[Adopted 11-21-1977 by L.L. No. 6-1977; amended in its entirety 1-7-1991 by L.L. No. 1-1991]
A.
Pursuant to the provisions of the Real Property Tax Law of the State of New York, there shall be an exemption from real estate taxes levied by the Village/Town of Mount Kisco, to the extent set forth in Subsection B, for real property located within the village/town which is owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over. For purposes of this section, "sibling" shall mean a brother or sister, whether related through half blood, whole blood or adoption.
[Amended 5-10-1993 by L.L. No. 4-1993]
B.
The extent of the exemption granted pursuant to this
article shall be based upon the annual income of the property owners,
in accordance with the following schedule:
[Amended 5-10-1993 by L.L. No. 4-1993; 9-11-1995 by L.L. No. 8-1995; 4-7-1997 by L.L. No. 2-1997; 2-8-1999 by L.L. No. 2-1999; 4-2-2001 by L.L. No. 5-2001[1]; 9-18-2023 by L.L. No. 3-2023]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
Not more than $50,000.00
|
50%
|
|
$50,000.01 to $50,999.99
|
45%
|
|
$51,000.00 to $51,999.99
|
40%
|
|
$52,000.00 to $52,999.99
|
35%
|
|
$53,000.00 to $53,899.99
|
30%
|
|
$53,900.00 to $54,799.99
|
25%
|
|
$54,800.00 to $55,699.99
|
20%
|
|
$55,700.00 to $56,599.99
|
15%
|
|
$56,600.00 to $57,499.99
|
10%
|
|
$57,500.00 to $58,399.99
|
5%
|
[1]
Editor's Note: This local law provided that
it shall apply to taxable status dates occurring on or after 6-1-2001.
C.
For purposes of this section, the term "annual income" shall mean the income of the owner or the combined income of the owners of the property or, where title is vested in either the husband or the wife, the combined income of husband and wife for the income tax year immediately preceding the date of making application for exemption. "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, except that where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection D of § 96-17, then only the income of the spouse or ex-spouse residing on the property shall be considered and 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, wear and tear of real or personal property held for the production of income.
[Amended 5-10-1993 by L.L. No. 4-1993]
D.
Any exemption provided by this section shall be computed
after all other partial exemptions allowed by law have been subtracted
from the total amount assessed.
E.
The real property tax exemption on 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.
F.
Notwithstanding any other provision of law, any person
otherwise qualifying for an exemption pursuant to this Article shall
not be denied the exemption if he becomes 65 years of age after the
appropriate taxable status date and before December 31 of the same
year.
G.
Title to that portion of real property owned by a
cooperative apartment corporation in which a tenant-stockholder of
such corporation resides and which is represented by his or her share
or shares of stock in such corporation as determined by its or their
proportional relationship to the total outstanding stock of the corporation,
including that owned by the corporation, shall be deemed to be vested
in such tenant-stockholder. That proportion of the assessment of such
real property owned by a cooperative apartment corporation determined
by the relationship of such real property vested in such tenant-stockholder
to such entire parcel and the buildings thereon owned by such cooperative
apartment corporation in which such tenant-stockholder resides shall
be subject to exemption from taxation pursuant to this article, and
any exemption so granted shall be credited by the appropriate taxing
authority against the assessed valuation of such real property; the
reduction in real property taxes realized thereby shall be credited
by the cooperative apartment corporation against the amount of such
taxes otherwise payable by or chargeable to such tenant-stockholder.
Each cooperative apartment corporation shall notify each tenant-stockholder
thereof in residence of such provision as set forth herein.
[Added 4-7-1997 by L.L. No. 2-1997]
[Added 5-21-2001 by L.L. No. 10-2001]
A.
Pursuant to the provisions of the Real Property Tax Law of the State of New York, there shall be an exemption from real estate taxes levied by the Village/Town of Mount Kisco, to the extent set forth in Subsection B, for real property located within the village/town which is owned by one or more persons, each of whom is disabled, or real property owned by husband and wife or by siblings, one of whom is disabled.
