Chapter 204

ARTICLE I ARTICLE V Utility Tax Collection of Property Taxes § 204-1. Tax imposed. § 204-22. Collection of taxes. § 204-2. Definitions. § 204-23. Filing of copies. § 204-3. Records. § 204-4. Utilities to file returns. ARTICLE VI § 204-5. Tax payable with return. Disabled Persons Tax Exemption § 204-6. Failure to submit acceptable return. § 204-24. Exemption granted. § 204-7. Service of notice. § 204-25. Percent of exemption allowed. § 204-8. Penalties. § 204-26. Application for exemption; late renewal. § 204-9. Refunds. § 204-10. Source of tax moneys. ARTICLE VII § 204-11. Action to enforce payment. Cold War Veterans Tax Exemption § 204-12. Powers of Village Treasurer. § 204-13. Confidentiality of records and § 204-27. Purpose. returns; penalties for offenses. § 204-28. Exemption granted; limitations. § 204-14. Disposition of moneys collected. ARTICLE VIII ARTICLE II Tax Abatement for Rent-Controlled and Rent- Senior Citizens Tax Exemption Regulated Property Occupied by Certain Senior Citizens or Persons with Disabilities § 204-15. Exemption granted. § 204-16. Income eligibility. § 204-29. Definitions. § 204-17. Application for exemption. § 204-30. Statutory provisions adopted; application of provisions. ARTICLE III § 204-31. through § 204-40. (Reserved) Business Investment Tax Exemption ARTICLE IX § 204-18. Reduction of statutory Volunteer Firefighters and Ambulance Workers exemption. Exemption § 204-19. Existing exemptions not affected. § 204-41. Exemption granted. § 204-42. Eligibility requirements. ARTICLE IV § 204-43. Application for exemption. Alternative Veterans Tax Exemption § 204-44. Certification. § 204-45. No diminution of benefits. § 204-20. Purpose. § 204-46. Grant of lifetime exemption. § 204-21. Exemption granted; limitations. CROTON-ON-HUDSON CODE § 204-47. Unremarried spouse of enrolled § 204-61. Leasing of single-family home member killed in the line of prohibited; discontinuance of duty. exemption. § 204-48. Unremarried spouse of § 204-62. Application for exemption. deceased enrolled member. § 204-63. Sunset. ARTICLE X ARTICLE XIII Exemption of Capital Improvements to Exemption for Improvements to Property Made Residential Property for the Creation of Pursuant to the Americans with Disabilities Act Accessory Dwelling Units of 1990 § 204-49. Exemption granted. § 204-64. Exemption granted. § 204-50. Limitations. § 204-65. Exemption schedule. § 204-51. Application for exemption. § 204-66. Limitations. § 204-67. Application for exemption. ARTICLE XI Exemption for Construction of Living Quarters ARTICLE XIV for Parent or Grandparent Exemption for Physically Disabled Crime Victims § 204-52. Exemption granted. § 204-53. Limitations. § 204-68. Exemption granted. § 204-54. Application for exemption. § 204-69. Qualification; application for § 204-55. Penalties for false statements. exemption. ARTICLE XII ARTICLE XV Exemption for First-Time Homebuyers of Newly Exemption for Improvements to Real Property Constructed Homes Meeting Certification Standards for Green Buildings § 204-56. Exemption granted. § 204-57. Definitions. § 204-70. Exemption granted. § 204-58. Application of exemption. § 204-71. Extent of exemption. § 204-59. Eligibility. § 204-72. Maximum exemption amount. § 204-60. Maximum household income. § 204-73. Criteria for eligibility. § 204-74. Application for exemption. ARTICLE I Utility Tax [Adopted 3-6-1958 by L.L. No. 3-1958] § 204-1. Tax imposed. Pursuant to the authority granted by § 5-5 of the Village Law of the State of New York, a tax equal to 1% of its gross income from and after the first day of January 1958, is hereby imposed upon every utility doing business in the Village of Croton-on-Hudson which is subject to the supervision of the State Department of Public Service, which has a gross income, for the 12 months ending December 3 of the year immediately prior to the tax year, in excess of $500, except motor carriers or brokers subject to such supervision under Article 7 of the Transportation Law, and a tax equal to 1% of its gross operating income from and after the first day of January 1958, is hereby imposed upon every other utility doing business in the Village of Croton-on-Hudson which has a gross operating income for the 12 months ending said December 3 in excess of $500, which taxes shall have application only within the territorial limits of the Village of Croton-on-Hudson and shall be in addition to any and all other taxes and fees imposed by any other provision of law. Such taxes shall not be imposed on any transaction originating or consummated outside of the territorial limits of the Village of Croton-on-Hudson, notwithstanding that some act is necessarily performed with respect to such transaction within such limits. § 204-2. Definitions. As used in this article, the following terms shall have the meanings indicated: GROSS INCOME — Includes receipts received in or by reason of any sale, conditional or otherwise (except sales hereinafter referred to with respect to which it is provided that profits from the sale shall be included in gross income), made or service rendered for ultimate consumption or use by the purchaser in the Village of Croton-on-Hudson, including cash, credits and property of any kind or nature (whether or not such sale is made or such service is rendered for profit), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or services whatsoever; also profits from the sale of securities; also profits from the sale of real property growing out of the ownership or use of or interest in such property; also profit from the sale of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the period for which a return is made); also receipts from interest, dividends, and royalties, derived from sources within the Village of Croton-on-Hudson other than such as are received from a corporation a majority of whose voting stock is owned by the taxpaying utility, without any deduction therefrom for any expenses whatsoever incurred in connection with the receipt thereof; and also profits from any transaction (except sales for resale and rentals) within the Village of Croton-on-Hudson whatsoever; provided, however, that the words "gross income" shall include, in the case of a utility engaged in selling telephone or telephone service, only receipts from local exchange service wholly consummated within the Village of Croton-on- Hudson, and in the case of a utility engaged in selling telegraphy or telegraph service, only receipts from transactions wholly consummated within the Village of Croton-on-Hudson. GROSS OPERATING INCOME — Includes receipts received in or by reason of any sale, conditional or otherwise, made for ultimate consumption or use by the purchaser of gas, electricity, steam, water, refrigeration or telephony or telegraphy or in or by reason of the furnishing for such consumption or use of