Village
of Williamsville Code
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Chapter 97: Taxation
§ 97-1. Imposition
of tax.
§ 97-2. Payment
of tax.
§ 97-3. Purpose.
§ 97-4. Statement
of maximum exemption.
§ 97-5. Proportional
increase or decrease in exemption.
§ 97-6. Property
affected.
§ 97.7. Manner
of making adjustment.
§ 97-8. Exemption
stated.
[HISTORY: Adopted by
the Board of Trustees of the Village of Williamsville: Art I, 6-11-74 as
L.L. No. 1-1974; Art. II, 2-11-85 as L.L. No. 2-1985; Art. III, 10-28-85
as L.L. No. 5-1985; Art. IV, 12-4-87 as L.L. No. 8-1987. Section 97-8 amended
at time of adoption of Code: see Ch. 1, General Provisions, Art. I. Other
amendments noted where applicable.]
ARTICLE I
Tax on Utilities
[Adopted 6-11-74 as L.L.
No. 1-1974]
§ 97-1. Imposition
of tax.
Pursuant to § 5-530
of the Village Law, there is hereby imposed upon the furnishing of utility
services in the Village of Williamsville the tax provided for in §
186-a of the Law. Such tax shall be at the rate of one per centum (1%)
of gross income or of gross operating income, as the case may be.
§ 97-2. Payment of
tax.
The tax imposed by this
Article shall be paid to the chief fiscal officer of the village at the
same time and in the same manner as returns and payments to the State Tax
Commission are required to be made.
ARTICLE II
Alternative Veterans Exemption
[Adopted 2-11-85 as L.L.
No. 2-1985]
§
97-3. Purpose
The purpose of this Article
is to grant the maximum veterans exemption allowable pursuant to §
458-a of the Real Property Tax of the State of New York.
§
97-4. Statement of maximum exemption.
Pursuant to the provisions
of Subdivision 2(d) of § 458-a of the Property Tax Law of the State
of New York, the maximum veteran exemption from real property taxes allowable
pursuant to § 458-a of the Real Property Tax Law is established as
follows:
A. Qualifying residential
real property shall be exempt from taxation to the extent of fifteen percent
(15%) of the value of such property; provided, however, that such exemption
shall not exceed the lesser of twelve thousand dollars ($12,000.) or the
product of twelve thousand dollars ($12,000) multiplied by the latest state
equalization rate for the Village of Williamsville.
B. In addition to the
exemption provided by Subsection A, when the veteran served in a combat
theater or combat zone 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 ten percent (10%) of the
value of such property provided, however, that such exemption shall not
exceed lesser of eight thousand dollars ($8,000.) or the product of eight
thousand dollars ($8,000.) multiplied by the latest state equalization
rate for the Village of Williamsville.
C. In addition to the
exemptions provided by Subsections A and B, where the veteran received
a compensation rating from 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 fifty percent (50%) of the veteran's
disability rating, provided, however, the such exemption shall not exceed
the lesser of forty thousand dollars ($40,000.) or the product of forty
thousand dollars ($40,000.) multiplied by the latest state equalization
rate of the Village of Williamsville.
ARTICLE III
Change in Assessment of Property
Subject to Veterans Exemption
[Adopted 10-28-85 as
L.L. No. 5-1985]
§ 97-5. Proportional
increase or decrease in exemption.
If the ratio between the
exemption for veterans granted under § 458 of the Real Property Tax
Law and the total value of the real property for which such exemption has
been granted inch or deck due only to a full-value assessment in the Village
of Williamsville, the amount of the exemption heretofore or hereafter granted
shall be increased or decreased in the same proportion as the total value
is inch or deck.
§ 97-6. Property
affected.
The exemption granted pursuant
to this Article shall be granted to real property for which an exemption
has been granted pursuant to § 458 of the Real Property Tax Law on
the assessment roll immediately preceding the change in level of assessment,
provided that property is owned by the veteran or by another person eligible
to receive such exemption.
§ 97-7. Manner of
making adjustment.
The adjustment provided
for in § 97-5 shall be made by the possessor in the manner provided
in Paragraph 3 of Subdivision 1 of § 458 of the Real Property Tax
Law. No application therefor need be filed by or on behalf of any owner
of any eligible property.
ARTICLE IV
Senior Citizen Exemption
[Adopted 12-14-87 as
L.L. No. 8-1987]
§ 97-8. Exemption
stated.
(1) Editor's Note: Amended
at time of adoption of Code; see Ch. 1, General Provisions, Art.
Effective December 15,
1987, an exemption from taxation of a variable percent of assessed valuation
is granted to those property owners sixty-five (65) years of age or over
who have owned their home more than two (2) years and whose annual income
meets the following criteria:
| Income Range |
Percentage of Exemption |
| $ 0 - $12,025 |
50 |
| $12,026 - $12,525 |
45 |
| $12,526 - $13,205 |
40 |
| $13,206 - $13,525 |
35 |
| $13,526 - $14,025 |
30 |
| $14,026 - $14,525 |
25 |
| $14,526 - $15,025 |
20 |
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A picture of The Dodge Mill The front side of the Dodge Roller Mill taken from Mill St in Williamsville. click here to see a bigger picture.
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A picture of The Dodge Mill This picture of the Dodge Mill before it burned was taken around 1880. click here to see a bigger picture.
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