Town of Greenwich, CT - Call of the January 20, 2009 RTM Meeting

STATE OF CONNECTICUT

A regular Representative Town Meeting of the Town of Greenwich will be held in the Moderator’s Hall of Central Middle School on Tuesday January 20, 2009 at 8:00 P.M.(E.D.T.) for the following purposes:

1. To consider and act upon the following resolution, requested by the First Selectman.

Referred to Finance Committee

Referred to Health & Human Services Committee

Referred to Labor Contracts Committee

2. To consider and act upon the following resolution:

Referred to Appointments Committee

Referred to Health & Human Services Committee

3. To consider and act upon the following resolution, requested by the Director of Parks and Recreation and referred back to the Legislative & Rules Committee at the December 2008 meeting.

CHAPTER 13. TREES, SHRUBS AND WOODY VEGETATION.

§13-1. [delete Trees in public highways; permit; grant] Purposes.

§13-2. [delete Trees; property of town] Definitions.

§13-3. [delete Penalty for planting without permit] Urban/Community Forest Management Plan.

§13-4. [delete Effect of Article] Tree Warden as Liaison to Other Municipal Departments.

§13-5. [delete Definitions] Pubic Utilities.

§13-6. [delete Prohibition] Permits for Trees, Shrubs and Woody Vegetation on Town-Owned Property.

§13-7. [delete Permits] Trees, Shrubs and Woody Vegetation on Town-Owned Property.

§13-8. [delete Work] Effect of Chapter.

§13-9. [delete Emergencies] Prohibition.

§13-10.[delete Penalties] Permits.

§13-11.[delete No exemption] Work.

§13-12. Emergencies.

§13-13. Penalties.

§13-14. No Exemption.

§13-15. Interfering with Planting, Maintenance and Removal.

§13-16. Tree Protection During Construction Activities.

§13-17. Hazardous Trees, Shrubs and Woody Vegetation Abutting Town-Owned Property.

Sec. 13-1. Purposes.

The purposes of this Ordinance are:

a) To promote and protect the public health, safety and general welfare of the residents by providing for the regulation of the planting, maintenance, protection and removal of trees, shrubs and woody vegetation within the Town of Greenwich.

b) To recognize and appreciate that trees produce oxygen, capture carbon dioxide from the atmosphere, provide air purification, prevent soil erosion, control flooding, assist in water purification, contribute to the quality of life by providing cooling shade, provide habitat for wildlife, reduce noise levels, and aesthetically enhance the landscape.

c) To preserve and protect trees and their canopies as an important environmental and cultural resource that enhances the Town of Greenwich’s natural character and heritage.

d) To protect the people in the Town of Greenwich from personal injury and property damage caused by the improper planting, maintenance, protection or removal of trees, shrubs and woody vegetation located on Town-owned property.

e) To protect property values by maintaining a healthy and vigorous community forest.

Sec. 13-2. Definitions.

a) Tree Warden: The Greenwich Tree Warden shall be the Superintendent of the Parks & Trees Division of the Department of Parks & Recreation, and shall have all the powers, duties and authority provided by The Public Shade Trees and Tree Protection Examining Board Statute (Connecticut General Statutes Sec. 23-59) as may be hereafter amended, and by this Ordinance.

b) Deputy Tree Warden(s): Greenwich Deputy Tree Warden(s) as appointed by the Tree Warden.

c) Urban / Community Forest: Collectively, the natural resource of all Town-owned trees, shrubs and woody vegetation upon street right-of-ways, parks, school campuses, open space properties, and grounds of Town facilities.

d) Town-owned Property: Any and all real property owned by the Town of Greenwich.

e) Hazardous Tree: In relation to a tree or tree part, shall mean defective, diseased or dead, and posing an unreasonable risk of failure or fracture with the potential to cause injury to people or damage to property.

f) Property Owner: The owner of record of any parcel of land.

g) Tree: A woody plant, usually with one main trunk, reaching a height of at least fifteen feet when mature.

