[Adopted 4-4-1996 by L.L. No. 2-1996, as last amended 4-20-2004 (Ch. 185, Art. II, of the 1999 Code); amended in its entirety ]
There shall be allowed an exemption from the taxes imposed by the Town of Marilla upon real property owned by one or more persons, each of whom is 65 years of age or over, and upon real property owned by a husband and wife, one of whom is 65 years of age or over, to the extent of 50% of the assessed valuation thereof, provided that 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 does not exceed the sum of $24,000.
A. 
This article is adopted pursuant to the authority of Real Property Tax Law § 467. All definitions, terms and conditions of such statute shall apply to this article.
B. 
Real property, owned by one or more persons, each of whom is 65 years of age or older, or by a husband and wife, one of whom is 65 years of age or older, whose income is limited, and used as the legal residence of such person or persons, shall be entitled to a partial exemption from taxation to the extent of a maximum of 50% of assessed valuation in accordance with the following schedule:
[Amended 9-13-2018 by L.L. No. 4-2018]
Annual Income
Percentage of Assessed Valuation Exempt from Taxation
Up to $27,000
50%
$27,000.01 or more but less than $27,999.99
45%
$28,000 or more but less than $28,999.99
40%
$29,000 or more but less than $29,999.99
35%
$30,000 or more but less than $30,899.99
30%
$30,900 or more but less than $31,799.99
25%
$31,800 or more but less than $32,699.99
20%
$32,700 or more but less than $33,599.99
15%
$33,600 or more but less than $34,999.99
10%
$35,000 or more but less than $35,399.99
5%
C. 
Income for any person making application for a senior citizens exemption under this article shall not include disability compensation from the United States Department of Veterans Affairs as defined in Title 38 of the United States Code.
[Amended 9-13-2018 by L.L. No. 4-2018]
D. 
Application for exemptions provided in accordance with this article shall be made in the manner prescribed by Section 467 of the Real Property Tax Law of the State of New York.
[Amended 9-13-2018 by L.L. No. 4-2018]
E. 
Future amendment to the income level and exemption level provisions of this article may be adopted by Resolution of the Town Board of the Town of Marilla, as permitted by Section 467, Subsection 1(b)(2) and (3) of the New York State Real Property Tax Law, after a public hearing has been held. The Town Clerk will publish a notice of a public hearing in the official newspaper of the Town, such publication to be not less than five days before the date of the public hearing. The Town Clerk will also post one copy of the notice of public hearing no later than the day such notice is published.
[Added 9-13-2018 by L.L. No. 4-2018]
Application for the exemption provided by this article shall be made in the manner prescribed by § 467 of the Real Property Tax Law of the State of New York. In the event that the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fails to file the application required pursuant to law 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 the complaints.