gas, electric, steam, water, refrigerator or telephone or telegraph service in the Village of Croton-on- Hudson, including cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or services or other costs, interest or discount paid or any other expenses whatsoever. PERSON — Persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignees of rents, any person acting in a fiduciary capacity or any other entity and persons, their assignees, lessees, trustees or receivers appointed by any court whatsoever or by any other means, except the state, municipalities, political and civil subdivisions of the state or municipality, public districts and corporations and associations organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. UTILITY — Includes every person subject to the supervision of the State Department of Public Service, except omnibus corporations subject to the supervision of the State Department of Public Service under Article 7 of the Transportation Law and persons engaged in the business of operating or leasing sleeping and parlor railroad cars or of operating railroads other than street surface, rapid transit, subway and elevated railroads, and also includes every person, whether or not such person is subject to such supervision, who sells gas, electricity, steam, water, refrigeration, telephony or telegraphy delivered through mains, pipes or wires or furnishes gas, electric, steam, water, refrigerator, telephony or telegraph service by means of mains, pipes or wires, regardless of whether such activities are the main business of such person or only incidental thereto or of whether use is made of the public interests. § 204-3. Records. Every utility subject to tax under this article shall keep such records of its business and in such form as the Treasurer of the Village may require, and such records shall be preserved for a period of three years, except that the Treasurer may consent to their destruction within that period or may require that they be kept longer. § 204-4. Utilities to file returns. Every utility subject to tax hereunder shall file, on or before April 25, July 25, October 2 and January 25, a return for the three calendar months preceding each such return date, including any period for which the tax imposed hereby or by any amendment hereof is effective, each of which returns shall state the gross income or gross operating income for the period covered by each such return. Returns shall be filed with the Treasurer of the Village on a form to be furnished by him for such purpose and which shall contain such other data, information or matter as he may require to be included therein. Notwithstanding the foregoing provisions of this section, any utility whose average gross income or average gross operating income, as the case may be, for the aforesaid three months' period is less than $1,500 may file a return annually on January 2 for the 12 preceding calendar months, and the Treasurer of the Village may require any utility to file an annual return, which shall contain any data specified by him, regardless of whether the utility is subject to tax under this section. The Treasurer, in order to ensure payment of the tax imposed, may require at any time a further or supplemental return, which shall contain any data that may be specified by him. Every return shall have annexed thereto a certification by the head of the utility making the same, or of the owner or of a copartner thereof, or of a principal officer of the corporation, if such business is conducted by a corporation, to the effect that the statements contained therein are true. § 204-5. Tax payable with return. At the time of filing a return as required by this article, each utility shall pay to the Treasurer of the Village the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due, on the last day on which the return is required to be filed. § 204-6. Failure to submit acceptable return. A. In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the Treasurer of the Village and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from him or if no return is made for any period, the Treasurer shall determine the amount of tax due from such information as he is able to obtain and, if necessary, may estimate the tax on the basis of external indices or otherwise. He shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax, unless the person against whom it is assessed shall, within 30 days after the giving of notice of such determination, apply to the Treasurer for a hearing or unless the Treasurer, of his own motion, shall reduce the same. After such hearing, the Treasurer shall give notice of his decision to the person liable for the tax. Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under Article 7 of the Civil Practice Law and Rules if application therefor is made to the Supreme Court within 90 days after the giving of the notice of such final determination; provided, however, that any such proceeding under said Article 78 shall not be instituted unless the amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local law, ordinances or resolution, shall be first deposited and an undertaking filed, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that if such proceeding is dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding. B. Except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the date of the filing of a return; provided, however, that where no return has been filed as required by this article, the tax may be assessed at any time. § 204-7. Service of notice. Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom it is intended in a postpaid envelope, addressed to such person at the address given by him in the last return filed by him under this article or, if no return has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this article by the giving of notice shall commence to run from the date of mailing of such notice. § 204-8. Penalties. Any person failing to file a return or corrected return or to pay any tax or any portion thereof within the time required by this article shall be subject to a penalty of 5% of the amount of tax due, plus 1% of such tax for each month of delay or fraction thereof, excepting the first month, after such return was required to be filed or such tax became due; but the Treasurer of the Village, for cause shown, may extend the time for filing any return and, if satisfied that the delay was excusable, may remit all or any portion of the penalty fixed by the foregoing provisions of this section. § 204-9. Refunds. If, within one year from the giving of notice of any determination or assessment of any tax or penalty, the person liable for the tax shall make application for a refund thereof and the Treasurer of the Village or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the Treasurer shall refund the amount so determined. For like cause and