(1)
For purposes of this section, a person with
a disability is one who has a physical or mental impairment, not due
to current use of alcohol or illegal drug use, which substantially
limits such person's ability to engage in one or more major life activities,
such as caring for one's self; performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning and working, and who is certified
to receive social security disability insurance (SSDI) or supplemental
security income (SSI) benefits under the federal Social Security Act,
or is certified to receive Railroad Retirement Disability benefits
under the federal Railroad Retirement Act, or has received a certificate
from the State Commission for the Blind and Visually Handicapped stating
that such person is legally blind, or is certified to receive a United
States Postal Service disability pension. An award letter from the
Social Security Administration or the Railroad Retirement Board, or
a certificate from the State Commission for the Blind and Visually
Handicapped, or an award letter from the United States Postal Service,
shall be submitted as proof of disability.
(2)
For purposes of this section, "sibling" shall
mean a brother or sister, whether related through half blood, whole
blood or adoption.
B.
The extent of the exemption granted pursuant to this
article shall be based upon the annual income of the property owners,
in accordance with the following schedule:
[Amended 9-18-2023 by L.L. No. 3-2023]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
Not more than $50,000.00
|
50%
|
|
$50,000.01 to $50,999.99
|
45%
|
|
$51,000.00 to $51,999.99
|
40%
|
|
$52,000.00 to $52,999.99
|
35%
|
|
$53,000.00 to $53,899.99
|
30%
|
|
$53,900.00 to $54,799.99
|
25%
|
|
$54,800.00 to $54,699.99
|
20%
|
|
$55,700.00 to $56,599.99
|
15%
|
|
$56,600.00 to $57,499.99
|
10%
|
|
$57,500.00 to $58,399.99
|
5%
|
C.
For purposes of this section, the term "annual income" shall mean the income of the owner or the combined income of the owners of the property or, where title is vested in either the husband or the wife, the combined income of husband and wife for the income tax year immediately preceding the date of making application for exemption. "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, except that where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection D of § 96-17.1, then only the income of the spouse or ex-spouse residing on the property shall be considered and 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, wear and tear of real or personal property held for the production of income.
D.
Any exemption provided by this section shall be computed
after all other partial exemptions allowed by law have been subtracted
from the total amount assessed.
[Added 9-18-2023 by L.L. No. 4-2023]
A.
Grant
of exemption. An exemption of 10% of assessed value of property owned
by an enrolled member as set forth below, or such enrolled member
and their spouse, is hereby granted from taxation with respect to
the real property taxes of the Village/Town of Mount Kisco as long
as eligibility requirements are met.
B.
Grant
of lifetime exemption. Any eligible enrolled member who accrues more
than 20 years of active volunteer service, as certified by the Board
of Trustees, shall be granted the 10% exemption as authorized by this
article for the remainder of their life as long as the property is
their primary residence, is located within the Village/Town of Mount
Kisco, and is used exclusively for residential purposes.
C.
Unremarried
spouse of enrolled member killed in the line of duty. The unremarried
surviving spouse of a deceased enrolled member killed in the line
of duty, as certified by the Board of Trustees, is qualified to continue
to receive an exemption, as long as the deceased volunteer had been
an enrolled member for at least five years and had been receiving
the exemption at the time of their death, provided the property is
the primary residence of the unremarried spouse, is located within
the Village/Town of Mount Kisco, and is used exclusively for residential
purposes.
D.
Unremarried
spouse of deceased enrolled member. The unremarried surviving spouse
of a deceased enrolled member, as certified by the Board of Trustees,
is qualified to continue to receive an exemption, as long as the deceased
volunteer had been an enrolled member for at least 20 years and the
deceased volunteer and unremarried spouse had been receiving the exemption
prior to the death of such volunteer, provided the property is the
primary residence of the unremarried spouse, is located within the
Village/Town of Mount Kisco, and is used exclusively for residential
purposes.
E.
Certification.
