Local Law Filing New York State Department of State
41 State Street, Albany, New York 12231
(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 underlining to indicate a new matter.
Town of Coventry
Local Law #1 of the year 2012.
A Local Law providing for a partial exemption from Town Property Taxes to persons with disabilities who have limited income.
Be it enacted by the Town Board of the Town of Coventry as follows:
Section 1. This Local Law is adopted pursuant to the authority of Real Property Tax Law Section 459-c. All definitions, terms and conditions of such Statute shall apply to this Local Law unless and except as otherwise provided herein.
Section 2. Real property owned by a person with disabilities whose income is limited by such disabilities, and used as the legal residence of such person, shall be entitled to a partial exemption from taxation to the maximum extent of 50% of assessed valuation.
Section 3. To be eligible for the exemption authorized by Section 459-c and implemented by this Local Law, the maximum income of such person shall not exceed $14,999.00 to qualify for the 50% exemption. Additionally, a lower percentage of exemption is extended to persons whose income exceeds the amount for the 50% exemption in accordance with the following schedule:
Annual Income Percentage of Assessed Valuation Exempt from Taxation
$14,999 and under 50%
$15,000 to $15,999 45%
$16,000 to $16,999 40%
$17,000 to $17,999 35%
$18,000 to $18,899 30%
$18,900 to $19,799 25%
$19,800 to $20,699 20%
$20,700 to $21,599 15%
$21,600 to $22,499 10%
$22,500 to $23,399 5%
Section 4. This Local Law shall become effective for Town taxes following its approval by the Town Board and upon filing with the Secretary of State, State of New York.
I certify that the Local Law annexed hereto and designated as Local Law # 1 of 2012 of the Town of Coventry was duly passed by the Town Board of the Town of Coventry on __________ day of _______, 2012 in accordance with the applicable provisions of New York State Law.
I further certify that I have compared the preceding Local Law with the original Local Law on file with my office and certify that the same is a correct transcript therefrom and the whole of such Local Law, and that the Local Law was finally adopted in the manner indicated at paragraph just above.
Theresa Schultheis, Town Clerk, Town of Coventry
State of New York
County of Chenango
I, Stephen B. Atkinson certify that the foregoing Local Law contains the correct text and that all the proper proceedings have been had or taken for the enactment of the Local Law annexed.
__________________________ Date: ___________________
Stephen B. Atkinson, Town Attorney
for the Town of Coventry