within the same period, a refund may be so made on the initiative of the Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Treasurer as hereinbefore provided unless the Treasurer, after a hearing as hereinbefore provided or of his own motion, shall have reduced the tax or penalty or it shall have been established in a proceeding under Article 7 of the Civil Practice Law and Rules of the State of New York that such determination was erroneous or illegal. All refunds shall be made out of money collected under this article. An application for a refund, made as hereinbefore provided, shall be deemed an application for the revision of any tax or penalty complained of, and the Treasurer may receive additional evidence with respect thereto. After making his determination, the Treasurer shall give notice thereof to the person interested, and he shall be entitled to an order to review such determination under said Article 78, subject to the provisions hereinbefore contained relating to the granting of such an order. § 204-10. Source of tax moneys. The tax imposed by this article shall be charged against and be paid by the utility and shall not be added as a separate item to bills rendered by the utility to customers or others but shall constitute a part of the operating costs of such utility. § 204-11. Action to enforce payment. Whenever any person shall fail to pay any tax or penalty imposed by this article, the Village Attorney shall, upon the request of the Treasurer of the Village, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the Treasurer. Each such tax and penalty shall be a lien upon the property of the person liable to pay the same, in the same manner and to the same extent that the tax and penalty imposed by § 186-a of the Tax Law is made a lien. § 204-12. Powers of Village Treasurer. In the administration of this article, the Treasurer of the Village shall have power to make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of his powers and the performance of his duties and to prescribe the form of blanks, reports and other records relating to the administration and enforcement of the tax, to take testimony and proofs, under oath, with reference to any matter within the line of his official duty under this article and to subpoena and require the attendance of witnesses and the production of books, papers and documents. § 204-13. Confidentiality of records and returns; penalties for offenses. A. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Treasurer of the Village or any agent, clerk or employee of the Village of Croton-on-Hudson to divulge or make known in any manner the amount of gross income or gross operating income or any particulars set forth or disclosed in any return under this article. The officer charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Village of Croton- on-Hudson in an action or proceeding under the provisions of this article or on behalf of the State Tax Commissioner in an action or proceeding under the provisions of the Tax Law of the State of New York or on behalf of any party to any action or proceeding under the provisions of this article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of and may admit in evidence so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. B. Nothing herein shall be construed to prohibit the delivery to a person or his duly authorized representative of a copy of any return filed by him nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof or the publication of delinquent lists showing the names of persons who have failed to pay their taxes at the time and in the manner provided for by this article, together with any relevant information which, in the opinion of the Treasurer, may assist in the collection of such delinquent taxes or the inspection by the Village Attorney or other legal representatives of the Village of Croton-on-Hudson of the return of any person who shall bring action to set aside or review the tax based thereon or against whom an action has been instituted in accordance with the provisions of this article. C. Any offense against the foregoing secrecy provisions shall be punishable by a fine not exceeding $1,0 or by imprisonment not exceeding one year, or both; and if the offender is an officer, agent, clerk or employee of the Village of Croton-on-Hudson, he shall be dismissed from office and shall be incapable of holding any office or employment in the Village of Croton-on-Hudson for a period of five years thereafter. Notwithstanding any provisions of this article, the Treasurer may exchange with the chief fiscal officer of any city or any other Village in the State of New York information contained by returns filed under this article, provided that such city or other Village grants similar privileges to the Village of Croton-on-Hudson, and provided that such information is to be used for tax purposes only, and the Treasurer shall, upon request, furnish the State Tax Commission with any information contained in such returns. § 204-14. Disposition of moneys collected. All taxes and penalties received by the Treasurer of the Village under this article shall be paid into the treasury of the Village and shall be credited to and deposited in the general fund of the Village. ARTICLE II Senior Citizens Tax Exemption [Adopted 10-6-1986 by L.L. No. 3-1986] § 204-15. Exemption granted. [Amended 6-4-1990 by L.L. No. 3-1990; 9-4-2001 by L.L. No. 12-2001; 4-22-2002 by L.L. No. 3-2002; 10-17-2022 by L.L. No. 11-2022] Pursuant to § 4 of the Real Property Tax Law, real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by spouses one of whom is 65 years of age or over, who are eligible as set forth below, shall be exempt from taxation by the Village of Croton-on-Hudson for Village general taxes to the extent of 50% of the assessed valuation thereof. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. Said exemption is allowed to otherwise eligible senior citizens who become 65 after the taxable status date, but before December 3 of the calendar year. § 204-16. Income eligibility. [Last amended 11-13-2023 by L.L. No. 19-2023] In order to be eligible to apply for a partial exemption in the amount of 50% of the assessed valuation, the income of the owner or the combined income of the owners must not exceed $50,000 from all sources as set forth in such § 467, as amended, for the second-latest calendar year prior to the date that the application is filed. Where title is vested in one spouse, the combined income may not exceed such sum. Any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. § 204-17. Application for exemption. A. The application for exemption in accordance with the above shall be governed by the provisions of § 4 of the Real Property Tax Law, including those statutory provisions prescribing qualifications for and limitations on such exemptions, the application