[Adopted 12-7-2022 by L.L. No. 7-2022]
A.
Pursuant to the provisions of § 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 spouse, one
of whom is 65 years of age or over, shall be exempt from taxation
by the Village of Ossining for Village general taxes, as hereinafter
provided. Such exemption shall be computed after all other partial
exemptions allowed by law have been subtracted from the total amount
assessed.
B.
Pursuant to the provisions of § 467 of the Real Property
Tax Law, title to that portion of real property owned by a cooperative
apartment corporation in which the tenant-stockholders of such corporation
reside, each of whom is 65 years of age or over or, if owned by a
spouse, one of whom is 65 years of age or over, shall be exempt from
taxation by the Village of Ossining for Village general taxes as hereinafter
provided. Such exemption shall be computed after all other partial
exemptions allowed by law have been subtracted from the total amount
assessed.
A.
Taxable status date of May 1, 2023, and thereafter the exemption
shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$0 to $50,000
|
50%
|
|
$50,000.01 to $50,999.99
|
45%
|
|
$51,000 to $51,999.99
|
40%
|
|
$52,000 to $52,999.99
|
35%
|
|
$53,000 to $53,899.99
|
30%
|
|
$53,900 to $54.799.99
|
25%
|
|
$54,800 to $55,699.99
|
20%
|
|
$55,700 to $56,599.99
|
15%
|
|
$56,600 to $57,499.99
|
10%
|
|
$57,500 to $58,399.99
|
5%
|
B.
Notwithstanding the foregoing, in the event the maximum allowable income established under Real Property Tax Law § 467 is reduced or increased by operation of law or by action of the state legislature, to an amount less or more than $50,000, the maximum allowable incomes under § 241-39A shall automatically reduce or increase to said statutory maximum allowable incomes.
No exemption shall be granted hereunder:
A.
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of the maximum
income exemption eligibility level for the granting of partial exemption
from real property taxation as provided herein. "Income tax year"
shall mean the twelve-month period for which the owner or owners filed
a federal personal income tax return or, if no such return is filed,
the calendar year. Where title is vested in either spouse, their combined
income may not exceed such sum except where spouse or ex-spouse is
absent from the property due to divorce, legal separation or abandonment.
Such income shall include social security and retirement benefits,
interest, dividends, total gain from the sale or exchange of a capital
asset which may be offset by a loss from the sale or exchange of a
capital asset in the same income tax year, net rental income, salary
or earnings, and net income from self-employment, but shall not include
a return of capital, gifts, inheritances, veteran's disability
compensation as defined in Title 38 of the United States Code, payments
made to individuals because of their status as victims of Nazi persecution,
as defined in P.L. 103-286 or monies earned through employment in
the federal foster grandparent program. It is further provided that
for purposes of this chapter, income shall not include medical and
prescription drug expenses actually paid which were not reimbursed
or paid for by insurance, as set forth in § 467 Subdivision
3(a) of the Real Property Tax Law. Additionally, income shall not
include the proceeds of a reverse mortgage, as authorized by § 6-h
of the Banking Law and §§ 280 and 280-a of the Real
Property Law; provided, however, that monies used to repay a reverse
mortgage may not be deducted from income, and provided additionally
that any interest or dividends realized from the investment of reverse
mortgage proceeds shall be considered income. In computing net rental
income and net income from self-employment no depreciation deduction
shall be allowed for the exhaustion, wear and tear of real or personal
property held for the production of income.
B.
Unless the title of the property shall have been vested in the owner
or one of the owners of the property for at least 24 consecutive months
prior to the date of making application for exemption; provided, however,
that in the event of the death of either spouse in whose name title
of the property shall have been vested at the time of death and then
becomes vested solely in the survivor by virtue of devise or by descent
from the deceased spouse, the time of ownership of the property by
the deceased spouse shall be deemed also a time of ownership by the
survivor and such ownership shall be deemed continuous for the purposes
of computing such period of 24 consecutive months, and provided further
that, in the event of a transfer by either spouse to the other spouse
for all or part of the title to the property, the time of ownership
of the property by the transferor spouse shall be deemed also a time
of ownership by the transferee spouse and such ownership shall be
deemed continuous for the purposes of computing such period of 24
consecutive months, and provided further that, where property of the
owner or owners has been acquired to replace property formerly owned
by such owner or owners and taken by eminent domain or other involuntary
proceeding, except a tax sale, the period of ownership of the former
property shall be combined with the period of ownership of the property
for which application is made for exemption and such periods of ownership
shall be deemed to be consecutive for purposes of this section. Where
a residence is sold and replaced with another within one year and
is in the same assessing unit or municipality, the period of ownership
of the former property shall be combined with the period of ownership
of the replacement residence and deemed consecutive for exemption
from taxation by each such assessing unit or municipality; provided,
however, that where the replacement property is in the same assessing
unit but in another school district, the period of ownership of both
properties shall also be deemed consecutive for purposes of the exemption
from taxation by such school district. Notwithstanding any other provision
of law, where a residence is sold and replaced with another within
one year and both residences are within the state, the period of ownership
of both properties shall be deemed consecutive for purposes of the
exemption from taxation by a municipality within the state granting
such exemption.
C.
Unless the property is used exclusively for residential purposes,
provided, however, that in the event any portion of such property
is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the
remaining portion only shall be entitled to the exemption provided
by this article.
D.
