[Amended 8-23-2003 by L.L. No. 8-2003; 11-17-2015 by L.L. No. 4-2015]
A. Real property owned by one or more persons, each of
whom is 65 years of age or over, or real property owned by a husband
and wife, or by siblings, one of whom is 65 years of age or over,
shall be exempt from taxation by the Town of Mamakating to the extent
authorized by state Real Property Tax Law § 467. Such exemptions
shall be as follows:
[Amended 2-16-2021 by L.L. No. 1-2021]
|
Annual Income of Owner(s)
|
Percentage of Assessed Valuation Exempt
From Taxation
|
---|
|
$0 up to $24,000
|
50%
|
|
$24,000.01 up to $25,000
|
45%
|
|
$25,000.01 up to $26,000
|
40%
|
|
$26,000.01 up to $27,000
|
35%
|
|
$27,000.01 up to $28,000
|
30%
|
|
$28,000.01 up to $29,000
|
25%
|
|
$29,000.01 up to $30,000
|
20%
|
|
$30,000.01 up to $31,000
|
15%
|
|
$31,000.01 up to $32,000
|
10%
|
|
$32,000.01 up to $33,000
|
5%
|
B. No property tax exemption shall be allowed except
for real property which qualifies by ownership, use and occupancy
in accordance with the provisions of Real Property Tax Law § 467,
upon application submitted in the manner provided by said § 467.
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 to be furnished by the appropriate assessing authority
and shall furnish the information and be executed in the manner required
or prescribed in such forms and shall be filed in such Assessor's
office on or before the appropriate taxable status date (March 1 of
each and every year); however, any person otherwise qualifying under
this article shall not be denied the exemption under this article
if he or she becomes 65 years of age after the appropriate taxable
status date and before December 31 of the same year. Furthermore,
the assessing authority is hereby authorized to accept applications
for renewal of exemptions after the taxable status date. In the event
that the owner or all of the owners of property which has received
an exemption pursuant to this article on the preceding assessment
roll failed to file the application required by 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 in the Town of Mamakating, commonly
referred to as "grievance day."
At least 60 days prior to the appropriate taxable
status date, the assessing authority shall mail to the 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 appropriate date hereinabove stated
for the hearing of complaints and be approved in order for the exemption
to be granted. The assessing authority shall, within three days of
the completion and filing of the tentative assessment roll or within
three days of the date for the hearing of complaints for those applications
which are filed after the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with his application
at least one self-addressed, prepaid envelope of the approval or denial
of the application; provided, however, that the assessing authority
shall, upon the 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 section, 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 application may have
such determination reviewed in the manner provided by law. Failure
to mail any such application form or notices or the failure of such
person to receive any of the same shall not prevent a levy, collection
and enforcement of the payment of the taxes on property owned by such
person. Any person who has been granted exemption pursuant to this
article or its predecessor on five consecutive completed assessment
rolls shall not be subject to the requirements set forth in this section;
however, said person shall be mailed an application form and a notice
informing him of his rights. Such exemption shall be automatically
granted on each subsequent assessment roll; provided, however, that
when tax payment is made by such person, a sworn affidavit must be
included with such payment which shall state that such person continues
to be eligible for such exemption. Such affidavit shall be on a form
prescribed by the State Board. If such affidavit is not included with
the tax payment, the collecting officer shall proceed pursuant to
§ 551-a of the Real Property Tax Law of the State of New
York.
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.