h) Shrub: A woody plant, branched from the base, generally less than fifteen feet in height when mature.

i) Woody Vegetation: All woody, non-herbaceous plants, not defined as trees or shrubs.

j) Greenwich Arboricultural Specifications and Policy Manual: A manual to be prepared, and to be amended from time to time, by the Tree Warden pursuant to this ordinance containing regulations and standards for the planting, maintenance, removal and protection of trees, shrubs and woody vegetation upon Town-owned property.

k) Person: Any person, firm, corporation or other entity, including any public utility.

l) Urban/Community Forest Management Plan: The long-range management plan and resulting annual work plans prepared by the Tree Warden for managing the Urban/Community Forest.

m) Public Nuisance: Any tree, shrub or woody vegetation which is hazardous or injurious to the public health, safety and welfare or which causes substantial depreciation in the value of real property in the neighborhood.

Sec. 13-3. Urban / Community Forest Management Plan.

The Tree Warden shall prepare, in coordination with the Conservation Commission, a long-range, comprehensive strategic plan for the administration and management of a community forest program.

Sec. 13-4. Tree Warden as Liaison to Other Municipal Departments.

a) The Tree Warden shall serve as liaison to all Town Departments, agencies, and the Board of Education on all matters relating to individual trees and forest resources, and may provide technical assistance as appropriate.

b) Any Town Department or agency shall notify the Tree Warden of any applications for new curb, gutter, sidewalks or driveway installations, utility installations or other improvements which might require the removal of or cause injury to any Town-owned tree.

Sec 13-5. Public Utilities.

a) Any public utility maintaining any overhead wires or underground pipes or conduits shall obtain permission from the Tree Warden before performing any maintenance work on the wires, pipes, or conduits which would cause injury to Town-owned trees. The public utility shall not injure, deface, prune, or scar any Town-owned tree until its plans and procedures have been approved by the Tree Warden.

b) When maintaining Town-owned trees, a public utility must observe good arboricultural practices, as specified by the Pruning Standards prescribed in the Greenwich Arboricultural Specifications and Policy Manual.

Sec. 13-6. [delete Trees in public Property; permit; grant] Permits for Trees, Shrubs, and Woody Vegetation on Town-Owned Property.

(a) No person shall plant any tree, [delete bush or] shrub or woody vegetation within the limits of any [delete public highway] Town-owned property without having first obtained a permit to do so from the Tree Warden. Written application for such permission shall be made to the Tree Warden setting forth the size, species, type and location of each tree, [delete bush or] shrub or woody vegetation, for which such permission is requested.

(b) The Tree Warden shall consider the effect of planting the specified trees, [delete bushes or] shrubs or woody vegetation upon the general welfare of the community and upon the present and future use, safety, maintenance, development and improvement of [delete the highway] Town-owned property for all lawful purposes.

(c) Subject to the direction and control of the Director of Parks and Recreation, the Tree Warden shall grant or deny the applications upon the basis of such considerations.

(Ords. & Reg., §7-1, 8/17/48.)

Sec. 13-[delete 2]7. [delete Trees; Property of the Town] Trees, Shrubs and Woody Vegetation on Town-Owned Property.

Any tree [delete bush or], shrub or woody vegetation planted on [delete the public highways of the town] Town-owned property shall become the property of the Town.

(Ords. & Reg., §7-2, 8/17/48.)

[delete Sec. 13-3. Penalty for planting without permit.

If any person plants any tree, bush or shrub without obtaining the required permit, he shall be fined not more than twenty-five dollars ($25.) and shall remove the same at his expense within a period of thirty (30) days.

(Ords. & Reg., §7-3, 8/17/48.)]

Sec. 13-[delete 4]8. Effect of [delete Article]Chapter.

Nothing in this [delete Article] Chapter and no permit granted pursuant to this [delete Article] Chapter shall be deemed to prejudice any rights which the Town may now or hereafter have with respect to trees [delete bushes and],shrubs and woody vegetation planted [delete within the limits of] on [delete the public highways of the Town] Town-owned property.

(Ords. $ Reg., §7-4, 8/17/48.).

[delete Article 2: Tree Warden Regulations]

[delete Sec. 13-5 Definitions.

As used in this Article:

Person is any person, firm or corporation including any public utility (10/15/1990)]

Sec. 13-[delete 6] 9. Prohibition.

Except as otherwise provided [delete herein] in Sec. 13-10 and 13-11 of this Chapter, no person shall cut, trim, prune, remove, injure or interfere with any tree, shrub or {delete cultivated plant] woody vegetation, including the branches, trunk, root system or crown thereof, in whole or in part, [delete within the limits of ] on any [delete public road, park or public grounds in the Town of Greenwich] Town-owned property without a permit from the Tree Warden.

[delete (10/15/1990.)]

Sec. 13-[delete 7] 10. Permits.

Permits are issued in conformity with [delete the General Statutes]Connecticut General Statutes 23-65(f). Applications for permits must be made on application forms provided for such purpose by the Tree Warden. Permits expire thirty (30) days after the date of issue unless otherwise noted thereon by the Tree Warden.

[delete (10/15/1990.)]

Sec. 13-[delete 8] 11. Work.

All work performed on such trees, shrubs or [delete cultivated plants] woody vegetation shall be done in strict accordance with the permit and under the direction of the Tree Warden.

[delete (10/15/90)]

Sec. 13-[delete 9] 12. Emergencies.

Work which, in the opinion of the Tree Warden, is of an emergency nature, such as failure of gas, water or electric utility lines, may be performed as orally prescribed by the Tree Warden at the expense of the person requesting same.

[delete (10/15/1990.)]

Sec. 13-[delete 10] 13. Penalties.

(a) Any person violating any provision of these regulations shall be fined not more than ninety dollars ($90).

(b) Any person who unlawfully or willfully removes, prunes, injures or defaces any tree or shrub within the limits of a public way or public grounds without proper authority shall be fined not more than one hundred dollars ($100.) for each separate offense and shall be liable civilly for damages [Connecticut General Statutes, Section 23-65(b)].

(c) [delete For any tree or shrubbery unlawfully cut, destroyed or carried away, the Tree Warden may seek recovery of three (3) times the value of the tree or shrubbery pursuant to Connecticut General Statutes, Section 52-560.]

In addition to any fines authorized hereunder for any tree, shrub or woody vegetation unlawfully cut, destroyed or carried, away the Tree Warden may seek recovery three (3) times the value of the tree, shrub or woody vegetation pursuant to Connecticut General Statutes sec. 52-560 and, for any encroachment (as referred to in Connecticut General Statutes sec. 52-560a), may bring an action to enforce the remedies and damages specified in Connecticut General Statutes sec. 52-560a. Nothing in this section shall limit the authority of the Tree Warden to invoke any other remedies under Connecticut General Statutes sec. 52-560 and sec. 52-560a.

(d) Any person who affixes to a telegraph, telephone, electric light or power pole, tree or shrub, rock or other natural object in any public way or grounds a playbill, picture, notice, advertisement or other similar thing, or cuts, paints or marks and tree, shrub, rock or other natural object or uses climbing spurs for the purpose of climbing any tree within the limit of any public highway or grounds shall be fined not more than fifty dollars ($50.) for each offense. Each affixing, cutting, painting, marking or climbing shall be considered a separate offense [Connecticut General Statutes, Section 23-65(a)].

(e) The fixing or any playbill, picture, notice, advertisement or other similar thing concerning the business or affairs of any person, firm or corporation to a tress, shrub, rock or other natural object within the limits of any public way or grounds by an agent or employee of such person shall be deemed to be the act of such person, and such person, or any member of such firm or any officer of such corporation, as the case may be, shall be subject to the penalty therein provided, unless such act is shown to have been done without his knowledge or consent [Connecticut General Statutes, Section 23-65(d)].

(f) The affixing of each individual playbill, picture, notice or advertisement or other similar thing to a tree, shrub, rock or other natural object or the willful removing, pruning, injuring or defacing of each tree or shrub shall constitute a separate violation. Nothing in this section shall affect the authority of the Tree Warden to remove, prune or otherwise deal with a tree or shrub under his jurisdiction. [Connecticut General Statutes, Section 23-65(e)]

(g) If any person plants any tree, shrub or woody vegetation without obtaining the required permit, he shall be fined not more than twenty-five dollars ($25.) and shall remove the same at his expense within a period of thirty (30) days.

(Sec. 13-3, Ords. & Regs., sec. 7-3, 8/17/48)

[delete 10/15/1990;4/1/91)]

Sec. 13-[delete 11] 14. No Exemption.

Nothing herein contained shall be deemed to exempt any person from the application of any other applicable statute, ordinance, regulation or rule.

[delete (10/15/1990)].

Sec. 13-15. Interference with Planting, Maintenance, and Removal.

No person shall interfere with the Tree Warden or persons acting under his authority while engaged in planting, mulching, pruning, removing or maintaining any tree, shrub or woody vegetation on Town-owned property.

Sec. 6C-2. Definitions.

h) Nuisance shall mean the existence of a condition involving any one (1) or more of the following items: trees, shrubs or vegetation which are hazardous or injurious to the public health, safety and welfare or which would cause substantial depreciation in the value of real property in the neighborhood, building and construction materials, landscape and fill materials, demolition debris, motor vehicles and motor vehicle parts, fixed- and rotary wing aircraft and parts, boats and boat parts, tires, appliances, furniture, metal, plastic, cardboard or glass containers, paper and rags which are inoperative, abandoned or discarded; which are found in substantial quantities in or upon any premises and are visible from any third-party residential premises; and which are hazardous or injurious to the public health, safety and welfare or which cause substantial depreciation in the value of real property in the neighborhood . . .

Referred to Land Use Committee

Referred to Legislative & Rules Committee

Referred to Parks & Recreation Committee

4. To consider and act upon the following resolution:

Referred to Appointments Committee

Referred to Health & Human Services Committee

5. To consider and act upon the following resolution, requested by the Conservation Director:

Referred to Land Use Committee

6. To consider and act upon the following resolution, requested by the Conservation Director:

Referred to Land Use Committee

7. To consider and act upon the following resolution, requested by the Director of Parks and Recreation:

Referred to Finance Committee

Referred to Parks & Recreation Committee

8. To consider and act upon the following resolution, requested by the Commissioner of Public Works and approved by the Board of Estimate and Taxation.

Referred to Finance Committee

Referred to Public Works Committee

Referred to Transportation Committee

9. To consider and act upon the following resolution, requested by the Director of Parks and Recreation.

Referred to Parks & Recreation Committee

10. To consider and act upon the following resolution, requested by the First Selectman and approved by the Board of Estimate and Taxation.

Sec. 12-6.1. Property tax relief for seniors [the elderly].

1. Statutory authority; age qualification. Pursuant to General Statutes § 12-129n property tax relief shall be provided to any resident of the town with respect to real property occupied by such resident as his or her principal residence for which the resident is liable for taxes as owner or as tenant for life or years under General Statutes § 12-48, who meets the qualifying total annual income herein and (1) who is sixty-five (65) years of age or over, (2) whose spouse, living with the resident is sixty-five (65) years of age or over, or (3) who is sixty (60) years of age or over and the surviving spouse of a taxpayer receiving relief in the town under this section at the time of his or her death. The ages specified in this section shall have been attained by December 31 preceding the application for tax relief under this ordinance.

2. Taxpayer qualification. Residents or spouses qualifying for tax relief under this section must be taxpayers of real property located in the town for one (1) year immediately preceding their receipt of tax benefits under this section and meet the requirements set forth in subsection 11 of this section with respect to the qualifying total annual income allowable for their federal income tax year preceding the year in which application is made for tax relief under this section.

