Tompkins County
New York


Adoption of Local Law No. 3 of 2017 - A Local Law Enacting the New York State Real Property Tax Law Section 485-g, Infrastructure Exemption


Category:Real Property


  1. Printout
  2. 2017 Local Law 485g (This file has not yet been converted to a viewable format)
  3. LLc of 2017 (This file has not yet been converted to a viewable format)
  4. LL3-17

Resolution/Document Body

WHEREAS, the Tompkins County Legislature wishes to encourage more housing units within the County, and


WHEREAS, one of the many impediments to building housing is the holding costs of the land after expending money on upgrading the infrastructure, and


WHEREAS, the New York State Legislature has authorized an exemption that would provide a three-year abatement on the increase in value due to the improvements made to the public infrastructure (utilities and road) so long as the developer retains ownership of the newly subdivided lots, now therefore be it


RESOLVED, on recommendation of the Government Operations Committee, That proposed Local Law No. 3 of 2017 - A Local Law Enacting the New York State Real Property Tax Law Section 485-g, Infrastructure Exemption, be and hereby is adopted,


RESOLVED, further, That the Clerk of the Legislature shall publish in the official newspaper of the County a notice of adoption containing a synopsis of said local law and shall within twenty days file one certified copy in the Office of the County Clerk, and one copy with the Secretary of State.


Meeting History

May 3, 2017 3:30 PM  Government Operations Committee Regular Meeting

In response to questions raised about process, Mr. Wood believes it is appropriate for the Committee to adopt both resolutions and allow the Legislature to take the final action.

Ms. Kiefer said she would like to see more comprehensive language added to the law that describes what it does.

Mr. Klein was excused following the vote.

MOVER:Will Burbank, Member
SECONDER:Daniel Klein, Chair
AYES:Daniel Klein, Dooley Kiefer, Will Burbank
NAYS:Carol Chock, Rich John
Jun 6, 2017 5:30 PM Media Tompkins County Legislature Regular Meeting

Ms. Kiefer said she opposes the resolution and stated her agreement with the comments made by Teresa Alt during the public hearing.

Mr. John expressed concern that this exemption would benefit those who have the most property frontage; therefore, the biggest rewards would be given to the largest lots that are developed. He hopes there is another way to support cluster housing and other things that are in line with the Comprehensive Plan.

Ms. Robertson explained this is a very short-term exemption of up to three years on the increment related to the value of the infrastructure. It may be enough to help to build some of the kinds of units that some people want and provide some of the variety that there is a lot of market demand for. If it ends up supporting the wrong kind of housing we can pull it back but she said she would like to try it.

Mr. Marx, Planning and Sustainability Commissioner said it could have both negative and positive impacts on sprawl. He thinks it will have some marginal benefits and would mostly help with water and sewer projects.

Mr. Lane said he supports the resolution and agreed with Ms. Robertson’s comments.

Ms. Chock said there are some points that haven’t been brought out such as infrastructure can be handled by other pilots. She believes there are other tools available to focus on residential development.

Ms. Kehoe, Assistant Assessment Director, clarified the exemption is meant to be for the construction period and as soon as a certificate of occupancy is issued the exemption comes off and goes away.

The resolution was adopted by a roll call vote.

MOVER:Daniel Klein, Vice Chair
SECONDER:Martha Robertson, Member
AYES:Anna Kelles, Daniel Klein, Michael Lane, Leslyn McBean-Clairborne, Martha Robertson, David McKenna, Glenn Morey, Michael Sigler
NAYS:Will Burbank, Carol Chock, James Dennis, Rich John, Dooley Kiefer
EXCUSED:Peter Stein