Town of Union, NY Article I Senior Citizens Exemption

[Adopted 11-2-1966 by L.L. No. 7-1966]

§ 184-1 Purpose.

The purpose of this article is to grant a partial exemption from taxation to the extent of 50% of the assessed valuation of real property which is owned by certain persons with limited income who are 65 years of age or over meeting the requirements set forth in the Real Property Tax Law, § 467.

§ 184-2 Conditions for exemption.

Real property owned by persons 65 years of age or over shall be exempt from Town taxes to the extent of 50% of the assessed valuation subject to the following conditions:

A. The owner or all of the owners must file an application annually in the Assessor's office at least 90 days before the day for filing the final assessment roll or such other time as may be hereafter fixed by law.

B. The percentage of exemption shall be based on the maximum annual income range specified herein as follows:

[Amended 10-21-1970 by L.L. No. 1-1970; 9-5-1974 by L.L. No. 6-1974; 2-25-1976 by L.L. No. 1-1976; 1-30-1980 by L.L. No. 1-1980; 2-5-1981 by L.L. No. 1-1981; 1-30-1985 by L.L. No. 2-1985; 2-7-1990 by L.L. No. 1-1990; 4-3-1991 by L.L. No. 4-1991]

	Income Range	Percentage of Exemption
	Under $15,000	50%
	$15,001 to $15,600	45%
	$15,601 to $16,200	40%
	$16,201 to $16,800	35%
	$16,801 to $17,400	30%
	$17,401 to $18,000	25%
	$18,001 to $18,600	20%

C. Title to property and other eligibility requirements for the tax exemption granted under this article shall be met as set forth in Real Property Tax Law § 467.

[Amended 1-16-2002 by L.L. No. 1-2002]

D. The property must be used exclusively for residential purposes, be occupied in whole or in part by the owners and constitute the legal residence of the owners.

E. Owners of real property eligible for exemption pursuant to this article shall not be charged for a sanitary sewer lateral cleanout when such cleanout is performed by the Town of Union, subject, however, to the following:

[Added 7-10-1976 by L.L. No. 4-1976]

(1) Sewer laterals must be certified by the Sewer Department of the Town to be free of defects.

(2) If a defect is discovered which necessitates repair or replacement, such repair or replacement must be undertaken prior to the cleanout service being performed by the Town.

F. No owner shall be denied real property tax exemption who becomes age 65 after the appropriate taxable status date and before December 31 of such year.

[Added 2-7-1990 by L.L. No. 2-1990]

§ 184-3 Penalties for offenses.

Any owner making any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100, and said owner shall be disqualified as an applicant for further exemption for a period of five years.

§ 184-4 Effective date.

This article shall take effect January 1, 1967.