The Board of Trustees must annually file with the Assessor, prior
to the applicable taxable status date, a list of the active volunteer
members who are certified to meet the minimum service requirement.
For the purposes of this section, the term "minimum service requirement"
shall mean any individual who has earned at least 50 points under
the applicable length of service award program established for volunteer
firefighter members of the Mount Kisco Volunteer Fire Department or
volunteer ambulance worker members of the Mount Kisco Volunteer Ambulance
Corps. Such list must provide, as of the applicable taxable status
date, the number of years of service served by each such enrolled
member and such enrolled member's address of primary residence.
F.
No diminution
of benefits. An applicant who is receiving any benefit pursuant to
Article 4 of the Real Property Tax Law as of the effective date of
this article shall not have any of those benefits diminished because
of this section.
No exemption as provided for in § 96-16 shall be granted unless all of the following qualifications shall be met:
A.
The annual income of the applicant, as defined in § 96-16, shall be within the bounds set forth in that section.
B.
The owner shall have held an exemption under § 467
of the Real Property Tax Law for his or her previous residence or
the title of the property shall have been vested in the owner or one
of the owners of the property for at least 24 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 purpose of computing such period of 24 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 purpose of computing
such period of 24 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. Where the owner or owners transfer title to property
which as of the date of transfer was exempt from taxation under the
provision of this section, the reacquisition of title by such owner
or owners within nine months of the date of transfer shall be deemed
to satisfy the requirement of this subsection that the title of the
property shall have been vested in the owner or one of the owners
for such period of 24 consecutive months. Where, upon or subsequent
to the death of an owner or owners, title to property which as of
the date of such death was exempt from taxation under such provisions
becomes vested, by virtue of devise or descent from the deceased owner
or owners or by transfer by any other means within nine months after
such death, solely in a person or persons who, at the time of such
death, maintained such property as a primary residence, the requirement
of this subsection that the title of the property shall have been
vested in the owner or one of the owners for such period of 24 consecutive
months shall be deemed satisfied.
[Amended 5-10-1993 by L.L. No. 4-1993]
C.
The property is used exclusively for residential purposes;
provided, however, that in the event that 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 Article.
D.
The real 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, except where:
[Amended 5-10-1993 by L.L. No. 4-1993]
(1)
An owner who is absent from the residence while receiving
health-related care as an inpatient of a residential health care facility,
as defined in § 2801 of the Public Health Law, provided
that any 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.
(2)
The real property is owned by a husband and/or wife,
or an ex-husband and/or ex-wife, and either is absent from the residence
due to divorce, legal separation or abandonment and all other provisions
of this section are met, provided that where an exemption was previously
granted when both resided on the property, then the person remaining
on the real property shall be 62 years of age or over.
[Added 5-21-2001 by L.L. No. 10-2001]
No exemption as provided for in § 96-16.1 shall be granted unless all of the following qualifications shall be met:
A.
The annual income of the applicant, as defined in § 96-16.1 shall be within the bounds set forth in that section.
B.
The owner shall have held an exemption under § 459-c
of the Real Property Tax Law for his or her previous residence or
the title of the property shall have been vested in the owner or one
of the owners of the property for at least 24 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 purpose of computing such period of 24 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 purpose of computing
such period of 24 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. Where the owner or owners transfer title to property
which as of the date of transfer was exempt from taxation under the
provision of this section, the reacquisition of title by such owner
or owners within nine months of the date of transfer shall be deemed
to satisfy the requirement of this subsection that the title of the
property shall have been vested in the owner or one of the owners
for such period of 24 consecutive months. Where, upon or subsequent
to the death of an owner or owners, title to property which as of
the date of such death was exempt from taxation under such provisions
becomes vested, by virtue of devise or descent from the deceased owner
or owners or by transfer by any other means within nine months after
such death, solely in a person or persons who, at the time of such
death, maintained such property as a primary residence, the requirement
of this subsection that the title of the property shall have been
vested in the owner or one of the owners for such period of 24 consecutive
months shall be deemed satisfied.