and processing procedures and the penalties for willful false statements. B. Pursuant to the provisions of Subdivision 8 of § 4 of the Real Property Tax Law, the Village Assessor is hereby authorized to accept applications for renewal of exemptions granted under this article after the taxable status date. In the event that the owner or all of the owners of property which has received an exemption pursuant to this article on the preceding assessment roll shall fail to file an application for renewal on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the date set for the hearing of complaints. [Added 5-7-1990 by L.L. No. 2-1990] ARTICLE III Business Investment Tax Exemption [Adopted 3-19-1984 by L.L. No. 1-1984] § 204-18. Reduction of statutory exemption. The tax exemption allowed by § 485-b of the Real Property Tax Law shall be reduced to zero with respect to the assessment of real property regarding the levy of real property taxes and service charges of the Village of Croton-on-Hudson. § 204-19. Existing exemptions not affected. This article shall take effect immediately after its adoption; provided, however, that exemptions under Real Property Tax Law § 485-b existing prior in time to the effective date of this article shall not be subject to the reduction effected by this article. ARTICLE IV Alternative Veterans Tax Exemption [Adopted 2-4-1985 by L.L. No. 2-1985] § 204-20. Purpose. [Amended 12-20-2021 by L.L. No. 14-2021] The purpose of this article is to adopt the maximum veterans' exemption allowable pursuant to § 458-a of the Real Property Tax Law of the State of New York. § 204-21. Exemption granted; limitations. [Amended 1-5-2009 by L.L. No. 1-2009; 12-20-2021 by L.L. No. 14-2021] A. Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $75,0 or $75,000 multiplied by the latest state equalization rate of the Village of Croton-on-Hudson. B. In addition to the exemption provided by Subsection A of this section, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $50,0 or $50,000 multiplied by the latest state equalization rate of the Village of Croton-on-Hudson. C. In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans' Administration 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 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $250,0 or $250,000 multiplied by the latest state equalization rate for the Village of Croton-on-Hudson. D. For purposes of this article, a Gold Star Parent shall mean the parent or parents of a child who died in the line of duty while serving in the United States armed forces during a period of war, or as otherwise defined in Real Property Tax Law § 458-a(7)(a), as amended. As set forth in § 458-a of the Real Property Tax Law, the residential real property owned by a Gold Star Parent shall be eligible to receive the maximum real property tax exemption allowable pursuant to Subsections A and B of this section, provided that such real property is the primary residence of the Gold Star Parent. [Added 2-28-2024 by L.L. No. 3-2024] ARTICLE V Collection of Property Taxes [Adopted 8-8-1994 by L.L. No. 6-199484] § 204-22. Collection of taxes. Pursuant to § 6 of Chapter 6 of the Laws of 1993, as amended by a chapter of the Laws of 1994, as proposed in Legislative Bill Number S.8560-A,8 the Village of Croton-on-Hudson hereby acts by local law, not subject to referendum, to provide that the collection of property taxes shall continue to be enforced pursuant to Title 3 of Article of the Real Property Tax Law, as is in effect on December 31, 1994. § 204-23. Filing of copies. Upon adoption, and no later than October 1, 1994, a copy of this article shall be filed with the New York State Board of Equalization and Assessment. 84. Editor's Note: This local law also provided that it shall take effect on the same day as a chapter of the Laws of 1994 takes effect as proposed in Legislative Bill Number S.8560-A, except that if S.8560-A shall become a law prior to adoption of this local law, this local law shall take effect immediately. 85. Editor's Note: See now Chapter 5 of the Laws of 1994, adopted August 26, 1994. ARTICLE VI Disabled Persons Tax Exemption [Adopted 9-21-1999 by L.L. No. 8-199986] § 204-24. Exemption granted. Pursuant to § 459-c of the Real Property Tax Law, and subject to all the conditions set forth in § 459-c, real property owned by one or more persons 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 hereinafter defined, is limited by reason of such disability, shall be exempt from taxation by the Village of Croton-on-Hudson for Village general taxes, as hereinafter provided. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. § 204-25. Percent of exemption allowed. [Amended 11-21-2022 by L.L. No. 15-2022] For assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 2023, the exemption shall be as follows: Annual Income Percentage of Assessed Value Exempt from Taxation $0 to $50,000 50% $50,0 to $55,699 20% $55,7 to $57,499 10% $57,5 to $58,399 5% § 204-26. Application for exemption; late renewal. A. The application for exemption in accordance with the above shall be governed by the provisions of § 459-c of the Real Property Tax Law, including those statutory provisions prescribing qualifications for and limitations on such exemptions, the application and processing procedures and the penalties for willful false statements. B. Pursuant to the provisions of § 459-c of the Real Property Tax Law, the Village Assessor is hereby authorized to accept applications for renewal of exemptions granted under this article after the taxable status date. In the event that the owner or all of the owners of property, which has received an exemption pursuant to this article on the preceding assessment roll, shall fail to file an application for renewal on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the date set for the hearing of complaints. 