ARTICLE V
Historic Barn Exemption
[Adopted 8‑11‑1997 by L.L. No. 2‑1997]
§ 113‑14. Qualifications.
To qualify as an historic barn for this purpose, the barn must have been at least partially completed prior to 1936, and must
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3. Editor's Note: See Article II above.
4. Editor's Note: Former Art. IV, Assessment Review, adopted 7-8-1996 by L.L. No. 3-1996, as amended, was repealed 1-12-2009 by L.L. No. 1-2009. This local law also provided that the Town of Brutus will establish Grievance Day in accordance with § 512 (1-a) of the New York State Real Property Tax Law.
113:6 01-01-2010
§ 113-14 TAXATION § 113-17
have originally been designed and used for storing farm equipment or agricultural products or for housing livestock. An otherwise qualified historic barn may not receive the exemption if it is presently used for residential purposes, if the historic appearance of the barn was materially altered by the reconstruction or rehabilitation, or if the barn received the agricultural buildings exemption (RPTL § 483) within the prior 10 years.
§ 113‑15. Amount of exemption.
When the eligibility criteria are satisfied, the Assessor of the Town of Brutus is authorized to allow the exemption. The increased value that would otherwise result from the reconstruction or rehabilitation of an historic barn will be totally exempt from taxation in the first year. Thereafter the exemption will be phased out over the next succeeding nine years by an additional 10% per year.
