A Public Hearing was held on January 26, 2017 at the Town of Rochester Town Hall regarding: Proposed Local Law # 1-2017: Amending Chapter 128 of the Town of Rochester Code “ Taxation” to extend time to file renewal
PRESENT:
Supervisor Chipman Councilwoman Chachkin Councilwoman Fornino
Councilman Drabkin Deputy Town Clerk Ferrara

ABSENT:

Town Clerk Gundberg Attorney Christiana

PLEDGE:

Supervisor Chipman opened the meeting and led in the Pledge of Allegiance to the Flag.

Proposed Local Law # 1-2017: Amending Chapter 128 of the Town of Rochester Town Code
“ Taxation” to extend time to file renewal.

This Local Law is adopted pursuant to the authority contained New York State Real Property Tax Law 467(8-a).

128-12 of the Code of the Town of Rochester, pertaining to the procedure for application for Senior Citizen Tax Exemptions, is amended to read as follows:

Applications for such exemption must be made by the owner or all owners of the property on forms prescribed by the State Board, to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor’s Office on or before the appropriate taxable status date.

Where a renewal application for the exemption authorized by this section has not been filed on or before the taxable status date, and the owner believes that good cause existed for the failure to file the renewal application by that date, the owner may, no later than the last day for paying taxes without incurring interest or penalty, submit a written request to the assessor asking him or her to extend the filing deadline and grant the exemption. Such request shall contain an explanation of why the deadline and grant the exemption if he or she is satisfied that (i) good cause existed for the failure to file the renewal application by the taxable status date, and that (ii) the applicant is otherwise entitled to the exemption, The assessor shall mail notice of his or her determination to the owner. If the determination states that the assessor has granted the exemption, he or she shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections.