[Adopted 8-8-1994 by L.L. No. 6-1994]
Pursuant to § 467, Subdivision 5-a,
an application for real property tax exemption under § 467,
Subdivision 1(a), for real property owned by one or more persons over
the age of 65[1] may be filed with the Assessor after the appropriate taxable
status date but not later than the last date on which a petition with
respect to complaints of assessment may be filed, where failure to
file a timely application resulted from: death of the applicant's
spouse, child, parent, brother or sister; or an illness of the applicant
or of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such application as if it has been filed on or before the taxable
status date.
[1]
Editor's Note: The real property tax exemption
for persons over the age of 65 was granted by the Town in a resolution
adopted 4-3-1967. Subsequent resolutions have raised the maximum income
level for qualification for the exemption. Said maximum level was
established at $12,025 by a resolution adopted 4-24-1989. Any additional
amendments may be reviewed in the Town Clerk's office.