86. Editor's Note: This local law provided an effective date of 1-1-2000. ARTICLE VII Cold War Veterans Tax Exemption [Adopted 11-15-2010 by L.L. No. 4-2010] § 204-27. Purpose. [Amended 12-20-2021 by L.L. No. 14-2021] The purpose of this article is make available to veterans who have served during Cold War periods an exemption in their assessments to reduce their taxes because of their service, pursuant to §458-b of the Real Property Tax Law of the State of New York. § 204-28. Exemption granted; limitations. [Amended 2-28-2024 by L.L. No. 3-2024] Qualifying residential real property shall be exempt from taxation up to a maximum of $75,0 of assessed value for the basic exemption and $250,0 of assessed value for the disability exemption. The applicable maximum assessment shall be multiplied by the current equalization rate each year to determine the assessment exemption amount. ARTICLE VIII Tax Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Certain Senior Citizens or Persons with Disabilities [Adopted 10-19-2015 by L.L. No. 10-2015; amended in its entirety 5-8-2023 by L.L. No. 8-2023] § 204-29. Definitions. As used in this article, the following words shall have the meanings indicated: DISABLED PERSON — A person currently receiving: i) social security disability insurance (SSDI) benefits, ii) supplemental security income (SSI) benefits, iii) disability pension or disability compensation benefits provided by the United States Department of Veterans Affairs, iv) disability pension or disability compensation benefits provided by the United States Postal Service, or v) a person who previously received SSI or SSDI disability benefits and is currently receiving medical assistance benefits based on a determination of disability pursuant to Social Services Law § 366. § 204-30. Statutory provisions adopted; application of provisions. A. The Village of Croton-on-Hudson hereby adopts the provisions of § 467-b, as amended, of the Real Property Tax Law of the State of New York. Hereinafter, there shall be provided a tax abatement in rent-regulated apartments where the combined income of members of the household containing senior citizens (62 years of age or older) or disabled persons does not exceed $50,000, and provided that, pursuant to § 467-b of the Real Property Tax Law of the State of New York, the benefits of such abatement are passed on to such senior citizens or disabled persons. B. Notwithstanding the foregoing in Subsection A, in the event the maximum allowable incomes established under Real Property Tax Law § 467-b for dwelling units where the head of the household is a person 62 years of age or older or a qualified disabled person is increased or reduced, by operation of law or by action of the State Legislature, to an amount more or less than $50,000, the maximum allowable income under Subsection A shall automatically adjust to said statutorily allowable incomes. § 204-31. through § 204-40. (Reserved) ARTICLE IX Volunteer Firefighters and Ambulance Workers Exemption [Adopted 3-20-2023 by L.L. No. 2-2023] § 204-41. Exemption granted. An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Croton-on-Hudson as long as eligibility requirements are met. § 204-42. Eligibility requirements. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that: A. The property is owned by the volunteer firefighter or volunteer ambulance worker; B. The property is the primary residence of the volunteer firefighter or volunteer ambulance worker; C. The property is used exclusively for residential purposes; D. The volunteer firefighter or volunteer ambulance worker resides in the Village of Croton-on-Hudson and the Village of Croton-on-Hudson is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; E. The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and F. The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Village of Croton-on-Hudson, which is hereby established as two years. § 204-43. Application for exemption. A volunteer firefighter or volunteer ambulance worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the Assessor responsible for preparing the assessment roll for the Village of Croton-on-Hudson, on a form as prescribed by the New York State Commissioner of Taxation and Finance. The Village of Croton-on-Hudson must maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption. § 204-44. Certification. The Croton-on-Hudson Fire Department and Croton Emergency Medical Services, Inc., must annually file with the Assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence. § 204-45. No diminution of benefits. An applicant who is receiving any benefit pursuant to Article of the Real Property Tax Law as of the effective date of this article shall not have any of those benefits diminished because of this article. § 204-46. Grant of lifetime exemption. Any eligible enrolled member who accrues more than 20 years of active volunteer service (as certified by the authority having jurisdiction) shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Croton- on-Hudson. § 204-47. Unremarried spouse of enrolled member killed in the line of duty. The unremarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death. § 204-48. Unremarried spouse of deceased enrolled member. The unremarried surviving spouse of a deceased enrolled member, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least 20 years and the deceased volunteer and unremarried spouse had been receiving the exemption at the time of his or her death. ARTICLE X Exemption of Capital Improvements to Residential Property for the Creation of Accessory Dwelling Units [Adopted 6-26-2024 by L.L. No. 10-2024] § 204-49. Exemption granted. Pursuant to § 421-p of the Real Property Tax Law and subject to all the conditions set forth therein, residential buildings that are reconstructed, altered, improved or newly constructed in order to create one or more additional residential dwelling units on the same parcel as a preexisting residential building to provide independent living facilities for one or more persons shall be partially exempt from taxation and special ad valorem levies as provided herein and in Real Property Tax Laws § 421-p. Such exemption may only be granted for an accessory apartment permitted pursuant to § 230-4 of the Village of Croton-on- Hudson Zoning Code. § 204-50. Limitations. A. Such exemption shall be for a period of five years to the extent of 100% of the increase in assessed value thereof attributable to such reconstruction, alteration, improvement, or new construction for such additional residential unit or units, and for an additional period of five years, subject to the following: (1) The extent of such exemption shall be decreased by 25% of the "exemption base" for each of the first three years during such additional period and shall be decreased by a further 10% of the exemption base during each of the final two years of such additional period. The exemption shall expire at the end of the extended period. The "exemption base" shall be the increase in assessed value as determined in the initial year of the term of the exemption, or as otherwise set forth in § 421-p2(a)(ii) of the Real Property Tax Law. (2) In any year in which a change in level of assessment of 15% or more is certified for a final assessment roll pursuant to the rules of the Commissioner of Taxation and Finance, the exemption base shall be multiplied by a fraction, the numerator of which shall be the total assessed value of the parcel on such final assessment roll (after accounting for any physical or quantity changes to the parcel since the immediately preceding assessment roll), and the denominator of which shall be the total assessed value of the parcel on the immediately preceding final assessment roll. The result shall be the new exemption base. The exemption shall thereupon be recomputed to take into account the