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New York State Department of State Division of Corporations, State Records and Uniform Commercial Code One Commerce Plaza, 99 Washington Avenue / n r a l I a w Filinn Albany, NY 12231-0001 L^UL^ai u a v v 1 l l l l / y www.dos.state.ny.us/corps (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. [acounty nCity nTown DVillage f ^ ^ ^ l ^ n n O (Select one:) \ S T K T E R E C O B D b of Cortland 18w Local Law No. 5 of the year 20 A local law ^ Restating Local Law No. 3 of 2010 Providing for (Insert Title) a Real Property Tax Exemption for Cold War Veterans Pursuant to Real Property Tax Law Section 458-b Be it enacted by the Legislature ^ j ^ ^ (Name ofLegisiative Body) (xjCounty DCity DTown DVillage (Select one:) of Cortland as follows: See Attached (If additional space is needed, attach pages the same size as this sheet, and number each.) DOS-0239-f-l (Rev. 02/10) Page 2 of 4 ---PAGE BREAK--- (Complete the certification in the paragraph that applies to the filing of this local law and strike out that which is not applicable.) 1. (Final adoption by local legislative body only.) I hereby certify that the local law annexed hereto, designated as local law No. ^ the ( 6 o u ^ of C^ortland Cortiand uounty Legialture on 20^^ (Name of Legislative Body) provisions of law. of 20 14 of was duly passed by the in accordance with the applicable 2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective Chief Executive Officer*.) I hereby certify that the local law annexed hereto, designated as local law No. of 20^ of the (County)(City)(Town)(Village) of was duly passed by the on 20 (Name ofLegisiative Body) (repassed after disapproval) by the on 20 (Elective Chief Executive Officer*) , in accordance w ith the applicable provisions of law. and was (approved)(not approved) _ and was deemed duly adopted 3. (Final adoption by referendum.) I hereby certify that the local law annexed hereto, designated as local law No. the (County)(City)(Town)(Village) of on 20 (Name of Legislative Body) (repassed after disapproval) by the (Elective Chief Executive Officer*) of 20. of was duly passed by the , and was (approved)(not approved) on 20 Such local law was submitted to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative vote of a majority ofthe qualified electors voting thereon at the (general)(special)(annual) election held on 20 , in accordance with the applicable provisions of law. 4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting referendum.) I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the (County)(City)(Town)(Village) of was duly passed by the on 20 , and was (approved)(not approved) 20^^ . Such local (Name of Legislative Body) (repassed after disapproval) by the on (Elective Chief Executive Officer*) law was subject to permissive referendum and no valid petition requesting such referendum was filed as of 20 , in accordance with the applicable provisions of law. * Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county-wide basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances. DOS-0239-f-l (Rev. 02/10) Page 3 of 4 ---PAGE BREAK--- 5. (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 ofthe qualified electors of such city voting thereon at the (special)(general) election held on 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 New York, having been submitted to the electors at the General Election of November 20 , pursuant to subdivisions 5 and 7 of section 33 ofthe Municipal Home Rule Law, and having received the affirmative vote of a majonty of the qualified electors of the cities of said county as a unit and a majority of the qualified electors ofthe towns of said county considered as a unit voting at said general election, became operative. (If any other authorized form of final adoption has been followed, please provide an appropriate certification.) I further certify that I have compared the preceding local law with the original on file in this office and that the same is a correct transcript therefrom and ofthe whole of such original local law, and was finally adopted in the manner indicated in paragraph J above. jrk of the coanty legislafive body, Cil Clerk ofthe coohty legislative body, City, Town orVillage Clerk or officer designated by local legislative body (Seal) Date: ^ I j (Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other authorized attorney of locality.) STATE OF NEWYORK COUNTY OF Portland I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all proper proceedings have been had or taken for the enactment ofthe local law annexed hereto. Signature County Attorney Title •Coun] Hity^ Cortland Town Wla§e Date: DOS-0239-f-l (Rev. 02/10) Page 4 of 4 ---PAGE BREAK--- ON MOTION OF SUSAN BRIGGS, CHAIR RESOLUTION NO. 168-14 Adopt Proposed Local Law 5 of 2014 A Local Law Restating Local Law No. 3 of 2010 Providing for A Real Property Tax Exemption for Cold War Veterans Pursuant to Real Property Tax Law Section 458-B WHEREAS, said Local Law has been in its final form upon the desks of the members of the Legislature at least seven calendar days, exclusive of Sunday, prior to this date; AND WHEREAS, a public hearing thereon has been held before this Legislature after publication of notice thereof as legally required; NOW THEREFORE, BE IT RESOLVED, that proposed Local Law for the year 2014 is hereby adopted and shall take effect upon the filing thereof in the Office of the Secretary of State as provided by Municipal Home Rule Law, and be it further RESOLVED, that the Clerk of the Legislature shall cause an abstract of this local law to be published in the County's official newspaper at least once a week for two successive weeks, the first publication of which shall be had within ten days after the local law becomes effective; NOW, THEREFORE BE IT ENACTED by the Legislature ofthe County of Cortland, as follows: Section 1. Title This local law shall be knovm as the "Cold War Veterans Property Tax Exemption Law". Section 2. Findings The New York State Legislature has amended Section 458-b of the New York State Real Property Tax Law (RPTL) to provide the County of Cortland and other jurisdictions with the option of enacting a local law extending to Cold War Veterans a real property tax exemption similar to tax exemptions granted other war veterans. It is the intent of the Cortland County Legislature to extend such tax exemptions to Cold War Veterans by this local law. Section 3. Definitions "Cold War Veteran" means a person, male or female who served on active duty in the United States armed forces, during the time period from September 2, 1945 to December 26, 1991, and was discharged or released therefrom under honorable conditions. ---PAGE BREAK--- b. ) "Armed Forces" means the United States