LEGAL NOTICE

VILLAGE OF BREWSTER

BOARD OF TRUSTEES

PUBLIC HEARING

PLEASE TAKE NOTICE, that the Board of Trustees of the Village of Brewster will hold a Public Hearing on Proposed Local Law No. 1 of 2025 pertaining to the Cold War Veterans Tax Exemption for those living in the Village of Brewster. Copies of the proposed local law will be available below. The Public Hearing will take place during the Village Board Meeting of February 19, 2025, at 7:30 P.M. at Village Hall, 50 Main Street, Brewster, NY 10509. At said Public Hearing, all interested persons shall be heard on the subject thereof.  The Board of Trustees will make every effort to assure that the Public Hearing is accessible to persons with disabilities.  Anyone requiring special assistance and/or reasonable accommodations should contact the Village Clerk. Anyone wishing to speak may do so.

By Order of the

Board of Trustees of the

Village of Brewster

Michelle Diebold

Village Clerk

PROPOSED LOCAL LAW #1 OF THE YEAR 2025

BE IT ENACTED by the Board of Trustees of the Village of Brewster, County of Putnam, State of New York as follows:

SECTION 1: AUTHORITY

THIS CHAPTER IS ADOPTED PURSUANT TO THE AUTHORITY, OF ARTICLE 2, §10 OF THE NEW YORK STATE MUNICIPAL HOME RULE LAW.

SECTION 2: AMENDMENT OF CHAPTER 231 ENTITLED “TAXATION” CHAPTER 231 OF THE CURRENT CODE OF THE VILLAGE OF BREWSTER, IS HEREBY AMENDED TO READ ADD ARTICLE IV ENTITLED “COLD WAR VETERANS EXEMPTION”:

• 231-9 PURPOSE

The purpose of this article is to provide a limited exemption from real property taxes for residential real property owned by veterans who rendered military service to the United States during the Cold War as provided by § 458-b of the Real Property Tax Law of the State of New York.

• 231-10 EXEMPTION ESTABLISHED

A. Qualifying residential real property owned by veterans who rendered military service to the United States during the Cold War shall be exempt from taxation for Town purposes to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall in no event exceed $12,000 or the product of $12,000 multiplied by the latest state equalization rate, whichever is less.

B. The exemption authorized herein and pursuant to New York Real Property Tax Law shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to the ten-year limitation period for said exemption set forth in New York Real Property Tax Law § 458-b, Subdivision 2(c)(iii).

• 231-11 ADDITIONAL EXEMPTION FOR DISABLED COLD WAR VETERANS

In addition to the exemption provided by § 137-19, where a Cold War veteran received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualifying residential real property shall be exempt from taxation for Town purposes to the extent of the product of the assessed value of such property multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $40,000 or the product of $40,000 multiplied by the latest state equalization rate, whichever is less.

• 231-12 LIMITATIONS

If a Cold War veteran receives the exemption under § 458 or § 458-a of the Real Property Tax Law of the State of New York, the Cold War veteran shall not be eligible to receive the

exemption under this article.

• 231-13 DEFINITIONS AND APPLICATIONS

All definitions contained in § 458-b of the Real Property Tax Law of the State of New York shall apply to this article. All applications for exemptions under this article shall be filed with the Town of Southeast Assessor in accordance with the provisions of § 458-b of the Real Property Tax Law of the State of New York.

SECTION 3: HOME RULE

NOTHING IN THIS LOCAL LAW IS INTENDED, OR SHALL BE CONSTRUED TO LIMIT THE HOME RULE AUTHORITY OF THE TOWN UNDER STATE LAW OR TO LIMIT THE TOWN’S DISCRETION IN SETTING FEES AND CHARGES IN CONNECTION WITH ANY APPLICATIONS REQUIRING TOWN APPROVAL.

SECTION 4: SEVERABILITY

IF ANY PART OR PROVISION OF THIS LOCAL LAW OR THE APPLICATION THEREOF TO ANY PERSON OR CIRCUMSTANCE BE ADJUDGED INVALID BY ANY COURT OF COMPETENT JURISDICTION, SUCH JUDGMENT SHALL BE CONFINED IN ITS OPERATION TO THE PART OR PROVISION OR APPLICATION

DIRECTLY INVOLVED IN THE CONTROVERSY IN WHICH JUDGMENT SHALL HAVE BEEN RENDERED AND SHALL NOT AFFECT OR IMPAIR THE VALIDITY OF THE REMAINDER OF THIS LOCAL LAW OR THE APPLICATION THEREOF TO OTHER PERSONS OR CIRCUMSTANCES, AND THE VILLAGE BOARD OF TRUSTEES OF THE VILLAGE OF BREWSTER HEREBY DECLARES THAT IT WOULD HAVE PASSED THIS LOCAL LAW OR THE REMAINDER THEREOF HAD SUCH INVALID APPLICATION OR INVALID PROVISION BEEN APPARENT.

SECTION 5: EFFECTIVE DATE

THIS LOCAL LAW SHALL TAKE EFFECT IMMEDIATELY UPON FILING IN THE OFFICE OF THE SECRETARY OF STATE IN ACCORDANCE WITH SECTION 27 OF THE MUNICIPAL HOME RULE LAW.