new exemption base, notwithstanding the fact that the assessor receives certification of the change in level of assessment after the completion, verification and filing of the final assessment roll. In the event the assessor does not have custody of the roll when such certification is received, the assessor shall certify the recomputed exemption to the local officers having custody and control of the roll, and such local officers are hereby directed and authorized to enter the recomputed exemption certified by the assessor on the roll. The assessor shall give written notice of such recomputed exemption to the property owner, who may, if such property owner believes that the exemption was recomputed incorrectly, apply for a correction in the manner provided by Title 3 of Article 5 of the Real Property Tax Law for the correction of clerical errors. (3) Such exemption shall be limited to $200,0 in increased market value of the property attributable to such reconstruction, alteration, improvement or new construction and any increase in market value greater than such amount shall not be eligible for the exemption pursuant to this article. The market value of the reconstruction, alteration, improvement or new construction shall be calculated as set forth in § 421-p2(a)(iii) of the Real Property Tax Law. B. No such exemption shall be granted for reconstruction, alterations, improvements or new construction unless: (1) Such reconstruction, alteration, improvement or new construction was commenced subsequent to the effective date of this article; and (2) The value of such reconstruction, alteration, improvement or new construction exceeds $3,000; and (3) Such reconstruction, alteration, improvement or new construction created one or more additional residential dwelling units on the same parcel as the preexisting building to provide independent living facilities for one or more persons as permitted by § 230-4 of the Village of Croton-on-Hudson Zoning Code. C. For the purposes of this article, reconstruction, alteration, improvement or new construction shall not include ordinary maintenance or repairs. D. If a building granted an exemption pursuant to this article ceases to be used primarily for residential purposes, or title thereto is transferred to other than the heirs or distributees of the owner, the exemption granted pursuant to this article shall cease. § 204-51. Application for exemption. Such exemption shall be granted only upon application by the owner of such building on a form prescribed by the Commissioner of Taxation and Finance. The application shall be filed with the Assessor of the Village of Croton-on-Hudson on or before the taxable status date of January 1 to be eligible for an exemption to be entered on the assessment roll prepared on the basis of said taxable status date. ARTICLE XI Exemption for Construction of Living Quarters for Parent or Grandparent [Adopted 6-26-2024 by L.L. No. 10-2024] § 204-52. Exemption granted. Pursuant to § 4 of the Real Property Tax Law and subject to all the conditions set forth in therein, the Village of Croton-on-Hudson does hereby provide for an exemption from taxation to the extent of any increase in assessed value of residential property resulting from the construction or reconstruction of such property for the purpose of providing living quarters for a parent or grandparent, who is 62 years of age or older. For the purposes of this article, a parent or grandparent shall be deemed to include the birth or adoptive parents and grandparents of the owner of the real property or of the owner's spouse. § 204-53. Limitations. A. The exemption set forth in § 204-53 above shall not exceed: (1) The increase in assessed value resulting from construction or reconstruction of such property for such purpose; (2) Twenty percent of the total assessed value of such property as improved; or (3) Twenty percent of the median sale price of residential property as reported in the most recent sales statistical summary published by the Commissioner of Taxation and Finance for the county in which the property is located, whichever is less. B. No such exemption shall be granted unless: (1) The property is within the geographical area in which such construction or reconstruction is permitted; and (2) The residential property so constructed or reconstructed is the principal place of residence of the owner. C. Such exemptions shall be applicable only to construction or reconstruction which occurred subsequent to the effective date of this article and shall only apply during taxable years during which at least one such parent or grandparent maintains a primary place of residence in such living quarters. § 204-54. Application for exemption. Such exemption from taxation shall be granted upon an application made annually, upon a form to be promulgated by the commissioner of taxation and finance, by the owner of such property to the Assessor of the Village of Croton-on-Hudson on or before the taxable status date of January 1. If the Assessor is satisfied that the property is entitled to an exemption pursuant to this article, they shall approve the application and such residential improvements shall be exempt from taxation and special ad velorem levies as set forth herein and in Real Property Tax Laws § 469. § 204-55. Penalties for false statements. Any conviction of having made any willful false statement in the application for such exemption shall result in the revocation thereof, be punishable by a civil penalty of not more than $1 and shall disqualify the applicant or applicants from further exemption for a period of five years. ARTICLE XII Exemption for First-Time Homebuyers of Newly Constructed Homes [Adopted 10-23-2024 by L.L. No. 14-2024] § 204-56. Exemption granted. Pursuant to § 4 of the Real Property Tax Law and subject to all the conditions set forth therein, the Village of Croton-on-Hudson does hereby provide for a real property tax exemption for qualified first-time homebuyers, as set forth herein. § 204-57. Definitions. As used in this article, the following terms shall have the meanings indicated: FIRST-TIME HOMEBUYER — A person who has not owned a primary residential property and is not married to a person who has owned a residential property during the three-year period prior to their purchase of the primary residential property, and who does not own a vacation or investment home. NEWLY CONSTRUCTED — An improvement to real property which was constructed as a primary residential property, and which has never been occupied and was constructed after the effective date of this section. "Newly constructed" shall also mean that portion of a primary residential property that is altered, improved, or constructed. PRIMARY RESIDENTIAL PROPERTY — Any one- or two-family house, townhouse or condominium located in the state of New York which is