3. Other relief. Prior to the granting of property tax relief, such person must first have applied for tax relief under any other statute for which he or she is eligible and shall certify to the assessor and tax collector the tax credits received thereunder. No property tax relief granted under this section, together with any property tax relief received by any such person under all applicable statutes shall exceed, in the aggregate seventy-five (75) percent of the total amount of the tax which would, except for those applicable statutes and this section, be laid against the person applying for tax relief hereunder.

4. Limit on abatement. The total abatement of property tax revenue which may be granted in each [such] tax year by the town pursuant to the provisions of this section shall [not exceed] be set by the Board of Estimate and Taxation at the time it sets the mill rate for such tax year at an amount which is (a) not less than the lesser of (1) $570,000 or (2) the amount of the tax credits for approved applications and (b) not greater than an amount, [based on an estimate in any tax year by the Board of Estimate and Taxation,] equal to one–half of one () [(1)] percent of the total real property tax levied in the town in the current [preceding] tax year. Such tax relief granted to eligible persons for any fiscal year shall be [ratably] decreased if necessary to keep the total amount of the town tax relief within such limit by applying such decrease ratably to the credit for the eligible persons with the highest qualifying total annual income under Section 11.(a) and then if no credit is left for such income by applying the decrease ratably to the credit for next highest income and so on for the others, until the decrease that is required to stay within such limit is met.

5. Principal residence requirement. For purposes of this section the principal residence requirement in subsection 1 shall be met if the residents seeking qualification shall have maintained residence in the property for which tax relief is being sought for at least one hundred eighty-three (183) days during the twelve (12) months immediately prior to the filing of an application hereunder.

6. Qualifying total annual income. Qualifying total annual income for tax relief under subsection 11 of this section shall be reviewed and determined by the assessor on the basis of amounts listed in the computation of total income for federal income tax purposes furnished by the taxpayer for the year preceding the filing of an application for tax relief hereunder of the applying individual, if unmarried, or jointly, if married, regardless of whether or not separate federal income tax returns were filed by such person or his or her spouse and shall be adjusted in accordance with subsections (a) and (b) of this section.

(a) Included in income. Qualifying total annual income shall include income from the following sources, whether or not such sources were included in amounts listed for the computation of total income in a federal income tax return, and shall therefore be adjusted and determined by the assessor to the extent such amounts are not included as total income in a federal income tax return:

(1) Wages, bonuses, commissions, gratuities and fees, self-employment net income;

(2) Gross Social Security, Federal Supplemental Security Income, payment for jury duty (excluding travel allowance);

(3) Dividends, interest, and annuities;

(4) Taxable IRA distributions;

(5) Black Lung payments;

(6) Interest or proceeds resulting from gifts received;

(7) Lottery winnings;

(8) Net income from sale or rent of real or personal property, provided that, to the extent that there is no net income, qualifying total annual income shall not be decreased by sale and rental net income losses;

(9) Pensions, including veterans' and railroad retirement;

(10) Severance pay; Unemployment compensation;

(11) Worker's compensation;

(13) Capital gains, provided that, to the extent there is no capital gain, qualifying total annual income shall not be decreased by capital losses;

(14) Partnership income, provided that, to the extent there is no net income, qualifying total annual income shall not be decreased by partnership net income losses;

(b) Excluded from income. Qualifying total annual income shall exclude income from the following sources, whether or not such sources were included in amounts listed for the computation of total income in a federal income tax return or under subsection (a) above and shall therefore be adjusted and determined by the assessor to the extent that such amounts are included in a federal income tax return or under subsection (a) above:

(1) Social Security payments specifically for a dependent person or minor child;

(2) Casualty loss reimbursements by insurance companies;

(3) Gifts, bequests or inheritances, except for any interest or other income produced by the gift, bequest or inheritance;

(4) Grants for disaster relief;

