DATED: 1996

Local Law NO. 1
SECTION 1. PURPOSE. The General Purpose of this Local Law is to exempt from
taxation, real property, altered, installed or improved, subsequent to the
American’s with Disabilities Act of 1990 for the purposes of removal of
architectural barriers for the disabled. This local law has been
authorized by enabling legislation of an amendment to the Real Property Tax
Law of the State of New York which added a new Section 459-a. The State
Legislature and the Governor enacted 'such legislation into law during the
1995 Legislative Session.

SECTION 2. JUSTIFICATION: This Local Law provided for a percentage of
exemption from real property taxation and is sought to encourage the
removal of architectural barriers for the disabled in existing property.

SECTION 3. EXEMPTION SCHEDULE: Such real property shall be exempt pursuant to the following exemption schedule:

YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 50
2 45
3 40
4 35
5 30
6 25
7 20
8 15
9 10
10 5

SECTION 4. ELIGIBILITY FOR EXEMPTION: No exemption sha11 be granted for
alterations, installations or improvements unless:
A. Such alterations, insta1lations or improvements were commended
subsequent to the effective date of this Local Law, and
B. If such alterations installations or improvements were commenced prior
to the effective date of the Local Law such alterations, installations or
improvements may be subject to the Exemption Schedule of this subdivision
beginning from the date of such alterations, installations or improvements
pursuant to the Americans with Disabilities Act of 1990 for existing buildings
and shall not be eligible for refunds of property taxes or special ad valorem
levies due to the exemption prior to the effective date of the Local Law.
C. Such exemption shall be granted only upon application by the owner or
all the owners of such building on a form prescribed by the state board the
application shall be filed with the Assessor of the City or Town having the
power to assess property for taxation on or before the appropriate taxable
status date of such County.
D. If satisfied that the applicant is entitled to an exemption pursuant to
this Section, 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 referred to in Subdivision Three of this Section. The
assessed value of any exemption granted pursuant to this Section 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.

SECTION 5. SAVING CLAUSE: If any clause, sentence or paragraph of this Local
Law shall be adjudged by any Court of competent jurisdiction to be invalid,
such judgment, decree or .order shall affect, impair or invalidate the
remainder of the Local Law which shall as to such remainder remain in
effect.

SECTION 6. EFFECTIVE DATE: This Local Law shall take effect immediately and
shall apply to assessment rolls completed on or after such effective date.