army, navy, marine corp, air force, and coast guard. c. ) "Active Duty" means full-time duty in the United States armed forces, other than active duty for training. d. ) "Service Connected" means, with respect to disability or death, that such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in the line of duty on active military, naval or air service. e. ) "Qualified Owner" means a Cold War veteran, the spouse of a Cold War veteran, or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled. f. ) "Qualified Residential Real Property" means property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this section. Such property shall be the primary residence of the Cold War veteran or the unremarried surviving spouse of a Cold War veteran, unless the Cold War veteran or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization. g. ) "Latest State Equalization Rate" means the latest final state equalization or special equalization rate established by the state board pursuant to Article 12 of the Real Property Tax Law. The state board shall establish a special equalization rate if it finds that there has been a material change in the level of assessment since the establishment of the latest state equalization rate, but in no event shall such special equalization rate exceed one hundred. In the event that the state equalization rate exceeds one hundred, then the state equalization rate shall be one hundred for the purposes of this section. Where a special equalization rate is established for purposes of this section, the assessor is directed and authorized to recompute the Cold War veterans exemption on the assessment roll by applying such special equalization rate instead of the latest state equalization rate applied in the previous year and to make the appropriate corrections on the assessment roll, notwithstanding the fact that such assessor may receive the special equalization rate after the completion, verification and filing of such final assessment roll. In the event that the assessor does not have custody of the roll when such recomputation is accomplished, the assessor shall certify such recomputation to the local officers having custody and control of such roll, and such local officers are hereby ---PAGE BREAK--- directed and authorized to enter the recomputed Cold War veterans exemption certified by the assessor on such roll. "Latest Class Ratio" means the latest final class ratio established by the state board pursuant to title one of Article 12 of the Real Property Tax Law for use in a special assessing unit as defined in Real Property Tax Law §1801. Section 4. Grant of Exemption a. ) As authorized by Real Property Tax Law §458-b, the County of Cortland is hereby providing that qualifying residential real property of Cold War veterans, as previously defined, 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 six thousand dollars ($6,000) or the product of $6,000 multiplied by the latest state equalization rate for the assessing unit, or in the case of a special assessing unit, the latest class ration, whichever is less. b. ) In addition to the exemption provided in paragraph a of Section 4 of this local law, where the Cold War veteran received a compensation rating from the United States veterans 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 (50%) of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed twenty thousand dollars ($20,000), or the product of $20,000 multiplied by the latest state equalization rate for the assessing unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less. Section 5. Limitations a. ) The exemption from taxation provided by this local law shall not be applicable to taxes levied for school purposes. b. ) If a Cold War veteran receives the exemption under Real Property Tax Law §458, or §458-a, the Cold War veteran shall not be eligible to receive the exemption provided by this local law. c. ) The exemption provided by Section 4 of this local law shall be granted for a period of ten (10) years. The commencement of such ten year period shall be govemed pursuant to this subparagraph. Where a qualified owner owns qualifying residential real property on the effective date of the local law providing for such exemption, such 10 year period shall be measured from the assessment roll prepared pursuant to the first taxable status date occurring on or after the effective date of the local law providing for such exemption. Where a qualified owner does not own qualifying residential real property on the effective date of the local law providing for such exemption, such 10 year period shall be ---PAGE BREAK--- measured from the assessment roll prepared pursuant to the first taxable status date occurring at least sixty (60) days after the date of purchase of qualifying residential real property; provided, however, that should the veteran apply for and be granted an exemption on the assessment roll prepared pursuant to a taxable status date occurring within 60 days after the purchase of residential real property, such 10 year period shall be measured from the first assessment roll in which the exemption occurs. If, before the expiration of such 10 year period, such exempt property is sold and replaced with other residential real property, such exemption may be granted pursuant to this subdivision for the unexpired portion of the 10 year period. d. ) Application for exemption shall be made by the owner, or all of the owners, of the property on a form prescribed by the state board, subject to the conditions set forth in Real Property Tax Law §458-b. The owner or owners shall file the completed form in the assessor's office on or before the first appropriate taxable status date. e. ) This law may be repealed by the County of Cortland. Such repeal shall occur at least ninety (90) days prior to the taxable status date of the County of Cortland. Section 6. Severabilty If any clause, sentence, paragraph, subdivision, section or part of this local law be adjudged by any court or 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 of 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. Section 7. Effective Date This local law shall take effect upon the filing thereof in the Office of the Secretary of State as provided by the Municipal Home Rule Law. STATE OF NEW YORK ) SS: COUNTY OF CORTLAND ) This is to certify that I, the undersigned. Clerk of the Cortland County Legislature, have compared the foregoing copy with the original now on file in this office, and that the above actions were passed by the Cortland County Legislature on the 12th day of June, 2014 and that the same is a correct and true transcript of such actions taken. IN WITNESS WHEREOF I have hereunto set my hand and the official seal ofthe CORTLAND COUNTY LEGISLATURE, this 12th day of June, 2014.