[Adopted 1-5-1995 by L.L. No. 1-1995]
This article shall be known as the "Senior Citizens
Exemption Law of 1995."
This article is enacted pursuant to Article
2 of the Municipal Home Rule Law of the State of New York.
It is the purpose of this article to establish
when, by age, a senior citizen may qualify for the senior citizens
exemption and allows, under certain circumstances, filing for the
exemption by sworn affidavit.
A.
Senior citizens who become 65 years old after taxable
status date but on or before December 31 of the calendar year may
apply for partial exemption on their residential real property if
they apply by March 1 and meet all other requirements of the law.
B.
Senior citizens 65 years of age or older must file
for the partial tax exemption each year to receive it; however, a
senior citizen who has received the exemption on five consecutive,
completed assessment rolls may, upon payment of taxes, submit a sworn
affidavit stating that he/she continues to be eligible for the exemption.
C.
The Assessor is hereby authorized to accept applications for renewal
of exemptions pursuant to this article after the taxable status date.
In the event the owner of property which has received an exemption
pursuant to this article on the preceding assessment roll fails to
file the application required pursuant to this article 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 complaints.
[Added 12-19-2014 by L.L.
No. 2-2014]
