[Adopted 10-17-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VI,
Senior Citizens Exemption, adopted 1-2-1990 by L.L. No. 1-1990
(Subpart 12, Div. 1 1/2, Arts. V and VI, of the 1974 Code), as amended.
A.Â
Effective as hereinafter provided, there shall be an exemption from
taxation for Town purposes on real property owned by one or more persons,
each of whom is 65 years of age or over, or real property owned by
a married couple or by siblings, one of whom is 65 years of age or
over, to the extent of the percentage of assessed valuation provided
in the following schedule, determined by the maximum income eligibility
level also provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$50,000 or less
|
50
|
|
More than $50,000 but less than $51,000
|
45
|
|
$51,000 or more but less than $52,000
|
40
|
|
$52,000 or more but less than $53,900
|
35
|
|
$53,900 or more but less than $54,800
|
30
|
|
$54,800 or more but less than $55,700
|
25
|
|
$55,700 or more but less than $56,600
|
20
|
|
$56,600 or more but less than $57,500
|
15
|
|
$57,500 or more but less than $58,400
|
10
|
|
$58,400
|
5
|
(1)Â
"Sibling" shall include persons whose relationship as siblings has
been established through either half blood, whole blood or adoption.
B.Â
Any exemption provided by this article shall be computed after all
other partial exemptions allowed by law, excluding the school tax
relief (STAR) exemption, have been submitted from the total amount
assessed; provided, however, that no parcel may receive an exemption
for the same tax purpose to both this article and NYS Real Property
Tax Law § 459-c.
A.Â
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 share or shares 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.
B.Â
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-shareholder resides shall be subject
to exemption from taxation pursuant to this section and any exemption
so granted shall be credited by the Assessor 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 or chargeable to
such tenant-stockholder.
No exemption shall be granted:
A.Â
If the income of the owner or the combined income of the owners of
the property for the applicable income tax year exceeds the maximum
sum authorized by the provisions of NYS Real Property Tax Law § 467.
"Income tax year" shall be the second most recent calendar year. Where
title is vested in a married person, the combined income may not exceed
such sum, except where a spouse or ex-spouse is absent from the property
as provided in NYS Real Property Tax Law § 467(3)(d)(ii),
then only the income of the spouse or ex-spouse residing on the property
shall be considered and may not exceed such sum.
B.Â
The term "income" as used herein shall mean the "adjusted gross income"
for federal tax purposes as reported on the applicant's federal
or state income tax return for the applicable income tax year, subject
to any subsequent amendments or revisions, plus any social security
benefits not included in such federal adjusted gross income; provided
that if no such return was filed for the applicable income tax year,
the applicant's income shall be determined based on the amounts
that would have so been reported if such a return had been filed;
and provided further, that when determining income for purposes of
this section, the following conditions shall be applicable:
(1)Â
The applicant's income shall be offset by all medical and prescription
drug expenses actually paid that were not reimbursed or paid for by
insurance;
(2)Â
Any tax-exempt interest or dividends that were excluded from the
applicant's federal adjusted income shall be considered income;
and
(3)Â
Any losses that were applied to reduce the applicant's federal
adjusted gross income shall be subject to the following limitations:
C.Â
Unless the owner shall have held an exemption under this section
for the owner's previous residence or 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 a married spouse in whose name title of the
property shall have been vested at the time of death and then becomes
vested solely in such person's surviving spouse by virtue of
devise by or descent from the deceased spouse, the time of ownership
of the property by the deceased spouse 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 12 consecutive months.
In the event of a transfer by a married person to such person's
spouse of all or part of the title to the property, the time of ownership
of the property by the transferor 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 the
application is made for exemption, and such periods of ownership shall
be deemed to be consecutive for the 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 the
former property shall be combined with 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.
Where the owner or owners transfer title to property which as of the
date of transfer was exempt from taxation under the provisions 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 12 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 provision 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 12 consecutive months shall
be deemed satisfied.
D.Â
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 article.
E.Â
Unless the real property is the legal residence and is occupied,
in whole or in part, by the owner or by all of the owners of the property,
except where i) an owner is absent from the residence while receiving
health-related care as an inpatient of a residential health care facility,
as defined in Public Health Law § 2801, provided that any
income accruing to that person shall only 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, or ii) the real property is owned by a married person
or a married couple, or by a formerly married person or a formerly
married couple, and one spouse or ex-spouse is absent from the residence
due to divorce, legal separation or abandonment, and all other provisions
of this article are not 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.
A.Â
Application for such exemption must be made annually by the owner,
or all of the owners of the property, on forms prescribed by the State
Board to be furnished by the Assessor's office, and shall furnish
the information and be executed in the manner required or prescribed
on such forms, and shall be filed in such Assessor's office on
or before the appropriate taxable status date. Notwithstanding any
other provision of law, any person otherwise qualifying under this
section shall not be denied the exemption under this section if he
becomes 65 years after the appropriate taxable status date, and on
or before December 31, of the same year.
B.Â
At least 60 days' prior to the appropriate taxable status date,
the Assessor's office 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. The Assessor's office shall,
within three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant whose application includes at least
one self-addressed, prepaid envelope of the approval or denial of
the application; provided, however, that the Assessor's office
shall, upon 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 subsection, such notice shall be on a form
prescribed by the State Board 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 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.
A.Â
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.
B.Â
Notwithstanding any inconsistent provisions of the New York State
Real Property Tax Law, the collection of any amount of tax erroneously
exempted due to an incorrect statement in an application for exemption
shall be enforceable in the same manner provided for the collection
of delinquent taxes pursuant to the provisions of Article 11 of the
New York State Real Property Tax Law.
C.Â
Any fine levied pursuant to this section shall be paid to the appropriate
assessing authority.
A.Â
This article shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on and
after January 1, 2024.
B.Â
This article was adopted unanimously at a public hearing of the Town
Board of the Town of Guilderland duly conducted on October 17, 2023.
