 | RESOLUTION NO. 229 of 2017 DATED: October 24, 2017 |
RESOLUTION ADOPTING INTRODUCTORY LOCAL LAW I OF 2017 (LOCAL LAW 9) - A LOCAL LAW AMENDING LOCAL LAW 3 OF 2007 FOR REAL PROPERTY TAX EXEMPTION FOR COLD WAR VETERANS (REAL PROPERTY)
| Seconded by: | Sweet |
WHEREAS, on October 23, 2007, a proposed local law which establishes a real property tax exemption for Cold War Veterans was presented to the Board of Supervisors for consideration and a public hearing that was held on November 27, 2007. Local Law #3 of 2007 adopted establishing the Cold War Veteran's exemption and was filed at the State on Dec. 6, 2007.
WHEREAS, the purpose of this local law is to amend Local Law #3 of 2017 according to Real Property Tax Law 458-B which added the language "notwithstanding the ten year limitation imposed by the foregoing provisions of this subparagraph, a county, city, town, village or school district that has adopted a local law or resolution pursuant to paragraph (a) of this subdivision may adopt a local law or resolution providing that the exemption authorized by this section shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to such ten year limitation. This local law changes has been authorized by enabling legislation of an amendment to the Real Property Tax Law of the State of New York, which allows the extension beyond 10 years at local option of the taxing jurisdictions. The prior local law also had a statement that required annually refiling to receive the exemption which should be removed because the RPTL 458-B states that the property owner shall not be required to refile each year.
WHEREAS, that the said Local Law, known as Introductory Local Law I of 2017 (Local Law 9), entitled "A Local Law which amends Local Law No. 3 of 2007", hereby is adopted and is incorporated as follow:
BE IT ENACTED by the Montgomery County Legislature as follows:
Local Law 3 of 2007 is hereby amended to include the following:
SECTION 3: EXEMPTION SCHEDULE
D. The exemption authorized by this law shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to a ten year limitation.
SAVING CLAUSE: If any clause, sentence, paragraph, section or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, such judgment decree or order shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section or part thereof directly involved in the controversy in which such judgment, decree or order shall have been rendered and the remainder of this Local Law shall not be affected thereby and shall remain in full force and effect, and
EFFECTIVE DATE: This Local Law shall take effect when all applicable statutory requirements for its passage and adoption have been fully complied with and it has been filed in the Office of the Secretary of State,
RESOLVED, that the Clerk of the Montgomery County Legislature hereby is authorized and directed to file one certified copy thereof in the Office of the Secretary of State and to ensure that it is published in the County’s designated legal newspapers, as required by law.
RESOLUTION VOTE, passed with Aye(9). (10/24/2017)
Prior Local Law
Attachment
Statement of Legislative and Financial Impact:
I. Nature of Request:
RESOLUTION ADOPTING A LOCAL LAW TO AMEND LOCAL LAW 3 OF 2007
II. Justification:
The State of New York has changed the requirements for the Cold War Veteran's Exemption allowing the taxing jurisdictions to remove the 10 year limit for the exemption by the adoption of a local law.
III. Legislative Impact:
Pursuant to Article 2 of the Charter the Montgomery County Legislature has the authority to pass local laws.
IV. Financial Impact:
Local Law #3 of 2007 had a 10 years limit for Cold War Veteran's. This would allow the exemption to continue. Otherwise, any Cold War Veteran that applied in 2008 will be losing the exemption next year.
| cc: | County Clerk County Treasurer |
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