Real property in the Town of Manlius 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 Town to the extent of
50% of the assessed valuation thereof.
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's Assessor's office 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. Any person otherwise qualifying under this section shall
not be denied the exemption under this section if he becomes 65 years
of age after the appropriate taxable status date and before December
31 of the same year.
At least 60 days prior to the appropriate taxable
status date, the Town Assessor shall mail to each person who was granted
exemption pursuant to this section 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 assessing authority shall, within
three days of 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 of Real Property Services
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 the 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.
Section 476 of the Real Property Tax Law and
all amendments thereto, so far as they are mandatory, are hereby adopted.
Any conviction of having made any willful 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.