[The senior citizens tax exemption, as established by the Real Property Tax Law, took effect in the Town of Massena on March 4, 1973, by resolution of the Town Board. Persons meeting all the requirements of § 467 of the Real Property Tax Law, whose incomes do not exceed the limit set by resolution of the Town Board, may make application for such exemption at the Town offices. By the resolution adopted on 11-18-2020, the maximum income was set at $29,000. Consult Town records for possible later enactments.]