Town of Ellicott, NY
Chautauqua County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Ellicott as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-18-1979; amended in its entirety 2-6-1985 by L.L. No. 1-1985]

§ 134-1 Purpose.

The purpose of this Article is to grant a partial exemption from taxation to the extent of 50% of the assessed valuation of real property which is owned by certain persons with limited income who are 65 years of age or over, meeting the requirements set forth in § 467 of the Real Property Tax Law.

§ 134-2 Exemption granted; conditions.

Real property owned by persons 65 years of age or over shall be exempt from Town taxes to the extent of 50% of the assessed valuation subject to the following conditions:
A. 
The owner or all of the owners must file an application annually in the Assessor's office on or before taxable status date or such other time as may be hereafter fixed by law.
B. 
Income.
[Amended 3-2-1988 by L.L. No. 1-1988; 4-20-1994 by L.L. No. 3-1994]
(1) 
For the 1995 tax roll, the income of the owner or the combined income of the owners must not exceed $10,000 for the 12 consecutive months prior to the date that the application is filed.
(2) 
For the 1996 tax roll, the income of the owner or the combined income of the owners must not exceed $10,500 for the 12 consecutive months prior to the date that the application is filed.
(3) 
For the 1997 and subsequent tax rolls, the income of the owner or the combined income of the owners must not exceed $11,000 for the 12 consecutive months prior to the date that the application is filed.
(4) 
Effective assessment year 2003 (applied on the 2004 Town and county tax bills), the annual senior citizen tax exemption shall be increased from $11,000 to $12,000. The tax exemption shall be further increased by $500 in each of the four subsequent fiscal years; the exemption to be capped in fiscal year 2008 with an exemption of $14,000.
[Added 8-19-2002 by Res. No. 115-02]
C. 
Title to the property must be vested in the owner or, if more than one, in all the owners for at least 24 consecutive months prior to the date that the application is filed.
D. 
The property must be used exclusively for residential purposes, be occupied in whole or in part by the owners and constitute the legal residence of the owners.
[Adopted 11-21-1984 as L.L. No. 3-1984]

§ 134-3 Exemption not to apply.

Pursuant to the authority of Subdivision 4 of § 458-a of the Real Property Tax Law, the Town of Ellicott elects not to have the exemption of such § 458-a apply to the town.