[Adopted by L.L. No. 2-1977 (Ch. 81 of the 1975
Code)]
Real property in the Village of Pulaski 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
by the Village to the extent of 50% of the assessed valuation thereof.
[Amended 3-3-1987 by L.L. No. 1-1987; 10-6-1987[1]]
No exemptions shall be granted:
A.
If the income of the owner or the combined income of
the owners of the property exceeds the sum of $21,500 for the income tax year
immediately preceding the date of making application for exemption.
B.
Unless all other requirements of § 467 of the
Real Property Tax Law are complied with.
C.
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.
The Village shall notify or cause to be notified each person owning
residential real property in the Village of the provisions of this article.
The provisions of this section may be met by a notice or legend sent on or
with each tax bill to such persons reading "You may be eligible for senior
citizen tax exemptions. Senior citizens have until month....., day....., year.....,
to apply for such exemptions. For information please call or write...," followed
by the name, telephone number and/or address of the person or department selected
by the Village to explain the provisions of this article. Failure to notify,
or cause to be notified any person who is, in fact, eligible to receive the
exemption provided by this article or the failure of such person to receive
the same shall not prevent the levy, collection and enforcement of the payment
of the taxes on property owned by such person.
Application for such exemption must be made by the owner, or all of
the owners of the property, on forms prescribed by the State Board of Real
Property Services to be furnished by the Town of Richland Assessor's office
and shall be filed in the Assessor's office on or before the taxable status
date of the Village.
At least 60 days prior to the appropriate taxable status date, the Town
of Richland Assessor shall mail to each person who was 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 the taxable
status date and be approved in order for the exemption to be granted. Failure
to mail any such application form and notice or the failure of such person
to receive the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on property owned by such person.
Any conviction of having made any wilful false statements 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.
