[Adopted 2-8-1995 by L.L. No. 2-1995[1]]
[1]
Editor's Note: Former Art. II, Senior Citizens Tax Exemption, was repealed 2-8-1995 by L.L. No. 1-1995
The exemption from taxation of real property authorized by § 467 of the Real Property Tax Law as to real property owned by persons 65 years of age or over is and shall be effective as to real property located in the Town of Jerusalem.
The terms and conditions of § 467 of the Real Property Tax Law shall be in effect in the Town of Jerusalem.
[Amended 12-17-2008 by L.L. No. 7-2008; 3-18-2009 by L.L. No. 1-2009[1]; 2-17-2016 by L.L. No. 1-2016; 11-15-2023 by L.L. No. 2-2023]
A. 
In accordance with § 467 of the Real Property Tax Law, real property owned by persons aged 65 years or older will be exempt from taxation to the extent shown below as determined by the owner or owners' corresponding annual income:
Annual Income
Percentage Assessed Valuation Exempt From Taxation
$0 to $20,000
50%
$20,000.01 to $20,999.99
45%
$21,000 to $21,999.99
40%
$22,000 to $22,999.99
35%
$23,000 to $23,899.99
30%
$23,900 to $24,799.99
25%
$24,800 to $25,699.99
20%
$25,700 to $26,599.99
15%
$26,600 to $27,499.99
10%
$27,500 to $28,399.99
5%
$28,400 or more
0%
B. 
This increase shall be effective with the 2024 assessment roll.
[1]
Editor's Note: This local law also provided that it shall be effective for tax years beginning on or after 1-1-2009.
[Added 12-13-2000 by L.L. No. 3-2000]
Pursuant to the authority granted to municipal corporations by the legislature of the State of New York in Paragraph 5 of § 467 of the Real Property Tax Law, the Town of Jerusalem hereby elects to extend the benefits of § 467 of the Real Property Tax Law, (relating to exemption for persons 65 years of age or older) as otherwise in effect in the Town of Jerusalem, to persons otherwise qualifying for the same who attain age 65 years after the appropriate taxable status date and on or before December 31 of the same year.