Chapter 67 Chapter 67
TAXATION
[HISTORY: Adopted by the Town Board of the Town of Kinderhook as indicated in article histories. Amendments noted where applicable.]
ARTICLE I
Senior Citizens Exemption
[Adopted 3-12-1984 by L.L. No. 2-1984]
~ 67-1. Senior Citizen’s Exemption granted. [Amended 12-28-1989 by L.L. No. 7-1989; 12-10-1990 by L.L. No. 6-1990; 12-9-1991 by L.L. No. 6-1991; 1-21-1995 by L.L. No. 1-1995; 2-27-1995 by L.L. No. 2-1995; 1-29-1996 by L.L. No. 1-1996; 1-13-1997 by L.L. No. 1-1997; 1-11-1999 by L.L. No. 1-1999; 2-13-01 by L.L. No. 4-2001; by L.L. No. 1-2003; 1-23-04 by L.L. No. 1-2004]
Subject to and in accordance with the provisions of Section 467 of the New York State Real Property Tax Law (RPTL) real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, shall be exempt from taxation by the extent provided in section 67-2 of this Chapter. For the purpose of this section, sibling shall mean a brother or a sister, whether related through half blood, whole blood or adoption. This exemption applies to assessment rills based on taxable dates occurring on and after January 1, 2001.
~ 67-2. Calculation of Senior Citizen’s Exemptions. [Amended 2-13-2001 by L.L. No. 4 2001; by L.L. No.1-2003; 1-23-04 by L.L. No. 1-2004; 1-2-2007 by L.L. No. 8-2006; 2/26/08 by L.L. 4-2008; 10-30-09 by L.L. No. 8-2008]
The exemption granted pursuant to Section 67-1 above shall be based upon the combined annual income of all the owners of the real property and computed as set forth in the following table:
Total Owner Annual Income Percentage of Assessed Valuation
Exempt from Taxation
Income Level: Up to $28,000 50% reduction
More than $28,000, but less than $29,000 45% reduction
$29,000, but less than $30,000 40% reduction
$30,000, but less than $31,000 35% reduction
$31,000, but less than $31,900 30% reduction
$31,900, but less than $32,800 25% reduction
$32,800, but less than $33,700 20% reduction
$33,700, but less than $34,600 15% reduction
$34,600, but less than $35,500 10% reduction
$35,500, but less than $36,400 5% reduction
More than $36,400 0% reduction
ARTICLE II
Business Investment Exemption
[Adopted 3-10-1977 by L.L. No. 1-1977]
~ 67-3. Partial exemption not applicable.
Pursuant to the authority of Subdivision 7 of ~ 485-b of the Real Property Tax Law, the partial exemption from taxation, special ad valorem levies and service charges provided by such ~ 485-b is hereby repealed insofar as such exemption would have been applicable to eligible real property assessed for town purposes.
ARTICLE III
Veterans Tax Exemption
[Adopted 10-18-1984 by L.L. No. 3-1984]
~ 67-4. Purpose.
The purpose of this article is to increase the amount of exemption heretofore or hereafter granted to all veterans who presently own real property in the Town of Kinderhook or who hereafter become owners of real property in said town on or before December 30, 1985, and who are otherwise eligible for a veterans exemption pursuant to Subdivisions 1, 2 and/or 3 of ~ 458 of the Real Property Tax Law.
~ 67-5. Exemption increased.
The increase in the exemption shall be made by the Assessor in the manner provided in Subdivision 1(3) of ~ 458 of the Real Property Tax Law; no application need be filed by or on behalf of any owner of any eligible property, and the exemption shall be calculated as follows:
A. Gold Star Exemption Granted. Subject to and in accordance with the provision of Section 458-A of the New York State Real Property Tax Law (RPTL) a Gold Star Parent is hereby granted the Veterans’ exemption provided for in Section 458-AA (2) of the New York State Real Property Lat Law. A “Gold Star Parent” shall mean the parent of a child who dies in the line of duty while serving in the United States Armed Forces during a period of war as defined in Section 458-A (1) (a) of the RPTL. A Gold Star Parent shall be deemed “qualifying owner” under Section 458-A (1) (c) of the RPTL. Property owned by a Gold Star Parent shall be deemed “qualifying residential property” under Section 458-A (1) (d). This exemption applies
to assessment rolls based on taxable dates occurring on and after January 1, 2001. [Adopted 2-13-01 by L.L. 7-2001]
B. Real property that was on the 1973 Town Assessment Roll but not entitled to a veterans exemption at that time, which thereafter became eligible or hereafter becomes eligible for such exemption, shall be entitled to an increase in veterans exemptions by multiplying the exemption authorized by Subdivisions 1, 2 and/or 3 of ~ 458 of the Real Property Tax Law by the present assessed value of the property and dividing the product by the assessed value of the real property per the 1973 Town Assessment Roll.
