[Adopted 2-2-1998; amended in its entirety 2-5-2001 by L.L. No. 1-2001]
It is the intent of the Town Board of the Town of Gates by the enactment of this article to provide for the protection of low-income disabled homeowners living within the Town of Gates. It is the intention of the Town Board of the Town of Gates to provide tax exemptions of real property to certain of our qualifying senior citizens so as to better enable them to enjoy their retirement.
All real property in the Town of Gates owned by one or more persons, each of whom is disabled, or, in the case of a husband and wife, one of whom is disabled, shall be exempt as to the extent provided by New York State Real Property Tax Law § 459-c.
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 exemption.
B. 
The entitled amount of exemption commencing with assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2001. The income of the owner or the combined income of the owners, or, where the title of the property is vested in either the husband and 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.[1]
[Amended 10-7-2002 by Res. No. 259-02; 2-5-2007 by Res. No. 70-07]
[1]
Editor's Note: Current income limits are on file in the Assessor's office.
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.
An application for exemption pursuant to this article must be made by the owner or all owners of the property in compliance with all of the requirements of § 459-c of the Real Property Tax Law.
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.