HomeMy WebLinkAboutLL 02 of 2026 Amending Chapter 239 of Town Code TaxationNlew York State Department of 8tate
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(Use this torm to file a loca) Jaw with the Secretary of State.)
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flcounty flCity Town []Village
(Select one:)
of lthaca
Local Law No. 2 of the year 20 26
A local law AMENDING CHAPTER 239 OF THE TOWN OF ITHACA CODE, TITLED TAXATION,
REGARDING EXEMPTIONS FOR SENIOR CITIZENS AND CERTAIN DISABLED
PERSONS WITH LIMITED INCOMES
Be it enacted by the Town Roard
(Name of Legisla
flCounty flcity Town flvillage
(Seloct one:)
of lthaca
See attachecL
ofthe
as follows:
FILED
STATE RECORDS
JAN 2 O 2026
DEPARTMENT OF STATE LOCAL LAWS INDEX NUMBER
OF THE YEAR 20
(ff additional space is needed, attach pages the same size as this sheet, and number each.)
DOS0239-f-l (Rev. 06i12)Paqe 2 of 4
the certification in the paragraph that applies to the Thîng of this locai law and
strike out that which is not applicable.)
i by local legislative body only.)
iat the local law annexed hereto, designated as local law No. 2 of 2026 of
)(Town)(Vìllage) oí lthaca was duly passed by the
_______________________________ on January 12 20 26 in accordance with the applicable Pn,J,,Ì
1. (flnal
l hereby
the (CotJ
(Name ofLegis!ati
provisions of 1aw
2.(Passage by ltcal legislative body with approval, no disapproval or repassage after disapproval by the Elective
Chìef ExecuU$e Ofticer.)
l hereby certify tha the local law annexed hereto, designated as local law No.of 20 of
the (County)(City)(town)(Village) of was duly passed by the
and was (approved)(not approved)
(Name of Legis!atîveody)
(repassed after dis pproval) by the
ChfExecutive Officer*)was deemed duly adopted
on , ¿ accordance w ith the applicable provisions of law.
3.(Final ado by referendum.)
l hereby certify ie loca! law annexed hereto, designated as locaJ Jaw No.20 ........-Á
th (County)(C wn)(Villaae) of _____________________duly passed by the
was (approved)(not approved)
(Name of Legistative
(repassed after dis by the 20 _____ (E!ective ChiefExecutive Officer*)
Such local law was
vote of a majority of
20 .in accord
4• (Subject to pei
l hereby certify that
the (County)(cily)(1
(Narne ofLegislative
nitted to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative
qualìlied electors voting thereon at the (general)(specìal)(annual) election held on _____________
with the applicable provisions of law
referendum and final adoption because no valid petition was filed requesting referendum.)
local law annexed hereto, designated as local law No.pf20
i)(Villaqe) of _______________________________was duly passed by the
20 . and was (approved)(nol approved)
(repassed after disaproval) by the on 20 Such local (E!ective Chief Executive Officer*)
law was subject to prmissive reÍerendum and no valid petition requesting such referendurn was filed as of
20 in accor with the applicable provisions of Iaw.
* Elective Chief tive Ottlcer means or includes the chief executive offlcer of a county etected on a county-wide basls or, if there be none, the ch on of the county legislahve body, the mayor of a city or village, or the supervisor of a town where such officer is vested with the to approve or yeto local laws or ordinances.
Dos-0239-f-l (Rev. 06/1 Paqe 3 of 4
5.(City local law concerning Charter reviskrn proposed by petition.)
l hereby certify that the local law annexed hereto, designated as local law No _________________________ of 20 of
the City of having been submitted to referendum pursuant to the provisions of section (36)(37) of
the Municipal Home Rule Law, and having received the affirmative vote of a majorily of the qua)ified electors of such city voting
thereon at the (special)(general) election held on _______________ 20 , became operative.
6.(County local law concerning adoption ot Charter.)
l hereby certify that the local law annexed hereto, desìgnated as local law No __________________________ of 20 _____ of
the County of State of New York, havirìg been submitted to the electors at the General Etection of
November _______20 , pursuant to subdivisions 5 and 7 ot section 33 of the Municipal Home Rule Law, and having
received the affirmative vote ot a majority of the qualified electors of the cities of said county as a unit and a majority of the
quallfied electors of the towns of said county considered as a unit voting at said general election, became operative.
(lf any other authorized form offïnal adoption has been followed, please provide an appropriate certification.)
l further certìfy that l have compared the preceding local law with the original on file in this offlce and that the same is a
correct transcript therefrom and of the whole of such original local law, and was lînally adopted ìn the manner ìndicated in
paragraph 1 ,above.
l2tt/ a(7CL
-Clerk of the co ty egislative bodÇ, City,Town oVillage Clerk or
officer designated b local legistative body
(SSO Date:íj3l2O2
DOS0239-f-l (Rev. 06fl2 Paqe 4 of 4
MEETING OF THE JTHACA TOWN BOARÐ
January12,2026
TB I4esolution 2026 - 002: AdoDfion ofLocal Law 2 of2026. entitled A Local Law
amenðing Town of Ithaca Code ChaÐter 239. Taxation. rciardin exemDtions íor Senìor
Citizens pndCertain Disabled Persons with Limiteð Incomc
Whereas the Ithaca Town Board reviewed the proposed loeal Iaw entitled A Local Law
Amending Town oflthaca Code Chapter 239, Taxation, regarding Exemptions for Senior
Citizens and Certain Disabled Persons with Limited Income and held a duly scheduled and
publicized public hearing at its meeting on January 12, 2026, at which time all persons wishing
toaddress the Board on the proposed local law were heard, and
Whereas, pursuant to the New York State Environmental Quality Review Act (SEQRA) and its
¡mplementing regulations at 6 NYCRR Part 6 1 7, it has been determined by the Town Board that
adoption ofthe proposed local law is a Type 11 action because it constitutes routine or continuing
agency administration and managernent, not ¡ncluding new programs or major reordering of
priorities that inay affect the environment, and thus not subject to review under SEQRA; now,
therefore, be it
Resolved, that the Ithaca Town Board adopts Local Law 2 of2026 entitled A Local Law
amending Town oflthaca Code Chapter 239, Taxation, regarding exemptions for Senior Citizens
and Certain Disabled Persons with Limited Income.
