[Adopted 11-14-1966; amended in its entirety 4-8-1988 by L.L. No. 7-1988]
[Amended 4-13-1990 by L.L. No. 7-1990; 12-14-1990 by L.L. No. 25-1990; 12-13-1991 by L.L. No. 16-1991; 12-14-1992 by L.L. No. 13-1992; 10-11-1994 by L.L. No. 14-1994; 5-13-1996 by L.L. No. 8-1996; 9-19-1997 by L.L. No. 10-1997; 12-14-1998 by L.L. No. 11-1998; 9-10-2001 by L.L. No. 13-2001; 9-8-2003 by L.L. No. 11-2003; 10-6-2005 by L.L. No. 7-2005; 11-1-2007 by L.L. No. 12-2007; 1-8-2009 by L.L. No. 1-2009; 11-5-2009 by L.L. No. 9-2009; 1-5-2023 by L.L. No. 1-2023; 3-2-2023 by L.L. No. 6-2023]
Real property owned by one or more persons, each of whom has become 65 years of age or older after an assessing unit's taxable status date and before December 31 of the same year, or real property owned by husband and wife, one of whom has become 65 years of age or older after an assessing unit's taxable status date and before December 31 of the same year, shall be exempt from taxation by the Village of Westhampton Beach to the extent of 50% based upon an annual income of no more than $50,000 and thereafter at the percentage of assessed valuation thereof as provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
Up to $50,000
50%
Up to $51,000
45%
Up to $52,000
40%
Up to $53,000
35%
Up to $53,900
30%
Up to $54,800
25%
Up to $55,700
20%
Up to $56,600
15%
Up to $57,500
10%
Up to $58,400
5%
No exemption shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property equals or exceeds the sum of $58,400 for the income tax year immediately preceding the date of making application for exemption. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, net rental income, salary or earnings and net income from self-employment but shall not include gifts or inheritances.
[Amended 12-14-1990 by L.L. No. 25-1990; 12-13-1991 by L.L. No. 16-1991; 10-11-1994 by L.L. No. 14-1994; 5-13-1996 by L.L. No. 8-1996; 9-19-1997 by L.L. No. 10-1997; 12-14-1998 by L.L. No. 11-1998; 9-10-2001 by L.L. No. 13-2001; 9-8-2003 by L.L. No. 11-2003; 10-6-2005 by L.L. No. 7-2005; 11-1-2007 by L.L. No. 12-2007; 1-8-2009 by L.L. No. 1-2009; 11-5-2009 by L.L. No. 9-2009; 1-5-2023 by L.L. No. 1-2023; 3-2-2023 by L.L. No. 6-2023]
B. 
Unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 24 consecutive months prior to the date of making application for exemption. Notwithstanding any other provisions 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 exemption from taxation.
C. 
Unless the property is used exclusively for residential purposes.
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.
[Amended 12-14-1992 by L.L. No. 13-1992]
A. 
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 Village of Westhampton Beach and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the taxable status date.
B. 
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 of 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, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a license physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
At least 60 days prior to the appropriate taxable status date, the Assessor of the Village of Westhampton Beach shall mail to each person, who was granted exemption pursuant to this article 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 must be approved in order for the exemption to be granted. Failure to mail any such application form and notice of the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
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.