[Adopted 11-10-1994 by L.L. No. 9-1994[1]]
[1]
Editor's Note: This local law also superseded
former Art. II, Senior Citizens Tax Exemption, adopted 5-13-1993 by
L.L. No. 4-1993.
[Amended 5-6-1997 by L.L. No. 4-1997; 4-15-1999 by L.L. No. 1-1999; 3-8-2001 by L.L. No. 3-2001; 1-16-2003 by L.L. No. 2-2003; 3-11-2004 by L.L. No.
2-2004]
Pursuant to the provisions of Chapter 402, 406 and 407 of the Laws of 1995, Chapter 139 of the Laws of 1996, Chapter 298 of the Laws of 1998, Chapter 198 of the Laws of 2000 and Chapter 202 of the Laws of 2002 and other amendments to § 467 of the Real Property Tax Law, real property 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 of Somers for Town general taxes as hereinafter provided. Such exemptions allowed by law have been subtracted from the total amount assessed.
[Amended 5-6-1997 by L.L. No. 4-1997; 4-15-1999 by L.L. No. 1-1999; 3-8-2001 by L.L. No. 3-2001; 1-16-2003 by L.L. No. 2-2003; 3-11-2004 by L.L. No.
2-2004]
The extent of the exemption shall be as set forth in Schedule A.[1]
[1]
Editor's Note: Schedule A is included at the end of this chapter.
[Amended 5-6-1997 by L.L. No. 4-1997]
A.
No exemptions shall be granted hereunder:
(1)
If the income of the owner or the combined income
of the owners of the property for the income tax year immediately
preceding the date of making application for exemption exceeds the
sum of the maximum income exemption eligibility level for the granting
of partial exemption from real property taxation as provided herein.
"Income tax year" shall mean the twelve-month period for which the
owner or owners filed a federal personal income tax return or, if
no such return is filed, the calendar year. Where title is vested
in either the husband or wife, their combined income may not exceed
such sum. Such income shall include social security and retirement
benefits, interest, dividends, total gain from the sale or exchange
of a capital asset, which may be offset by a loss from the sale or
exchange of a capital asset in the same income tax year, net rental
income, salary or earnings and net income from self-employment but
shall not include a return of capital, gifts or inheritances. In computing
net rental income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the production of income.
(2)
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 either a husband
or wife in whose name title of the property shall have been vested
at the time of death and then becomes vested solely in the survivor
by virtue of devise or by descent from the deceased husband or wife,
the time of ownership shall be deemed continuous for the purposes
of computing such period of 12 consecutive months, provided further
that in the event of a transfer by either a husband or wife to the
other spouse of all or part of the title to the property, the time
of ownership of the property by the transferor spouse shall be deemed
also a time of ownership by the transferee spouse, and such ownership
shall be deemed continuous for the purposes of computing such period
of 12 consecutive months, and provided further that 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 application is made for exemption, and such
periods of ownership shall be deemed to be consecutive for purposes
of this section.
[Amended 10-9-2014 by L.L. No. 5-2014]
(3)
Unless the property is used exclusively for residential
purposes.
(4)
Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property.
B.
As set forth pursuant to § 467, Subdivision
3-a (a) and (b), of the New York State Real Property Tax Law, 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 or her share or shares of stock 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.
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-stockholder resides shall be subject
to exemption from taxation pursuant to this chapter and any exemption
so granted shall be credited by the appropriate taxing authority 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
by or chargeable to such tenant-stockholder. Each cooperative apartment
corporation shall notify each tenant-stockholder in residence of such
provision as set forth herein.
The real property tax exemption provided for
herein on real property owned by husband and wife, one of whom is
65 years of age or over, once granted, shall not be rescinded solely
because of the death of the older spouse so long as the surviving
spouse is at least 62 years of age.
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 Assessor of the Town of
Somers 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 Town's taxable status date.
A.
The Town of Somers shall notify or cause to be notified
each person owning residential real property in the Town of Somers
of the provisions hereof. Such notice may be met by a notice of legend
sent on or with each tax bill to such persons reading substantially
as follows: “Senior Citizens: If your annual income is less
than (insert proper amount here), you may be eligible for senior citizen
tax exemption.” Senior citizens have until May 1 of each year
to apply for such exemption. For information please call or write
the Assessor’s Office, Town of Somers, Town House, Somers, New
York 10589, (914) 277-3504.
[Amended 5-6-1997 by L.L. No. 4-1997; 3-8-2001 by L.L. No. 3-2001; 1-15-2009 by L.L. No.
1-2009]
B.
At least 60 days prior to the appropriate taxable
status date, the Town Assessor shall mail to each person who was granted
a senior citizen exemption 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. Exemption shall be allowed to otherwise
eligible senior citizens who become 65 after the taxable status date
but before December 31 of the calendar year, but that does not alter
the requirement that the applicant must file application for exemption
on or before the taxable status date. The Assessor 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 Town Assessor 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 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.
C.
Failure to notify or cause to be notified any person
who is in fact eligible to receive the exemption or the 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.
The exemption provided herein shall apply to
school taxes, provided that the applicable school districts shall
have prior to the taxable status date occurring on or after January
1, 1984, adopted a resolution pursuant to §§ 467 and
467-d[1] of the Real Property Tax Law providing for such exemption.
Notwithstanding such resolution, the exemption from taxation for school
tax purposes shall not be granted in the case of real property where
a child resides if such child attends a public school of elementary
or secondary education.
[1]
Editor's Note: Section 467-d of the Real Property
Tax Law was repealed by L. 1985, c. 440, § 3.
A.
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.
Notwithstanding any inconsistent provisions hereof,
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 10 of the Real Property Tax
Law.