owned-occupied by such first-time homebuyer. § 204-58. Application of exemption. A. Newly constructed primary residential property purchased by one or more persons, each of whom is a first-time homebuyer, shall be exempt from taxation levied by or on behalf of the Village of Croton- on-Hudson for a period of five years. B. Such exemption shall be computed as follows: Percentage Assessed Valuation Exempt from Year of Exemption Tax 1 50% 2 40% 3 30% 4 20% 5 10% 6 or more 0% § 204-59. Eligibility. A. Any newly constructed primary residential real property within the purchase price limits defined by the state of New York mortgage agency low-interest-rate mortgage program in the nontarget, one- family new category for Westchester County, and in effect on the contract date for the purchase and sale of such property, increased by 25%, shall be eligible for the exemption allowed pursuant to this article. B. A first-time homebuyer who either as part of the written contract for sale of the primary residential property, or who enters into a written contract within 90 days after closing of the sale of the primary residence for reconstruction, alteration, or improvements, the value of which exceeds $3,000, to the primary residential property shall be exempt from taxation to the extent provided by this article. Such exemption shall apply solely to the increase in assessed value thereof attributable to such reconstruction, alteration or improvement, provided that the market value of the assessment after reconstruction, alteration, or improvement does not exceed 15% more than the purchase price limits as defined in Subsection A above. For the purposes of this article, the terms "reconstruction," "alteration" and "improvement" shall not include ordinary maintenance and repairs. C. Newly constructed primary residential property purchased by first-time homebuyers at a sales price greater than the maximum eligible sales price set forth in Subsection A above shall qualify for the exemption allowed pursuant to this article for that portion of the sale price of such newly constructed primary residential property equal to the maximum eligible sales price; provided, however, that any newly constructed primary residential property purchased at a sales price greater than 15% above the maximum eligible sales price shall not be allowed any exemption. § 204-60. Maximum household income. A first-time homebuyer shall not qualify for the exemption authorized pursuant to this section if the household income exceeds income limits defined by the State of New York mortgage agency low-interest- rate mortgage program in the nontarget, one- and two-person household category for Westchester County and in effect on the contract date for the purchase and sale of such property. A. The term "household income" as used herein shall mean the total combined income of all the owners, and of any owners' spouses residing on the premises, for the income tax year preceding the date of making application for the exemption. B. The term "income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's latest available federal or state income tax return, subject to any subsequent amendments or revisions, reduced by distributions, to the extent included in federal adjusted gross income, received from an individual retirement account and an individual retirement annuity; provided that if no such return was filed within the one-year period preceding taxable status date, "income" shall mean the adjusted gross income that would have been so reported if such a return had been filed. For purposes of this section, "latest available return" shall mean the federal or state income tax return for the year immediately preceding the date of making application; provided, however, that if the tax return for such tax year has not been filed, then the income tax return for the tax year two years preceding the date of making application shall be considered the latest available. § 204-61. Leasing of single-family home prohibited; discontinuance of exemption. A. No portion of a single-family newly constructed primary residential property shall be leased during the period of time when the first-time homeowner exemption shall apply to the residence. If any portion of the single-family newly constructed primary residential property is found to be the subject of a lease agreement, the Assessor shall discontinue any exemption granted pursuant to this article. B. In the event that a primary residential property granted an exemption pursuant to this article ceases to be used primarily for residential purposes or title thereto is transferred to other than the heirs or distributees of the owner, the exemption granted pursuant to this article shall be discontinued. C. Upon determining that an exemption granted pursuant to this article should be discontinued, the Assessor shall mail a notice so stating to the owner or owners thereof at the time and in the manner provided by § 510-a of the Real Property Tax Law. Such owner or owners shall be entitled to seek administrative and judicial review of such action in the manner provided by law, provided that the burden shall be on such owner or owners to establish eligibility for the exemption. § 204-62. Application for exemption. Such first-time homebuyer exemption shall be granted only upon application by the owner of such primary residential property on a form prescribed by the Commissioner of Taxation and Finance. The application shall be filed with the Assessor of the Village of Croton-on-Hudson on or before the taxable status date of January 1 to be eligible for an exemption to be entered on the assessment roll prepared on the basis of said taxable status date. § 204-63. Sunset. No exemption shall be allowed pursuant to this article for any newly constructed primary residential property purchased by a first-time homebuyer on or after December 31, 2028, unless such purchase is pursuant to a binding written contract entered into prior to December 31, 2028; provided, however, that any first-time homebuyer who is allowed an exemption pursuant to this article prior to such date shall continue to be allowed further exemptions pursuant to § 204-58B of this article. ARTICLE XIII Exemption for Improvements to Property Made Pursuant to the Americans with Disabilities Act of 1990 [Adopted 10-23-2024 by L.L. No. 14-2024] § 204-64. Exemption granted. Pursuant to § 459-a of the Real Property Tax Law and subject to all the conditions set forth therein, real property altered, installed or improved subsequent to the Americans with Disabilities Act of 199 for the purposes of removal of architectural barriers for persons with disabilities in existing property shall be exempt from taxation and special ad valorem levies by the Village of Croton-on-Hudson as hereinafter provided. § 204-65. Exemption schedule. Improvements to such real