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
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