Town of Mamakating, NY Article I Senior Citizens Tax Exemption

[Adopted 2-1-1990 by L.L. No. 2-1990]

§ 172-1 Grant of exemption.

[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.

§ 172-2 through § 172-3. (Reserved) [1]

[1] Editor's Note: Former § 172-2, Effect on school taxes and § 172-3, Restrictions, were repealed 11-17-2015 by L.L. No. 4-2015.

§ 172-4 Application for exemption.

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."

§ 172-5 Notice to applicants.

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.

§ 172-6 Penalties for offenses.

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.