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LL 04 Exemption for Veterans b A HL ra STATE OF NEW YORK DEPARTMENT OF STATE ONE COMMERCE PLAZA DAVID A. PATERSON 99 WASHINGTON AVENUE LORRAINE A. CORTts-VAZQUEZ GOVERNOR ALBANY, NY 12231-0001 SECRETARY OF STATE May 27, 2008 Darleen M Dougher Town Clerk Town Office Building 742 Bay Rd Queensbury NY 12804 RE: Town of Queensbury, Local Law No. 4, 2008, filed on May 15, 2008 Dear Sir/Madam: The above referenced material was received and filed by this office as indicated. Additional local law filing forms can be obtained from our website: www.dos.state.ny.us/corp/misc.htmI . Effective 1/22/08, the Department of State, State Records and Law Bureau's new address is: NYS Department of State, State Records and Law Bureau, Suite 600, 99 Washington Avenue (1 Commerce Plaza), Albany, NY 12231. Sincerely, Linda Lasch Principal Clerk State Records and Law Bureau (518) 474-2755 WWW.DOS.STATE.NY.US E-MAIL:INFO@DOS.STATE.NY.US Local Law Filing NEW Y°RrSTATE DminlfHNT°F STATE 41 STATE STRW ALBANY,NY IMI (Use this form to file a local law with the Secretary of State.) Text of law should be given as amended. Do not include matter being eliminated and do not use italics or underlining to indicate new matter. lh>Ydq X XXCRYX u e e n s b u ry_" XX7 Local Law No.------ - ---------------- of the year 26___08 'A local law_ r . TO AMEND _QUEEN,SBUj_ I "TAXATION" BY AMENDING ARTICLE III E ; _ �D "�.�.l,I�ET�0 N YEIERANS" Belt enacted-by the BOARDe �_ of the a�.�ia:�r.:Yair X CMMX XXOXXlbwn _____________--�____111LF�:NSB�J,&Y__ as follows. XXVM;FMXX Section 1. The purpose of this law is to provide for an increase in the cap or maximum exempt amount for Alternative Veterans tax exemptions allowable in accordance with New York State Real Property Tax Law §458-a and also provide for a Cold War.Veteran's Exemption in accordance with New York State Real Property Tax Law§458-b. Section 2. Chapter 155 of the Queensbiry. Town -Code entitled "Taxation," Article III . thereof entitled`Exemption for Veterans," §155-10, subsections A,B and C are hereby amended as follows: § 155-10.Exemptions granted. In accordance with New York State Real Property Tax Law §458-a, Subdivision 2(d),the maximum veterans exemption allowable from real property taxes is established as follows: A. Qualifying residential real property shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such property; provided however that such exemption shall n4 exceed the lesser of Thirty-Six Thousand Dollars ($36,000) or the product of-thirty-Six Thousand Dollars ($36,000) multiplied by the latest state equalization rate for the assessing unit. (If additional space is needed,attach pages the same size as this sheet,and numberea&) B. In addition to the exemption provided by paragraph(A) of this subdivision,where the veteran served in a combat theatre or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal,or the armed forces expeditionary medal, navy expeditionary medal, marine corps expeditionary medal, or global war on terrorism expeditionary medal, qualifying residential real property also shall be exempt from taxation to the extent of ten percent (10%) of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of Twenty-Four Thousand Dollars ($24,000) or the product of Twenty-Four Thousand Dollars ($24,000 multiplied by the latest state equalization rate for the assessing unit. C. In addition to the exemptions provided by paragraphs (A) and (B) of this subdivision, where the veteran received a compensation rating from the United States Veterans Administration or the United States Department of Defense because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by fifty percent (50%) of the veteran's disability rating, provided, however, that such exemption shall not exceed the lesser of One- Hundred Twenty Thousand Dollars ($120,000) or the product of One-Hundred Twenty Thousand Dollars ($120,000) multiplied by the latest state equalization rate for the assessing unit. For purposes of this paragraph, where a person has served in the active military, naval or air service during a period of war died in service of a service connected disability, such person shall be deemed to have been assigned a compensation rating of one hundred percent(100%). Section 3. Chapter 155 of the Queensbury Town Code entitled "Taxation," Article III thereof entitled "Exemption for Veterans," §155-10, is further amended to add the following new language directly following subsection C as follows: In accordance with New York State Real Property Tax Law §458-b, the maximum Cold War Veterans exemption allowable from real property taxes is established as follows: A. Qualifying residential real property of veterans of the United States armed forces who served during the Cold War (defined as September 2, 1945 to December 26, 1991) shall be exempt from taxation to the extent of fifteen percent (15%) of the assessed value of such property; provided however that such exemption shall not exceed the lesser of Twelve Thousand Dollars($12,000)or the product of Twelve Thousand Dollars ($12,000) multiplied by the latest state equalization rate for the assessing unit. B. In addition to the exemption provided by paragraph(A) of this subdivision,where the Cold War veteran received a compensation rating from the United States Veterans Administration or the United States Department of Defense because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property (2) multiplied by fifty percent (50%) of the veteran's disability rating, provided, however, that such exemption shall not exceed the lesser of Forty Thousand Dollars ($40,000) or the product of Forty Thousand Dollars ($40,000) multiplied by the latest