[Adopted 12-19-1994 by L.L. No. 3-1994[1]]
[1]
Editor's Note: This local law also provided as follows: “Please take notice to the extent that this local law may conflict with applicable portions of the Town Law of the State of New York, including Sections 20 and 24 of the Town Law, it is the stated intention of the Town to exercise its authority to supersede and amend, as granted under the Municipal Home Rule Law of the State of New York, Section 10. The Town hereby provides notice that it is exercising its authority to supersede and amend pursuant to Municipal Home Rule Law of the State of New York Section 22.”
The purpose of this article is to provide for partial real property tax exemptions where applicable pursuant to § 467 of the Real Property Tax Law of the State of New York, as amended, for persons who have attained the age of 65 years and meet the other applicable requirements for the appropriate exemption.
It is hereby adopted by reference each and every provision of the Real Property Tax Law § 467 and the definitions provided in § 467-C and the other sections of Real Property Tax Law in relation thereto, all as amended, for persons 65 years of age who may qualify permitting an exemption up to the limit of $24,999 where appropriate and when applied for pursuant to the terms, conditions and qualifications, it being the intent of the Town Board of the Town of Deerpark to provide for the maximum allowable exemption pursuant to § 467 and providing the appropriate definitions by incorporation set forth in § 467-c.