(5) Income derived through volunteer service under the Domestic Volunteer Service Act of 1973, as amended, including stipends earned under the Foster Grandparents' Program, Retired Senior Volunteer Program, Senior Companion Program, and Community Training under Department of Mental Retardation;

(6) Life insurance proceeds;

(7) For a married homeowner whose spouse is a resident of a health care or nursing home facility and who is receiving payment related to such spouse under Title XIX Medicaid, total income shall not include the spouse's Social Security income, provided that the following has been submitted to the Assessor on the facility's letterhead and signed by the administrator or other nursing home official:

(i) Proof that the spouse is in a health care or nursing home facility,

(ii) The name and address of the facility,

(iii) The period during the benefit year that the spouse was in the facility,

(iv) The period during the benefit year that the spouse was on Title XIX Medicaid;

(8) Food stamps; fuel assistance; child support payments and temporary family assistance program payments.

7. Delinquent taxes. No tax relief shall be given under this section to any person who has delinquent taxes to the town from real property, personal property or motor vehicles, including capital assessments or user charges owed to the town which have not been paid in full or brought current by June 1 preceding the fiscal year for which tax relief shall be granted. For purposes of this section, abated taxes shall not be considered delinquent.

8. Form of application. The form of application for property tax relief under this ordinance shall: (a) be made by affidavit on forms provided by the assessor and accompanied by documentation of all qualifying income, including a copy of the applicant's most recent federal tax return for the taxpayer's fiscal year immediately preceding the town's fiscal year for which tax relief is being requested and, (b) state the qualifying information set forth in the preceding sections of this ordinance, whether or not applicant has previously applied or is currently applying for any other tax relief for the elderly or disabled under any state statute. For those persons not required by law to file a federal tax return, an affidavit from such persons shall be required attesting to the fact that they are not required to file a tax return.

9. Filing dates. An application for property tax relief under this ordinance, including any required affidavit and documentation, shall be filed by mail or delivered in person to the assessor’s office not earlier than February 1, nor later than May 15 to obtain property tax relief for the next fiscal year. For those persons who have sought and received by May 15 an extension of time to file a tax return, the application must nevertheless be filed by May 15 and a copy of the tax return received by the assessor's office by June 15 or the application will be denied. If the qualifying total annual income for the year following that contained in the application remains less than the limit of the category approved for a resident under subsection 11 then that resident shall not be required to file an application in the next following year but shall only be required to file an application biennially and the assessor may rely on the approved application on file to continue the tax credit accordingly. Otherwise, based on changes for such following year in qualifying total annual income that exceed the limit of the category approved for a resident or for a claim that the resident be allowed a larger credit based on a lower income category under subsection 11, the resident shall notify the assessor of such change and, if still qualifying for property tax relief, shall file again annually, by the dates set forth in this subsection.

10. Assessment limit. The property tax relief available hereunder shall be available for one (1) residence only collectively for each applicant and spouse and shall not be available to any residence with an assessed value in excess of one hundred and fifty (150) percent of the median assessed value of residences sold during the prior assessment year October 1 to September 30 as calculated by the assessor.

11. Computation of credit. (a) The computation of the amount of property tax credit hereunder, subject to section 3, for the fiscal year commencing July 1, 2009[6] shall be determined on the following graduated basis:

Qualifying Total Annual Income Property Tax Credit

Less than [$18,000] $24,000 [$1,700] $1,900

[$18,000-27,250] $24,000-$36,000 [$1,130] $1,300

[$27,251-$39,000.00] $36,001-$50,000 [$ 850] $1,000

$50,001 - $60,000 $500

(b) For fiscal years commencing July 1, 2010[07] and following, the amount of tax credit shall be adjusted by a percentage change from the prior year as follows:

(1) In a fiscal year in which a tax assessment revaluation becomes effective, the percentage change shall be the product of the new mill rate times the new grand list divided by the product of the prior grand list times the prior mill rate, minus one.

