[Adopted by L.L. No. 2-1972]
A. 
Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation to the extent not exceeding 50% of the assessed valuation thereof, subject to the provisions of this article, and according to the schedule set forth in § 165-2A. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
B. 
The real property tax exemption on the real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
No exemption shall be granted:
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 $22,500.
[Amended 9-4-2007 by L.L. No. 4-2007]
(1) 
Income in a lesser amount, subject to the provisions of this article, shall entitle owner or owners to an exemption according to the following schedule:
Annual Income
Percentage Assessed Valuation Exempt from Taxation
$15,000 and less
50%
$15,001 but less than $16,000
45%
$16,001 but less than $17,000
40%
$17,001 but less than $18,000
35%
$18,001 but less than $18,900
30%
$18,901 but less than $19,800
25%
$19,801 but less than $20,700
20%
$20,701 but less than $21,600
15%
$21,601 but less than $22,500
10%
(2) 
"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 the husband or the wife, their combined income may not exceed such sum. 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, or inheritances. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income. There shall be excluded from income all medical and prescription expenses which are not reimbursed or paid by insurance.
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 12 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife 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 by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife 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 12 consecutive months. In the event of a transfer by either a husband or wife to the other spouse of 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 12 consecutive months. 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 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.
[Amended 12-19-2000 by L.L. No. 6-2000]
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 section.
D. 
Unless the 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, provided that an owner who is absent while receiving health-related care as an inpatient of a residential health care facility, as defined in § 2801 of the Public Health Law, shall be deemed to remain a legal resident and an occupant of the property while so confined and income accruing to that person shall 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.
Application for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the City of Oneida pursuant to law, and which 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 May 1 of each year. 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 May 1 taxable status date and on or before December 31 of the same year.
[Amended by L.L. No. 4-1974; 3-4-1987 by L.L. No. 2-1987]
At least 60 days prior to the taxable status date, May 1, the Assessor's office shall mail to each person who is 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 taxable status date and be approved in order for the exemption to be granted. The Assessor's office shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope, of the approval or denial of the application; provided, however, that the Assessor's office 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 section, such notice shall be on a form prescribed by the City of Oneida pursuant to law 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. 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.
[Added 11-8-1995 by L.L. No. 3-1995]
Notwithstanding §§ 165-3 and 165-4 hereof, an application for such exemption may be filed with the Assessor after 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, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
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.