C. Real property, upon which parcel new construction was made subsequent to the preparation of the 1973 Town Assessment Roll, which property was on the 1973 Assessment Roll and which at that time was not entitled to a veterans exemption but which thereafter became or hereafter becomes eligible for such exemption, shall be entitled to an increase in exemption to be ascertained by multiplying the exemption authorized by Subdivisions 1, 2 and/or 3 of ~ 458 of the Real Property Tax Law by the present assessed value of the real property and dividing the product by 17% of the present assessed value of said real property.
D. Alternative Exemption for Veterans who served during wartime. [Added 2-23-07 by L.L.2-2007]
(1) Definitions:
(a) Veteran–as defined in RPTL § 458-a
(b) Wartime Veteran–A Veteran who served during a period of War (World War I, World War II, Korean War [6/27/50-1/31/55]. Vietnam War [12/28/61-5/7/75], or Persian Gulf conflict (on or after 8/2/90) and who was discharged or released under honorable conditions.
(c) Combat Veteran–A Veteran who was awarded an Armed Forces Expeditionary Medal, a Navy and Marine Corps Expeditionary Medal; or a Global War or Terrorism Expeditionary Medal and who was discharged or released under honorable conditions.
(d) Disabled Veteran–A Veteran who receives a compensation rating from the United State Veteran’s Administration because of a service connected disability.
(2) The following real property tax exemptions are established for the classification of Veterans who served during wartime as indicated above and who own real property in the Town of Kinderhook. This exemption applies to assessment rolls based on taxable dates occurring on and after January 1, 2007.
Amount
of Assessed
Veteran Valuation Exempt
Classification From Taxation
Wartime Veteran $24,000
Combat Veteran $16,000
Disabled Veteran 50% of the Veterans’ disability
rating not to exceed $80,000
The foregoing exemptions are cumulative, the effect of which is that a Veteran is entitled to the total amount of all exemptions which pertain to the Veteran Classification to which that Veteran belongs.
E. “Cold War” Veteran’s Exemption – [Added 10-30-08 by L.L. 10-2008]
In accordance with the provisions of Section 458-b of the Real Property Tax Law of the State of New York, residential real property owned by veterans who rendered military service to the United States during the “Cold War” shall be partially exempt from Town taxation in accordance with the percentages set forth in Section 2 thereof. The exemption is available to veterans who served on active duty (exclusive of training) in the United States armed forces between September 2, 1945 and December 26, 1991, and who are not currently receiving either the eligible funds or alternative veterans’ exemption.
Pursuant to RPTL Section 458-b (2)(a)(ii) said maximum exemption allowable shall be fifteen percent of the property’s assessment, not to exceed twelve thousand dollars, or the product of twelve thousand dollars multiplied by the latest final state equalization rate, whichever is less. Additionally, pursuant to RPTL 458-b (2)(b) where a “Cold War” veteran received a compensation rating from the United States Veteran’s Affairs or from 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 of the “Cold War” veteran’s disability rating; provided, however, that such exemption shall not exceed
forty thousand dollars or the product of forty thousand dollars multiplied by the latest final state equalization rate, whichever is less.
This exemption applies to assessment rolls based on taxable dates occurring on and after January 1, 2009.
ARTICLE IV
Physically Disabled Tax Exemption
[Adopted 11-13-1995 by L.L. No. 4-1995]
~ 67-6. Exemption granted.
Pursuant to ~ 459 of the Real Property Tax Law, any improvement to any real property constructed prior or subsequent to the effective date of this article, which real property is used solely for residential purposes as a one- , two- or three-family residence, shall be exempt from taxation to the extent of any increase in value attributable to such improvement, if such improvement is used for the purpose of facilitating and accommodating the use and accessibility of such real property by a resident owner of the real property who is physically disabled or a member of the resident owner's household who is physically disabled if such member resides in the real property.
