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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 485-r

Redevelopment of Inhibited Property In The City of Batavia

Exemption Code(s):     4435_      Year Originally Enacted:     2015

Related Statutes:     None

SUMMARY:  To the extent allowed by local option, one-family, owner-occupied, residential property designated as redevelopment inhibited property by the city and which is located in a city with a population of not less than 15,250 and not more than 15,500 as determined by the latest federal decennial census shall be exempt from city taxation to the extent of any increase in value attributable to demolition, alteration, rehabilitation, and or remediation that has been permitted by the city and meets all applicable state and local fire prevention and building codes upon completion.  The exemption shall be for a period equal to the gap financing cost divided by the incremental increase in property taxes resulting from redevelopment.  The exemption may not exceed 25 years and decreases by 12.5% each year for the last eight years of the exemption with the final year having an exemption of 0%.  Subsequent to adoption of the local law by the city, the county in which the city is located and any school district in which all or part of the city is located, may, by adoption of a local law or, in the case of a school district, a resolution, exempt such property in the same manner and to the same extent as the city.  The owner of the property must annually file an affidavit of residency with the Assessor on or before Taxable Status Date.  The exemption shall cease if the property ceases to be owner-occupied or a one-family dwelling.  The exemption shall also cease if the owner fails to timely file the annual affidavit of residency or is convicted of a violation or misdemeanor pursuant to state or local fire prevention or building codes.

    1. ELIGIBILITY REQUIREMENTS:
      1. Ownership Requirements: None
         
      2. Property Location Requirements: The property must be located in a city with a population of not less than 15,250 and not more than 15,500 as determined by the latest decennial federal census.  Based on the latest census, i.e. 2010, only the City of Batavia in Genesee County meets this requirement. 

      3. Property Use Requirements: The property must be an owner-occupied single family dwelling.

      4. Certification by State or Local Government: The property must be designated as a redevelopment inhibited property by the city.  The city shall designate property as such if it meets one or more of the following conditions:  
        1. The city has acquired title to the property pursuant to a special proceeding to convey title to abandoned property (Real Property Actions and Proceedings Article 19-A)
        2. The property has been continually vacant for at least three years
        3. The city has acquired title to the property via tax foreclosure (RPTL Article 11)
        4. The property has outstanding zoning, housing, or uniform code violations and the cost of remedying the violations exceeds the property’s value

         All demolition, alterations, rehabilitation, and/or remediation must be permitted by the city’s bureau of inspection and must meet all NYS and local fire and building codes upon completion. 

      5. Required Construction Start Date or Other Time Requirement:  The owner of the property must first apply for the exemption within 3 years of the date of completing the demolition, alteration, rehabilitation, and/or remediation.The owner of the property must annually file an affidavit of residency with the assessor on or before taxable status date
         
    2. LOCAL OPTION: Yes.  A city meeting the population requirements may choose whether or not to offer the exemption.  The option to exercise must be exercised by the city through the adoption of a local law.    Subsequent to adoption of the local law by the city, the county in which the city is located and any school district of which all or part of the city is located, may, by adoption of a local law or, in the case of a school district, a resolution, exempt such property in the same manner and to the same extent as the city.  
       
    3. LIMITATION ON EXEMPTION:
        General
      Municipal
      Taxes
      School
      District
      Taxes
      Special
      Ad Valorem
      Levies

      Special
      Assessments
      1. Amount Yes* Yes* Yes* No
      exemption
      allowed
      2. Duration

      Up to 25
      years

      Up to 25
      years
      Up to 25
      years
      No
      exemption
      allowed
      3. Taxing Jurisdiction a. County or County
      Special Districts
      Ex* NA Ex* Tax
      b. City Ex* NA NA Tax
      c. Town or Town
      Special District
      Tax NA Tax Tax
      d. Village Tax NA NA Tax
      e. School District NA Ex* NA NA
      Ex - Exempt          Tax - Taxable          NA - Not Applicable

      * If allowed by local option.  See Local Option below.
       
    4. PAYMENTS IN LIEU OF TAXES:     None required.
       
    5. CALCULATION OF EXEMPTION:

      1. The length of the exemption is determined by using the gap financing costs (the total cost of redevelopment as approved by the city minus the increase in full valuation upon completion) and dividing it by the incremental increase in property taxes (the taxes based upon the new assessment minus the taxes based upon the assessment on the day the property was classified as redevelopment inhibited).  The length of the exemption may not exceed twenty five years.

        The amount of the exemption is calculated by using the following percentages of the increase in assessed value attributable to the redevelopment of the property:

        Year of Exemption              Percentage of Exemption Base
        First Years Up to 17 100
        Last 8 Years
        1 87.5
        2 75
        3 62.5
        4 50
        5 37.5
        6 25
        7 12.5
        8 0


         

      2. Special Ad Valorem Levies and Special Assessments:  Special ad valorem levies are calculated in the same manner as general municipal and school district taxes above.  No exemption from special assessments is allowed.

    6. CODING OF EXEMPTION ON ASSESSMENT ROLL:

      Code

      4435_

      Description of Alternative Codes Possible :Redevelopment of Inhibited Property In Certain Cities

      Assessment Roll Section(s): Taxable (RPS Section 1).

      NOTE: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
       
    7. FILING REQUIREMENTS (Owner or Occupant of Property): Initial application for the exemption should be made using a form prescribed by the city. The property owner must annually file an affidavit of residency on or before Taxable Status Date.

    8. REPORTING REQUIREMENTS (Assessor): None.

       
    9. SIMILAR EXEMPTIONS: None

       

       

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