Grandparents & Parents Law

GRANDPARENTS AND PARENTS NOTIFICATION LAW

Draft v.5    February 21, 2005                  

 


THE TOWN OF GARDINER


Town of Gardiner

 

Local Law No.         of the year 2005
A Local Law to grant a real property tax exemption for living quarters for parents or grandparents. 

Be it enacted by the Town Board of the Town of Gardiner as Follows:
SECTION 1 TITLE

This local law shall be a new section of the code of the Town of Gardiner entitled, "Real property tax exemption for living quarters for parents or grandparents."

SECTION 2 AUTHORITY


This Local Law is enacted pursuant to the provisions of New York State Real Property Tax Law Section 469 and Municipal Home Rule Law Sections 10 and 22. 

SECTION 3 PURPOSE AND FINDINGS

A.      Pursuant to the provisions of New York State Real Property Tax Law Section 469, an exemption from taxation is granted to the extent of any increase in assessed value of residential property resulting from the construction or reconstruction of such property for the purpose of providing living quarters for a parent or grandparent, who is sixty-two years of age or older.  

B.      Rapidly increasing property taxes are placing a burden on those citizens who are on fixed incomes. Senior citizens especially are faced with the decision to move away from Gardiner and their family and homes.. The purpose of this local law is to exempt, from real property taxes to the extent provided by this local law, a portion of the property owned by persons who construct or reconstruct residential structures for the purpose of providing living quarters for a parent or grandparent of one of the owners.

SECTION 4 

A.      This exemption shall only apply to premises being constructed or reconstructed for a parent or grandparent who has attained the age of sixty-two years or older prior to the application for the exemption.

B.      Pursuant to the provisions of New York State Real Property Tax Law Section 469, an exemption from taxation is granted to the extent of any increase in assessed value of residential property resulting from the construction or reconstruction of such property for the purpose of providing living quarters for a parent or grandparent, who is sixty-two years of age or older.  Such exemption shall not exceed (a) the increase in assessed value resulting from construction or reconstruction of such property, or (b) twenty percent of the total assessed value of such property as improved, or (c) twenty percent of the median sale price of residential property as reported in the most recent sales statistical summary published by the State Board of Equalization and Assessment for the County in which the property is located, whichever is less.

C.      No such exemption shall be granted unless:


(a)     Construction or reconstruction is done pursuant to a validly issued building permit or as otherwise permitted by law; and

(b)     The residential property so constructed or reconstructed is the principal place of residence of the owner.


D.      Such exemption shall be applicable only to construction or reconstruction which occurred subsequent to the effective date of Real Property Tax Law Section 469, and this local law, and shall only apply during taxable years during which at least one such parent or grandparent maintains his/her primary place of residence in such living quarters.

E.      Such exemption from taxation shall be granted upon an application made annually, upon a form to be promulgated by the New York State Board of Equalization and Assessment, by the owner of such property to the assessor of the city, town, village or county having the power to assess property for taxation on or before the appropriate taxable status date of such city, town, village or county.  If the assessor is satisfied that the property is entitled to an exemption pursuant to this section, the Assessor shall approve the application and such residential improvements shall be exempt from taxation and special ad valorem levies as provided in this section.

F.      For the purposes of this local law, the term "parent or grandparent" shall be deemed to include the natural and/or adoptive parents or grandparents of the owner or the spouse of the owner.


SECTION 5 

A.      Any conviction of having made any willful false statement in the application for such exemption shall result in:

(a)     Revocation of the exemption; and

(b)     A civil penalty of not more than $250.00; and

(c)     Disqualification of the applicant(s) from further exemptions for a period of five years; and

(d)     The applicant(s) refunding to the Town an amount~equal to five times the taxes saved in the last year in which the property benefited from the exemption, plus interest at nine percent.

 


SECTION 6 VALIDITY

If any part or provision of this Local Law or the application thereof to any person or circumstance be adjudicated invalid by a court of competent jurisdiction, such judgment shall be confined in its operation to the part or provision or application directly involved in the controversy in which such judgment shall have been rendered and shall not affect or impair the validity of the remainder of this Local Law or the application thereof to other persons or circumstances. 

SECTION 7 REPEAL
                        
A.      All ordinances, local laws and parts thereof that are inconsistent with this Local Law are hereby repealed. 
B.      To the extent that this local law is inconsistent with the provisions of Real Property Tax Law section 469, it is the intention of the Town of Gardiner to exercise its right to supersede said statute pursuant to sections 10 and 22 of the Municipal Home Rule Law.

SECTION  8 EFFECTIVE DATE

This Local Law shall take effect immediately upon the filing in the office of the New York State Secretary of State, and shall apply to real property having a taxable status date on or after the first day of January next succeeding the date on which this act shall have become law