Prior Grand List = $20 Billion

Prior Mill Rate = 12 mills

New Grand List = $40 Billion

New Mill Rate = 6.2 mills

Benefit Change = ((6.2 mills x $40 Billion)/(12 mills x $20 Billion))-1

= ($248 million /$240 million)-1

= .03333 or 3.333% increase

(2) In a fiscal year in which a tax assessment revaluation does not become effective the percentage change shall be the same as the percentage change in the mill rate from the prior year.

(c) For fiscal years commencing July 1, 2010 and following the qualifying total annual income shall be adjusted by the percentage increase in the Consumer Price Index affecting the town designated “CPI-W NY-NJ-CT-PA” rounded down to the nearest $500.

12. Death of taxpayer. Upon the death of any person entitled to tax relief pursuant to this section, the tax relief hereunder shall end the following June 30, unless his or her spouse is otherwise qualified.

13. Conveyance of property. If any person entitled to a tax credit hereunder sells the property with respect to which the tax relief hereunder has been granted, the tax relief shall be suspended as of the date of conveyance and the nonqualifying purchaser of such property shall pay the town a prorated share of taxes thereby due and owing as provided by General Statutes § 12-81a.

14. Proration of relief. The property tax relief provided for in this section may, in any case where title to real property is recorded in the name of the taxpayer or his or her spouse and any other person or persons, be prorated to reflect the fractional portion of such taxpayer or spouse or, if such property is a multiple family dwelling, such relief may be prorated to reflect the fractional portion of such property occupied by the taxpayer.

15. Cooperatives. Persons qualifying in accordance with age and income requirements of this ordinance shall be eligible if they are unit owners and occupiers of a cooperative. The amount of annual property tax relief in accordance with this section to any such person shall be determined in relation to an assumed amount of property tax liability applicable to the assessed value for the dwelling unit which such person owns and occupies as determined by the assessor which may be based on the number of cooperative shares attributable to the unit compared to the total number of shares in the cooperative. For purposes of this section the assessor shall determine the assumed amount of property tax liability applicable to the assessed value for the dwelling unit of each such person who is otherwise eligible under this section, but such determination shall not constitute a tax bill for purposes of property taxation of such cooperative or any individual dwelling unit thereof. Annually not later than the first day of June, the assessor, upon the basis of an application for such relief, shall determine, with respect to the assessment list for the assessment year commencing October first immediately preceding, the portion of the assessed value of the entire cooperative, as included in such assessment list, attributable to the dwelling unit occupied by such person. The assumed property tax liability for purposes of determining the amount of such relief shall be the product of such assessed value and the mill rate in [such municipality] the town as determined for purposes of property tax imposed on said assessment list for the assessment year commencing October first immediately preceding. The amount of relief to which such person shall be entitled for such assessment year shall be equivalent to the amount of tax reduction for which such person would qualify, considering such assumed property tax liability to be the actual property tax applicable to such person's dwelling unit and such person as liable for the payment of such tax.

16. Procedures. The tax collector and assessor shall prescribe with regard to their respective duties under this section, such forms and procedures as may be necessary to implement this section. The assessor, in addition, shall take such steps as are necessary to satisfactorily establish the facts as to the qualifying income of an applicant for benefits under this section by requesting and reviewing income tax forms filed therewith and any additional evidence of qualifying income, which the assessor may require. This documentation shall not be open to public inspection. The assessor may deny the application of a person who fails to provide information required by the assessor that is necessary to determine eligibility.

17. Effective date. This ordinance, as amended, shall be effective starting with applications accepted February 1, 2009[6] for tax relief for the fiscal year commencing July 1, 2009[6].

[18. All provisions of this ordinance, as amended, shall cease to be effective on June 30, 2010 unless an ordinance extending this ordinance is properly submitted to the Board of Estimate and Taxation and the Representative Town Meeting and approved prior to that date.]

(RTM, 4/9/2001; RTM, 12/10/2001; RTM 6/13/05)