§ 183-1. Property exemption.


Latest version.
  • Real property within the Town of Canandaigua owned by one or more persons, as provided for in § 467 of the Real Property Law, shall be exempt from taxation by the Town of Canandaigua based on the applicant's annual income as follows:
    Annual Income
    Percentage Assessed Valuation Exempt from Taxation
    Income as established by resolution of the Town Board of the Town of Canandaigua.
    Said percentage shall be the same as provided in § 467 of the Real Property Law of the State of New York.