Moved: Eric Levine Seconded: Susie Gutenberger
Vote: ayes — Howe, Levine, Bleiwas, McCune, Sinton & Gutenberger
STATE OF NEW YORK)
COUNTY OF TOMPKtNS) SS:
TOWN OF ITHACA:
l, Ashley Colbert, Deputy Town Clerk ofthe Town oflthaca, do hereby certifSì that the above resolutíon
is an exact copy of the saine adopted by the Jthaca Town Board at a meeting on the 2th day of January
2026.
SEAL ycolbe,DepuTownC1erk
TOWN OF ITHACA
LOCAL LAW 2 OF THEYEAR 2026
A LOCAL LAW AMENÐING CHAPTER 239 OF THE TOWN OF ITHACA CODE,
TLTLEÐ TAXATION, REGARÐING EXEMPTIONS FOR SENIOR C%TIZENS ANI)
CERTAIN DISABLED PERSONS WITH LIMITEÐ INCOMES
Be it enacted by the Town Board ofthe Town oflthaca as follows:
Section 1. Chapter 239 (Taxation), Article I (Senior Citizens Exemption) of the Town
of Ithaca Code, Section 239-2A, titled Grant of exemption is amended by deleting the
income/exempt percentage schedule in subparagraph A and replacing it with the following
income/exempt percentage schedule:
Annual Income of Owner or Percentage Assessed Valuation
Yaluation Combined Annnal lncome of Owners Exempt from Taxation
Up to and including $33,500 65%
More than $33,500 but less than $34,500 60%
$34,500 or more but less than $35,500 55%
$35,500 or more but less than $36,500 50%
$36,500 or more but less than $37,500 45%
$37,500 or more but Iess than $38,500 40%
$38,500 or more but less than $39,500 35%
$39,500 or more but Iess than $40,400 30%
$40,400 or more but less than $41,300 25%
$41,300 or more but less than $42,200 20%
$42,200 or more but less than $43,100 15%
$43,100 or more but less than $44,000 10%
$44,000 or more but less than $44,900 5%
Section 2. Chapter 239 (Taxation), Article I (Senior Citizens Exemption) of the Town
oflthaca Code, Section 239-5, titled When effective is amended by replacing the two references
to2025 with 2026 so that this section reads as follows:
The schedule in § 239-2A shall apply to assessment rolls prepared on the basis oftaxable
status ðates occurring on or after March 1, 2026. With respect to assessment rolls prepared
on the basis of taxable status dates prior to March 1, 2026, the partial exemption allowed
by the Town of Ithaca shall be 1imited to qualified properties, to those persons otherwise
qualified under, and to the amounts permitted by, the applicable Town oflthaca locai laws
in effect on the relevant taxable status date.
Section 3. Chapter 239 (Taxation), Article Iv (Exemption for Certain Disabled Persons
with Limited Incomes) ofthe Town oflthaca Code, Section 239-12A, titled Grant ofexemption;
conditions is amended by deleting the income/exempt percentage schedule in subparagraph A
and replacing it with the following income/exempt percentage schedule:
Adopted 2026-01-12
Annual Income of Owner or
Valuation Combincd Annual Income ofowners
Up to and including $33,500
More than $33,500 but less than $34,500
$34,500 or more but less than $35,500
$35,500 or more but less than $36,S00
$36,500 or more but less than $37,500
$37,500 or more but less than $38,500
$38,500 or more but less than $39,500
$39,500 or more but Iess than $40,400
$40,400 or more but less than $41 ,300
$41,300 or more but less than S42,200
$42,200 or more but less than $43,100
$43,100 or more but less than $44,000
$44,000 or more but Iess than $44,900
Percentagc Assesscd Valuatiun
Exempt from Taxation
65%
60%
Ss%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%,,
Section 4. Chapter 239 (Taxation), Article IV (Exemption for Certain Disabled Persons
with Limited Incomes) of the Town of Ithaca Code, Section 239-15, titled When effective is
amended by replacing the two references to 2025 with 2026 so that this section reads as
follows:
The schedule in § 239-12A shall apply to assessment rolls prepared on the basis oftaxable
status dates occurring on or after March 1, 2026. With respect to assessment rolls preparec1
on the basis oftaxable status dates prior to March 1, 2026, the partial exemption altowed
by the Town of Ithaca shall be limited to qualified properties, to those persons otherwise
qualified under, and to the amounts permitted by, the applicable Town of Ithaca Iocal laws
in effect on the relevant taxable status date.
Section 5. lfany provision oftliis local law is found invalid by any court ofcompetent
jurisdiction, such invalidity shall not affect any other provisions of this Ioca1 law, which shall
remain in full force and effect.
Section 6. This local Iaw shall take effect immediately upon fi!ing with the Secretary
of State of the State of New York.
Adopted 2026-01-12