receive such exemption unless all building permits required by the Town of Bethel shall have been acquired prior to the start of such reconstruction, alteration or improvement.