LOCAL LAW NO. F FOR 2024
A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK AMENDING CHAPTER 270 OF THE ALBANY COUNTY CODE TO PROVIDE A REAL PROPERTY TAX EXEMPTION FOR LIVING QUARTERS FOR PARENT OR GRANDPARENT
Introduced: 4/8/24
By Cunningham, Willingham, McLaughlin, Feeney, Reidy, Laurilliard, Burgdorf, Pedo, Commisso, Domalewicz, Grimm and Fein:
BE IT ENACTED by the Legislature of the County of Albany as follows:
SECTION I. Article Creation.
Chapter 270, Article XX, Auxiliary Dwelling Unit Exemption, is hereby created
SECTION II. ? 270-166 Legislative Intent and Purpose.
a. The Albany County Legislature recognizes the role of the family in the care of the aging and the contribution to family life that can be made by encouraging the aging to share their decades of wisdom and experience with the youth of their families.
b. The Legislature finds and determines that it is desirous for parents and grandparents to age in place and remain in the care of their family.
c. The Legislature further finds and determines that it is the best social and economic interest of the County of Albany to encourage the care of the aging be provided within the family, where appropriate.
d. The Legislature further finds and determines that real property tax exemptions are an appropriate way to assist with the financial burden of caring for a parent or grandparent in the comfort of one's own home.
e. The purpose of this Local Law is to legislatively adopt the real property tax exemption provided for the living quarters of a parent or grandparent in accordance with Section 469 of the Real Property Tax Law to read as follows:
SECTION III. ? 270-167 Definitions.
For the purposes of this Local Law, the term "parent or grandparent" shall be deemed to include the birth or adoptive grandparents and parents of the owner or the spouse of the owner.
SECTION IV. ? 270-168 Real Property Tax Exemption.
The County of Albany does hereby provide for an exe...
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