Unless the real property is the legal residence of and is occupied
in whole or in part by the owner or by all of the owners of the property:
except where, i) an owner is absent from the residence while receiving
health-related care as an inpatient of a residential health care facility,
as defined in § 2801 of the Public Health Law, provided
that any income accruing to that person shall only be income only
to the extent that it exceeds the amount paid by such owner, spouse
or co-owner for care in the facility, and provided further, that during
such confinement such property is not occupied by other than the spouse
or co-owner of such owner; or, ii) the real property is owned by a
spouse, or an ex-spouse, and either is absent from the residence due
to divorce, legal separation or abandonment and all other provisions
of this section are met provided that where an exemption was previously
granted when both resided on the property, then the person remaining
on the real property shall be 62 years of age or over.
The real property tax exemption provided for herein on real
property owned by husband and wife, one of whom is 65 years of age
or over, once granted shall not be rescinded solely because of the
death of the older spouse so long as the surviving spouse is at least
62 years of age.
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 to be furnished by the Assessor of the Town of Ossining and
shall furnish the information and be executed in the manner required
or prescribed in such forms, and shall be filed in the office of the
Assessor of the Town of Ossining on or before the taxable status date.
Any person otherwise qualifying under this article shall not be denied
the exemption under this article if he or she becomes 65 years of
age after the appropriate taxable status date and on or before December
31 of the same year.
A.
The Village of Ossining shall notify or cause to be notified each
person owning residential real property in the Village of Ossining
of the provisions hereof. Such notice requirement may be met by a
notice or legend sent on or with each tax bill to such persons reading
substantially as follows: "Senior Citizens: If your annual income
is less that $50,000 for calendar year 2023 and for subsequent years,
you may be eligible for senior citizen tax exemption. For information,
please call or write the Town of Ossining Assessor, 16 Croton Avenue,
Ossining, New York 10562, (914) 762-8274."
B.
At least 60 days prior to the appropriate taxable status date, the
Town Assessor shall mail to each person who was granted a senior citizen
exemption on the latest completed assessment roll an application form
and a notice that such application must be filed on or before the
taxable status date and be approved in order for the exemption to
be granted. The Assessor shall, within three days of the completion
and filing of the tentative assessment roll, notify by mail any applicant
who has included with his/her application at least one self-addressed
prepaid envelope, of the approval or denial of the application; provided,
however, that the Town Assessor shall, upon the receipt and filing
of the application, send by mail notification of receipt to any applicant
who has included two of such envelopes with the application. Where
an applicant is entitled to a notice of denial pursuant to this subsection,
such notice shall be on a form prescribed by the state board and shall
state the reasons for such denial and shall further state that the
applicant may have such determination reviewed in the manner provided
by law.
C.
Failure to notify or cause to be notified any person who is in fact
eligible to receive the exemption or the failure to mail any such
application form or notices or the failure of such person to receive
any of the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on property owned by such person.
A.
A senior citizen eligible for the exemption provided for in § 241-38 may request that a notice be sent to an adult third party. Such request shall be made on a form prescribed by the commissioner and shall be submitted to the Town of Ossining Assessor resides no later than 60 days before the last application date for the first taxable status date to which it is to apply. Such form shall provide a section whereby the designated third party shall consent to such designation. Such request shall be effective upon receipt by the Assessor. The Assessor shall maintain a list of all eligible property owners who have requested notices pursuant to this subsection.
B.
A notice shall be sent to the designated third party at least 30
days prior to the last application date for each ensuing taxable status
date; provided that no such notice need be sent in the first year
if the request was not received by the Assessor at least 60 days before
the last application date for the applicable taxable status date.
Such notice shall read substantially as follows: "On behalf of (identify
senior citizen or citizens), you are advised that his, her or their
renewal application for the senior exemption must be filed with the
Town of Ossining Assessor no later than (enter date). You are encouraged
to remind him, her or them of that fact, and to offer assistance if
needed, although you are under no legal obligation to do so. Your
cooperation and assistance are greatly appreciated."
C.
A notice shall be sent to the designated third party whenever the
Assessor sends a notice to the senior citizen regarding the possible
removal of the senior exemption. Such notice shall read substantially
as follows: "On behalf of (identify senior citizen or citizens), you
are advised that his, her, or their senior exemption is at risk of
being removed. You are encouraged to make sure that he, she or they
are aware of that fact, and to offer assistance if needed, although
you are under no legal obligation to do so. Your cooperation and assistance
are greatly appreciated."
D.
The obligation to mail such notice shall cease if the eligible taxpayer
cancels the request or ceases to qualify for the senior exemption.
E.
Failure to mail any notice required by this subsection, or the failure
of a party to receive same, shall not affect the validity of the levy,
collection, or enforcement of taxes on property owned by such person,
or in the case of a third-party notice, on property owned by the senior
citizen.
The exemption provided herein shall apply to school taxes, provided
that the applicable school districts shall have prior to the taxable
status date adopted a resolution pursuant to § 467 of the
Real Property Tax Law, providing for such exemption. Notwithstanding
such resolution, the exemption from taxation for school tax purposes
shall not be granted in the case of real property where a child resides
if such child attends a public school of elementary or secondary education
unless the governing board of the school district in which the property
is located, after public hearing, adopts a resolution providing for
such exemption; provided that any such resolution shall condition
such exemption upon satisfactory proof that the child was not brought
into the residence in whole or in substantial part for the purpose
of attending a particular school within the district.
A.
Any conviction of having made any willful false statement in the
application for such exemption shall be punishable by a fine of not
more than $100 and shall disqualify the applicant or applicants from
further exemption for a period of five years.
B.
Notwithstanding any inconsistent provisions hereof, the collection
of any amount of tax erroneously exempted due to an incorrect statement
in an application for exemption shall be enforceable in the same manner
provided for the collection of delinquent taxes pursuant to the provisions
of Article 10 of the Real Property Tax Law.
