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County staff pitches two state exemption models (RP-421F and RP-421P) to spur home improvements and ADUs
Summary
Planning staff recommended Lewis County consider adopting New York State RP‑421F (phased exemption for residential improvements) and RP‑421P (exemptions for accessory dwelling units) to encourage reinvestment in aging housing stock and expand small-scale housing options; legislators raised administrative and incentive-effectiveness concerns.
County planning staff briefed the committee on two New York State tax-exemption tools that local governments may adopt to encourage residential investment.
Megan Karkowski explained RP‑421F allows counties to phase the tax impact of qualifying owner‑occupied one‑ and two‑family improvements (default program values: minimum project $3,000, maximum eligible value up to $80,000…
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