[Adopted 12-18-2000 by L.L. No. 5-2000; amended in its entirety 10-21-2002 by L.L. No. 14-2002]
[Last amended 11-6-2006 by L.L. No. 12-2006, § 4]
A.
Eligibility for exemption from real property taxation
by the Village for persons 65 years of age or over shall be in accordance
with § 467 of the Real Property Tax Law, as amended.
B.
Eligibility for exemption from real property taxation
by the Village for persons with disabilities and limited incomes shall
be in accordance with § 459-c of the Real Property Tax Law,
as amended.
C.
The amount of exemption shall be in accordance with
the following schedule.
[Amended 11-7-2022 by L.L. No. 7-2022]
|
Annual Income
|
Percentage of Assessed
Valuation Exempt From Taxation
| |
|---|---|---|
|
Not more than $50,001
|
50%
| |
|
Between $50,001 and $51,000
|
45%
| |
|
Between $51,000 and $52,000
|
40%
| |
|
Between $52,000 and $53,000
|
35%
| |
|
Between $53,000 and $53,900
|
30%
| |
|
Between $53,900 and $54,800
|
25%
| |
|
Between $54,800 and $55,700
|
20%
| |
|
Between $55,700 and $56,600
|
15%
| |
|
Between $56,600 and $57,500
|
10%
| |
|
Between $57,500 and $58,400
|
5%
| |
|
$58,400 or greater
|
0%
|
[Amended 1-10-2005 by L.L. No. 1-2005; 11-6-2006 by L.L. No.
12-2006]
A.
Eligibility for and amount of exemption for volunteer
firefighters. Eligibility and amount of exemption for volunteer firefighters
for the Village of Rockville Centre from real property taxation by
the Village shall be in accordance with § 466-c of the Real
Property Tax Law as enacted by Chapter 719 of the Laws of 2004, which
provides that the exemption shall be to the extent of 10% of the assessed
value of such property for Village purposes, exclusive of special
assessments.
B.
Continuation or reinstatement of preexisting exemption
for unremarried spouse. Eligibility and amount of continuation or
reinstatement of preexisting exemption from real property taxation
by the Village for unremarried spouses of volunteer firefighters for
the Village of Rockville Centre shall be in accordance with § 466-h
of the Real Property Tax Law as enacted by Chapter 305 of the Laws
of 2006.
[Amended 1-10-2005 by L.L. No. 1-2005]
A.
For persons 65 years of age and older, the application
procedure shall be in accordance with the provisions and requirements
of § 467 of the Real Property Tax Law.
B.
For persons with disabilities and limited incomes,
the application procedure shall be in accordance with the provisions
and requirements of § 459-c of the Real Property Tax Law.
C.
For volunteer fire fighters for the Rockville Centre
Fire Department, the application shall be in accordance with the provisions
and requirements of § 466-c of the Real Property Tax Law.
(1)
A volunteer fire fighter with at least five years
but less than 20 years of Rockville Centre Fire Department service
must file an annual application with the Village on a form prescribed
by the State Board and furnished by the Village Comptroller. The application
must be filed on or before the taxable status date.
(2)
A volunteer fire fighter with 20 years or more of
Rockville Centre Fire Department service may file an application for
a permanent exemption with the Village on or before the taxable status
date.
[Amended 1-10-2005 by L.L. No. 1-2005; 11-7-2022 by L.L. No. 7-2022]
The income limits provided in this section shall
be applicable to applications timely filed for tax years with taxable
status dates occurring on or after January 1, 2023. Where authorized
by law, the income limitations and percentages set forth in this article
may hereafter be amended by resolution of the Board of Trustees without
adoption of a local law.
