The Town Board of the Town of Gates, ever mindful
of its responsibilities and obligations to provide for the welfare
and financial independence of the senior citizens of this community,
intends, by the enactment of this article, to provide for the protection
of the elderly low-income homeowner from the increased cost of living.
It is the intention of the Town Board of the Town of Gates to provide
tax exemptions of real property to a certain of our qualifying senior
citizens so as to better enable them to enjoy their retirement.
[Amended 11-6-1974]
All real property in the Town of Gates owned by one or more persons, each of whom is 65 years of age or older or, in the case of a husband and wife, one of whom is 65 years of age or older, shall be exempt to the extent of 50% of the assessed value as shown on the assessment roll, provided that the requirements set forth in §
166-3 below are complied with.
[Amended 9-21-1970; 9-5-1972; 11-6-1974]
In order to qualify for an exemption, the following
requirements must be met by the applicant:
A. Title to the real property shall have been vested
in the owner or one of the owners of the property for at least 12
consecutive months prior to the date of making application for the
exemption.
[Amended 2-5-2001 by L.L. No. 1-2001]
B. Commencing with assessment rolls prepared on the
basis of taxable status dates occurring on or after January 1, 1987,
the income of the owner or the combined income of the owners or, where
the title to the property is vested in either the husband or wife,
the combined income of the husband and wife for the income tax year
immediately preceding the date of making application for the exemption
shall not exceed the income limits herein set forth, together with
the applicable percentage of assessed valuation:
[Amended last 2-5-2007 by Res. No. 70-07]
C. The property is used exclusively for residential purposes
and is the legal residence and is occupied in whole or in part by
the owner or by all of the owners of the property.
D. In addition to the requirements of this article and
the amendments thereto, the applicant for an exemption shall meet
all the other requirements and conditions as may be set forth in § 467
of the Real Property Tax Law of the State of New York, as amended.
[Amended 11-6-1985 by L.L. No. 4-1985]
A. An application for exemption, pursuant to this article,
must be made by the owner or all of the owners of the property on
forms furnished by the Town Assessor's office, and the application
must be filed in the Assessor's office at least 90 days before the
date for filing the final assessment roll. An application for such
an exemption by the owner or owners must be filed annually. An application
for renewal of exemption, granted pursuant to Real Property Tax Law
§§ 467 and/or 467-d, may be filed on or before the date for the hearing of
complaints in the Town of Gates. The Assessor or Assessors of the
Town of Gates are authorized to accept such renewal applications.
B. The Town Board approves the amendment to the Real
Property Tax Law permitting late aged exemption applications to be
filed after the taxable status date (March 1) due to a hardship condition.
[Added 1-4-1993]
Upon the determination by the Assessor that
the requirements of this article have been met, the exemption shall
be allowed in the amount of 50% of assessed value of the property
which so qualifies. The exemption does not apply to special ad valorem
or special assessments.
The burden of proof is upon the applicant to
show eligibility pursuant to this article.
Any conviction of having any willful, false
statement in the application for exemption under this article shall
be punishable by a fine of not more than $100 and shall disqualify
the applicant or applicants from further exemption for a period of
five years.
[Added 2-5-2001 by L.L. No. 1-2001]
The Town Board may, from time to time, amend,
supplement, change, modify or repeal this article in any manner prescribed
by the provisions of the Town Law, the Municipal Home Rule Law, the
General Municipal Law and the Real Property Tax Law of New York State
applicable thereto, including, but not limited to, by Town Board resolution.