§ 65-47. Legislative intent.

The Town Board of the Town of Brookhaven determines that the effects of Superstorm Sandy to residents and properties within the Town of Brookhaven was devastating. The damage to improvements on property was significant and the Town Board is desirous of providing real property tax assessment relief, in accordance with the Superstorm Sandy Assessment Relief Act, to the victims of the storm for the 2012-13 tax year to ease the tax burden upon residents suffering from losses to their real property. Further, the Town Board of the Town of Brookhaven hereby elects the "Local Option" contained with the Act to provide assessment relief for real property damaged by at least 10% of improved value.