Village of Athens, NY
Greene County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Athens as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Chapter 5.
[Adopted 2-11-2015 by L.L. No. 1-2015[1]]
[1]
Editor's Note: This local law also superseded former Ch. 210, Taxation, consisting of Art. I, Senior Citizens Tax Exemption, adopted 12-21-1967 (Ch. 77, Art. I, of the 1976 Code), as amended, and Art. II, Exemption for Persons with Disabilities, adopted 10-22-1998 by L.L. No. 1-1998, as amended.

§ 210-1 Legislative authority; definitions.

This article is adopted pursuant to the authority of Real Property Tax §§ 459-c and 467. All definitions, terms and conditions of such statute shall apply to this article and are incorporated herein.

§ 210-2 Exemptions established; income limits.

The Board of Trustees of the Village of Athens does hereby establish the following sliding scale of property tax exemptions for real property owned by persons 65 years of age or over and for real property owned by a person with a disability whose income is limited by such disability, and used as the legal residence of such person, based on the income limits set forth below:
Maximum Income Limit
Property Tax Exemption
$24,500 or less
50%
$24,500.01 to $25,499.99
45%
$25,500.00 to $26,499.99
40%
$26,500.00 to $27,499.99
35%
$27,500.00 to $28,399.99
30%
$28,400.00 to $29,299.99
25%
$29,300.00 to $30,199.99
20%
$30,200.00 to $31,099.99
15%
$31,100.00 to $31,999.99
10%
$32,000.00 to $32,899.99
5%

§ 210-3 Eligibility exceptions.

Any person who qualifies for a property tax exemption as a person with a disability shall not be eligible for a property tax exemption as a person who is 65 years of age or over.