[Adopted 12-4-1995 by L.L. No. 5-1995]
A.
The Tax Assessor of the Town of Pompey is hereby authorized to accept
applications for exemptions pursuant to Real Property Tax Law § 467.
Application for such exemption must be made by the owner or all of
the owners of the property, on forms prescribed by the State Board
of Equalization and Assessment, to be furnished by the Town Assessor's
office, and shall be filed in the Assessor's office on or before the
taxable status date of the Town.
[Amended 5-2-2016 by L.L.
No. 3-2016]
B.
In the event that the owner or all of the owners of property which
has received an exemption pursuant to said § 467 on the
preceding assessment roll fail to file the application required pursuant
to said § 467 on or before the taxable status date, such
owner or owners may file the application, executed as if such application
had been filed on or before the taxable status date, with the Assessor
on or before the date for the hearing of complaints.
C.
An application for such exemption may be filed with the Assessor
after the appropriate taxable status date, but not later than the
last date on which a petition with respect to complaints for assessment
may be filed, where failure to file a timely application resulted
from: a death of the applicant's spouse, child, parent, brother or
sister; or an illness of the applicant or of the applicant's spouse,
child, parent, brother or sister, which actually prevents the applicant
from filing on a timely basis, as certified by a licensed physician.
The Assessor shall approve or deny such application as if it had been
filed on or before the taxable status date.
[Added 5-2-2016 by L.L.
No. 3-2016]
[Amended 2-3-1997 by L.L. No. 2-1997; 2-5-2001 by L.L. No.
1-2001; 3-5-2007 by L.L. No. 4-2007; 4-7-2008 by L.L. No.
2-2008]
Pursuant to § 467 of the Real Property Tax Law, real
property owned by one or more persons, each of whom is 65 years of
age or over, or real property owned by husband and wife or by siblings,
one of whom is 65 years of age or over, shall be exempt from taxation
to the extent set forth below:
|
Income Limits by Tax Year
| ||||
|---|---|---|---|---|
|
Exemption
|
2006
|
2008
(Beginning 7-1-2007)
|
2009
(Beginning 7-1-2008)
|
2010
(Beginning 7-1-2009)
|
|
50%
|
$26,000
|
$27,000
|
$28,000
|
$29,000
|
|
45%
|
$27,000
|
$28,000
|
$29,000
|
$30,000
|
|
40%
|
$28,000
|
$29,000
|
$30,000
|
$31,000
|
|
35%
|
$29,000
|
$30,000
|
$31,000
|
$32,000
|
|
30%
|
$29,900
|
$30,900
|
$31,900
|
$32,900
|
|
25%
|
$30,800
|
$31,800
|
$32,800
|
$33,800
|
|
20%
|
$31,700
|
$32,700
|
$33,700
|
$34,700
|
|
15%
|
$32,600
|
$33,600
|
$34,600
|
$35,600
|
|
10%
|
$33,500
|
$34,500
|
$35,500
|
$36,500
|
|
5%
|
$34,400
|
$35,400
|
$36,400
|
$37,400
|
