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.
[Amended 10-7-2002 by Res. No. 259-02; 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.
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.