C.
The property is used exclusively for residential purposes;
provided, however, that in the event that 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 article.
D.
The real 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, except where an owner who is absent from the residence
while receiving health-related care as an inpatient of a residential
health care facility, as defined in § 2801 of the Public
Health Law, provided that any 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.
[Added 9-18-2023 by L.L. No. 4-2023]
No exemption as provided for in § 96-16.2 shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service unless all of the following qualifications shall be met:
A.
The property
is owned by the volunteer firefighter or volunteer ambulance worker.
B.
The property
is the primary residence of the volunteer firefighter or volunteer
ambulance worker.
C.
The property
is used exclusively for residential purposes; provided, however, that
in the event that any portion of such property is not so used exclusively
for residential purposes of the qualifying enrolled member, but is
used for other purposes, such portion shall be subject to taxation,
and only the remaining portion shall be entitled to the exemption
provided by this article.
D.
The primary
residence of the volunteer firefighter or volunteer ambulance worker
is in the Village/Town of Mount Kisco and the Village is served by
such incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service.
E.
The volunteer firefighter or volunteer ambulance worker is certified, as provided for in § 96-16.2E.
F.
The volunteer
firefighter or volunteer ambulance worker meets the minimum service
requirement established by the Village/Town of Mount Kisco, which
is hereby established as two years.
A.
Application for exemption shall be made on forms to
be provided by the Assessor, which shall be completed in full and
filed in the office of the Assessor on or before the taxable status
date of the assessment roll for the fiscal period for which exemption
is sought.
B.
At least 60 days prior to any taxable status date,
the Assessor shall mail an application form for exemption for the
next ensuing fiscal period to every person who was granted an exemption
for the then-current fiscal period, together with a notice stating
when and where such form shall be filed in order to obtain an exemption
for the next ensuing fiscal period.
C.
Notwithstanding the provisions of Subsection A of this section, in the event that the owner or all of the owners of property which has received an exemption pursuant to this section on the preceding assessment roll fail to file the application required pursuant to this section on or before the applicable 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, and the Assessor shall be authorized to accept such applications, and an application for such exemption may be filed with the Assessor after the appropriate 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.
[Amended 5-20-1991 by L.L. No. 4-1991; 5-10-1993 by L.L. No. 4-1993]
[Added 5-7-2001 by L.L. No. 7-2001]
A.
Notwithstanding any law to the contrary, applications
may be submitted for New York State school tax assessment relief (STAR)
from qualifying property owners under Real Property Tax Law (RPTL)
§ 425 on or before the taxable status date of the current
year's assessment roll.
B.
The eligibility of property for a STAR exemption for
a school year shall be based upon the condition of the property as
of the taxable status date of the prior year's assessment roll, and
the ownership of the property as of the taxable status date of the
current year's assessment roll. When a STAR application is approved,
the prior year's assessment roll shall be revised accordingly. When
a STAR application is denied, the applicant may seek administrative
and judicial review of the denial, subject to the same timing constraints
that apply to persons seeking review of assessments appearing on the
current year's assessment roll.
C.
For purposes of this section, the term "current year's
assessment roll" means the final assessment roll which is required
by law to be completed in the calendar year that contains the first
day of the school year in question, and the term "prior year's assessment
roll" means the final assessment roll which was required by law to
be completed in the calendar year immediately preceding the calendar
year that contains the first day of the school year in question.
D.
This section shall apply to assessment rolls based
upon taxable status dates occurring on or after the effective date
of this section and shall remain applicable thereafter unless and
until it is repealed or rescinded.
[Added 9-18-2023 by L.L. No. 4-2023]
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the Assessor responsible for
preparing the assessment roll for the Town/Village of Mount Kisco
on a form as prescribed by the New York State Commissioner of Taxation
and Finance. The Town/Village of Mount Kisco must maintain written
guidelines, available on the Village website and in paper form upon
request, as to the requirements of an enrolled volunteer member relating
to this exemption.
