§ 459-A — Improvements to property made pursuant to the Americans with Disabilities Act of 1990

New York § 459-A

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 459-a. Improvements to property made pursuant to the Americans with\nDisabilities Act of 1990. 1. Real property altered, installed or\nimproved subsequent to the Americans with Disabilities Act of 1990 (P.L.\n101-336) for the purposes of removal of architectural barriers for\npersons with disabilities in existing property shall be exempt from\ntaxation and special ad valorem levies as hereinafter provided. After a\npublic hearing, the governing board of a county, city, town or village\nmay adopt a local law and a school district, other than a school\ndistrict subject to article fifty-two of the education law, may adopt a\nresolution to grant the exemption authorized pursuant to this section. A\ncopy of such local law or resolution shall be filed with the\ncommissioner and the assessor of such county, city, town or village who\nprepares the assessment roll on which the taxes of such county, city,\ntown, village or school district are levied.\n 2. (a) Improvements to such real property shall be exempt pursuant to\nthe following exemption schedule:\n YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION\n 1 50\n 2 45\n 3 40\n 4 35\n 5 30\n 6 25\n 7 20\n 8 15\n 9 10\n 10 5\n (b) No exemption shall be granted for alterations, installations or\nimprovements unless such alterations, installations or improvements were\ncommenced subsequent to the effective date of the local law or\nresolution adopted pursuant to subdivision one of this section.\nNotwithstanding the foregoing provision, if such alterations,\ninstallations or improvements were commenced prior to the effective date\nof the local law or resolution adopted pursuant to subdivision one of\nthis section, such alterations, installations or improvements may\nreceive an exemption pursuant to the exemption schedule of this section\nfor the remainder of the authorized period of exemption as if such\nalterations, installations or improvements had been commenced on or\nafter such effective date; provided, however, the property shall not be\neligible for refunds of property taxes or special ad valorem levies paid\nprior to the effective date of the local law or resolution.\n 3. Such exemption shall be granted only upon application by the owner\nor all the owners of such building on a form prescribed by the state\nboard. The application shall be filed with the assessor of the county,\ncity, town or village having the power to assess property for taxation\non or before the appropriate taxable status date of such county, city,\ntown or village.\n 3-a. Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n 4. If satisfied that the applicant is entitled to an exemption\npursuant to this section, the assessor shall approve the application and\nsuch building shall thereafter be exempt from taxation and special ad\nvalorem levies as herein provided commencing with the assessment roll\nprepared on the basis of the taxable status date referred to in\nsubdivision three of this section. The assessed value of any exemption\ngranted pursuant to this section shall be entered by the assessor on the\nassessment roll with the taxable property, with the amount of the\nexemption shown in a separate column.\n 5. A county, city, town or village may, by local law, or a school\ndistrict may, by resolution:\n (i) reduce the per centum of exemption otherwise allowed pursuant to\nthis section and\n (ii) limit eligibility for the exemption to those forms of\nalterations, installations, or improvements as are prescribed in such\nlocal law or resolution.\n