property shall be exempt pursuant to the following exemption schedule: Percentage of Assessed Valuation Exempt From Year of Exemption Taxation 1 50% 2 45% 3 40% 4 35% 5 30% 6 25% 7 20% 8 15% 9 10% 10 5% § 204-66. Limitations. No exemption shall be granted unless such alterations, installations or improvements were commenced subsequent to the effective date of this article. Notwithstanding the foregoing provision, such alterations, installations or improvements commenced prior to the effective date of this article may receive an exemption pursuant to § 204-65 above for the remainder of the authorized exemption period as if such alterations, installations or improvements had been commenced on or after such effective date; however, the property shall not be eligible for refunds of property taxes or special ad valorem levies paid prior to the effective date of this article. § 204-67. Application for exemption. Such exemption shall be granted only upon application by the owner or all the owners of such building 87. Editor's Note: See 42 U.S.C.A. § 12101 et seq. on a form prescribed by the State Board of Real Property Services. The application shall be filed with the Assessor of the Village of Croton-on-Hudson on or before the taxable status date of January 1 to be eligible for an exemption to be entered on the assessment roll prepared on the basis of said taxable status date. ARTICLE XIV Exemption for Physically Disabled Crime Victims [Adopted 10-23-2024 by L.L. No. 14-2024] § 204-68. Exemption granted. Pursuant to § 459-b of the Real Property Tax Law and subject to all the conditions set forth therein, where the resident owner of real property used solely for residential purposes as a one-, two- or three-family residence, a member of a resident owner's household or a resident of such property is a victim of a crime or a good samaritan, as defined in § 6 of the Executive Law, and was physically disabled as a result of such crime, any improvement to real property shall be exempt from taxation by the Village of Croton-on- Hudson to the extent of any increase in value attributable to such improvement if such improvement is used primarily for the purpose of facilitating and accommodating the use and accessibility of such real property by such individuals. § 204-69. Qualification; application for exemption. A. To qualify as a physically disabled crime victim or good samaritan for the purposes of this article, an individual shall submit to the Assessor a certified statement from a physician licensed to practice in the State of New York on a form prescribed and made available by the Commissioner of Taxation and Finance which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the state commission for the blind stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement. In addition, a copy of a police report pertaining to the crime from which the injury resulted, a report from the office of victim services or other evidence or documentation which would tend to substantiate that a physical disability was inflicted upon an individual as the result of a crime shall also be submitted to the Assessor. B. Such exemption shall be granted only upon application by the owner or all the owners of the real property on a form prescribed and made available by the Commissioner of Taxation and Finance. The application shall be filed together with the appropriate certified statement of physical disability or certificate of blindness and police report, crime victim's board report or other substantiating documentation set forth in Subsection A above with the Assessor of the Village of Croton-on-Hudson on or before the taxable status date of January 1 to be eligible for an exemption to be entered on the assessment roll prepared on the basis of said taxable status date. If granted, the exemption shall continue until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident crime victim or good samaritan who is physically disabled. ARTICLE XV Exemption for Improvements to Real Property Meeting Certification Standards for Green Buildings [Adopted 10-23-2024 by L.L. No. 14-2024] § 204-70. Exemption granted. Pursuant to § 4 of the Real Property Tax Law and subject to all the conditions set forth therein, the Board of Trustees of the Village of Croton-on-Hudson hereby grants a real property tax exemption for improvements to real property meeting LEED certification standards for green buildings. § 204-71. Extent of exemption. Construction of improvements to real property initiated on or after January 1, 2013, meeting certification standards for green buildings as provided in this section, including LEED, the green building initiative's green globes rating system, the national green building standards as approved by the American National Standards Institute, or substantially equivalent standards for certification using a similar program for green buildings as determined by the Village, using a certification standard which is equivalent to the categories of certified, silver, gold or platinum as meeting green building standards, as certified by an accredited professional and approved by the assessor, shall be exempt as provided below. Such exemption shall be to the extent of any increase in assessed value resulting from the construction or reconstruction of a property meeting LEED, green globes rating system, national green building standards or similar program certification. LEED or Similar Exemption Based on Certification Level Year Silver Gold Platinum 1 100% 100% 100% 2 100% 100% 100% 3 100% 100% 100% 4 80% 100% 100% 5 60% 80% 100% 6 40% 60% 100% 7 20% 40% 80% 8 0% 20% 60% 9 0% 0% 40% 10 0% 0% 20% § 204-72. Maximum exemption amount. The maximum exemption amount for the exemption provided by this article shall be $200,0 of increased market value of the qualifying construction improvements. § 204-73. Criteria for eligibility. A. No such exemption shall be granted unless: (1) The construction of improvements to real property was commenced on or after January 1, 2013; (2) The value of such construction exceeds the sum of $10,000; and (3) Such construction is documented by a building permit and certificate of occupancy. B. For the purposes of this article, the term "construction of improvements" shall not include any ordinary maintenance and repairs. § 204-74. Application for exemption. Application for an exemption pursuant to this article shall be made to the Assessor on or before the taxable status date of January 1 to be eligible for an exemption to be entered on the assessment roll prepared on the basis of said taxable status date. Any such application shall include documentation from a LEED- accredited professional certifying that the improvements meet green building standards for the categories of certified silver, gold or platinum. § 204-74 CROTON-ON-HUDSON CODE TELECOMMUNICATIONS FRANCHISING AND § 205-2