state equalization rate for the assessing unit. For purposes of this paragraph, where a person has served in the active military, naval or air service during a period of war died in service of a service connected disability, such person shall be deemed to have been assigned a compensation rating of one hundred percent(100%). Section 4. Severability - The invalidity of any clause, sentence, paragraph or provision of this Local Law shall not invalidate any other clause, sentence, paragraph or part thereof. Section 5. Repealer - All Local Laws or ordinances or parts of Local Laws or ordinances in conflict with any part of this Local law are hereby repealed. Section 6. Effective Date - This Local Law shall take effect upon filing in the office of the New York State Secretary of State or as otherwise provided by law. (3) (Complete the certification in the paragraph that applies to the filing of this local law and strike out that which Is not applicable.) t. (Final adoption by local legislative body only.) (hereby certify that the local law annexed hereto,designated as local law No 4' of 20--00 8 A the(��own)(V4gS)Of---- _Qu e e n s b u ry_--_---__ _---�____�_ was duly passed by the own o a r d on- 5 j5 _______ 20 0 Bin accordance with the app licable �raReo�Leai�aa.eBodr) provisions of law. t. (Passage by local legislative body with approval,no disapproval or repassage after disapproval by the Elective Chief Executive Office`.) 'hereby certify that the local law annexed hereto,designated as local law No.- of 2U.----- ►f the(CountyXQtyXlbwn)(Village)of was duly passed by the V���d ) _____________ ___________ on------------------ 20--,and was(approvedXnot approveci)(repassed after.isapproval)by the------------ and was deemed duly adapted on 20-- ( .r C1 •) i accordance with the applicable provisions of law. (Final adoption by referendum.) tereby certify that the local law annexed hereto,designated as local law No. df 20— the(Coon tyX0h')(Tbwn)(NrdI&8e)of----- ---------------____________________.___________ was duly passed by the ------------------ ------ on---------- ---- 20----,and was(approvedXaot approvWXrepassed after we dLeSIAX&V aody) approval)by the---;-------------_• 20—.-. Such local law was submitted the people by reason of a(mandatory)(permissive)referendum,and received the affirmative vote of a majority of qualified electors voting thereon at the(generalxspecialXannuan•election held on------------------ 20--- ,in ardance with the applicable provisions of law. Subject to permissive referendum and final adoption because no valid petition was filed requesting. werendwn) Mby Certify that the local law annexed hereto,designated as local law No.--------------•---------_---------- of 20---_-- m(sty)(( ty)('lbwa)V rjlUge)of was duly passed by the ........ on on 20--,and was(approvedXnot approvWXrePUNd after pptuval)by n--------•.-------- 20.- . Such local law was subject to tstaar,tWm oAml u% ate tefereuftm and too valid petition requesting such referendum-was filed as of-- - -_____ 20.-.- ,in • of law- or wtth the applicable provasions jalt CWd VA�YC Utfttjer meats Or includes the dtlef executiv a bud the ruayotct of a city or village,or le basis or,if them be none, be chairperson of the county%gislati y, ,upe�SOC of a town where sash officer is vested with the power to approve-or veto local laws or ordinances. S. (City local law concerning Charter revision proposed by petition.) I hereby certify that the local law annexed hereto,designated as local law No.-------------------- of 20____ of the City of---------------------------------------------having been submitted to referendum pursuant to the provisions-of section(36)(37)of the Municipal Home Rule Law,and having received the affirmative vote of a majority of the qualified electors of such city voting thereon at the(special)(general)election held o 20___-, became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto,designated as local law No._- of 20 of the County of State of Ikew York,having been submitted to the eiectots at the General Election of November 20--_-,pursuant to subdivisions S and 7 of salion 33 of the Municipal Home Rule Law,and having receiv0d.the affirmative vote of a majority of the qualified elactots of the dr- ies of said c ounty.as a unit and a majority of the qualified electors of the towns of said county considered as a trait voting at said general election,became operative. f T any other authorized form of final adoption has been followed,please provide an appropriate eertltication.) further certify that I have compared the preceding local law with the original on file in this office and that the same :a correct transcript therefrom and of the whole of such original local law,and was finally a m the manner in- icated in paragraph---------- _,above. . oeo�ioes dated gioatike boajTo�ve or visage t3at (Sean Date: ertificatlon to be executed by County Attorney,Corporation Counsel,Town Attorney,'Village Attorney or aer authorized attorney of locality.) not:NW ---- --- --- )KffoF -- �e utndetsigtKd,hereby certify that the foregoing local lave contains the correct text and that all proper pivags ►e been k2d or taken for tine enactment of the local law annexed hereto. i sis I Robert H. afner _town Counsel Tide of Queensbury Town - Date: May 12.,2008 GENERAL 72 Hinchey Road Rochester, NY 14624 p:800/836-8834 fax:585/328-818 email:sales@generalcode.com 05/14/2008 #246D84 Ms. Darleen M. Dougher: The following material has been received and will be processed for inclusion in your Code as supplemental pages (where applicable): Local Law No. 4-2008. Town of Queensbury C/O Clerk's Office 742 Bay Road Queensbury, NY 12804 IJJJJlIJdIJJ}II;FFfit ili IIIFIFIi FJi}J}FF�J�F1J31tF1J1FFJtiI