~ 67-7. Application; certified statement.
Such exemption shall be granted only upon an application by the owner or all of the owners of the real property on a form prescribed by the State Board of Equalization and Assessment (or the successor thereto), which form shall be submitted to the Assessor, together with a certified statement from a physician licensed to practice in the State of New York which states that the individual has a permanent physical impairment which substantially limits one or more of the individual's major life activities, except such an individual who has obtained a certificate from the State Commissioner for the Blind or Visually Handicapped stating that such individual is legally blind.
~ 67-8. Continuation of exemption; termination.
Upon such application and to the satisfaction of the Assessor, the exemption shall be granted, and, once granted, the exemption shall continue to the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.
ARTICLE V
Exemption for Disabled Persons with Limited Income
[Adopted 2-9-1998 by L.L. No. 3-1998; Amended 2-13-2001 by L.L. No. 5-2001]
~ 67-9. Persons with Disabilities defined.
A “person with a disability” is one who has a physical or mental impairment, not due to current use of alcohol or illegal drug use, which substantially limits such person’s ability to engage in one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning and working and which is (i) certified to receive social security disability insurance or supplemental security benefits under the Social Security Act, or (ii) is certified to receive Railroad Retirement Disability benefits under the Federal Railroad Retirement Act, or (iii) has received a certificate from the state commission for the blind and visually handicapped stating that such person is legally blind. An award letter from Social Security
Administration for the Railroad Retirement Board or a certificate from the state commission for the blind and visually handicapped shall be submitted as proof of disability.
~ 67-10. Person with Disabilities Exemption granted. [Amended 2-13-2001 by L.L. No. 5-2001]
Subject to and in accordance with Section 459-C of the New York State Real Property Tax Law (RPTL) real property owned by one or more person with disabilities, or real property owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose income, as defined in Section 459-C of the RPTL, is limited by reason of such disability, shall be exempt from taxation by the Town to the extent provided in Section 67-11 of this Chapter. For the purpose of the Section a “sibling” shall mean a brother or sister, whether related through half blood, whole blood, or adoption.
~ 67-11. Calculation of Person with Disabilities Exemption. [Amended 2-13-2001 by L.L. No. 5-2001; by L.L. No.1-2003; 1-23-04 by L.L. No. 1-2004; 1-2-07 by L.L. No. 7-2006; 2-26-08 by L.L. No. 5- 2008; 10-30-08 by L.L. No. 9-2008]
The exemption granted pursuant to Section 67-10 of this Chapter shall be based upon the combined annual income of all of the owners of the real property and computed as set forth in the following table:
Total Owner Annual Income Percentage of Assessed Valuation
Exempt from Taxation
Income Level: Up to $28,000 50% reduction
More than $28,000, but less than $29,000 45% reduction
$29,000, but less than $30,000 40% reduction
$30,000, but less than $31,000 35% reduction
$31,000, but less than $31,900 30% reduction
$31,900, but less than $32,800 25% reduction
$32,800, but less than $33,700 20% reduction
$33,700, but less than $34,600 15% reduction
$34,600, but less than $35,500 10% reduction
$35,500, but less than $36,400 5% reduction
More than $36,400 0% reduction
~ 67-12. Applicability of statute.
All of the provisions of ~ 459-c of the Real Property Tax Law applicable to the granting of exemptions herein shall be applicable to effectuating the exemptions provided by this article.
~67-13. Exemption for Living Quarters for Parent or Grandparents.
Subject to and in accordance with Section 469 of the New York State Real Property Tax Law (RPTL) an exemption from taxation is hereby granted to owners of residential property for the increase in value to the property for the construction or reconstruction of living quarters for a parent or grandparent who is at least 62 years of age. The term “parent or grandparent” shall be deemed to include natural or adopted grandparent and parents of the owner of the property or the spouse of the owner. The exemption, which applies to taxes and special as valorem taxes, is limited to the lesser of:
A. The increase in the value attributable to the new construction or reconstruction, or
B. 20 percent (20%) of the total assessed value of the property, or
C. 20 percent (20%) of the median sale price of residential as reported in the most recent sales statistical summary published by the state board for Columbia County.
“This exemption applies to assessment rolls based on taxable status dates occurring on and after January 1, 2001.” [Adopted 4-13-01 by L.L. 6-2001]
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