[Adopted 12-3-1979 by L.L. No. 21-1979 (Ch. 81 of the 1979 Code)]
A.
Real property in the Village of Orchard Park 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 Village to the extent
of 50% of the assessed valuation thereof. Such exemption shall be
computed after all other partial exemptions allowed by law have been
subtracted from the total amount assessed.
B.
The real property tax exemption on real property owned
by husband and wife, one of whom is 65 years of age or over, once
granted, shall not be rescinded by the Village solely because of the
death of the older spouse so long as the surviving spouse is at least
62 years of age.
No exemptions shall be granted:
A.
If the income of the owner or the combined income
of the owners of the property exceeds the sum of $29,000 beginning
July 1, 2009, for the income tax year immediately preceding the date
of making application for exemption. "Income tax year" shall mean
a 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 the wife, their
combined income may not exceed such sum, except where the husband
or wife, or ex-husband or ex-wife is absent from the property as provided
in Real Property Tax Law § 467, Subdivision 3(d)(ii), then only
the income of the spouse or ex-spouse residing on the property shall
be considered and 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, or monies earned through employment in the federal
foster grandparent program. 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.
[Amended 6-9-1986 by L.L. No. 1-1986; 11-28-1988 by L.L. No.
4-1988; 2-25-1991 by L.L. No. 1-1991; 4-27-1992 by L.L. No. 5-1992[1]]
B.
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 by or descent from the deceased husband or wife,
the time of ownership of the property by the deceased husband or wife
shall be deemed also a time of ownership by the survivor and such
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, and further provided that where a residence
is sold and replaced with another within one year and is in the same
assessment unit, 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. Notwithstanding
any other provision of law, where a residence is sold and replaced
with another within one year and both residences are within the state,
the period of ownership of both properties shall be deemed consecutive
for purposes of the exemption from taxation as provided in this article.[2]
C.
Unless the property is used exclusively for residential
purposes.
D.
Unless the 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, except where i) an owner is absent from the residence
while receiving health-related care as an inpatient of a residential
health care facility, as defined in Public Health Law § 2801,
provided that any income accruing to that person shall only be income
only to the extent that it exceeds the amount paid by such owner,
spouse, or co-owner for care in the facility, and provided further,
that during such confinement such property is not occupied by other
than the spouse or co-owner of such owner; or ii) the real property
is owned by a husband and/or wife, or an ex-husband and/or an ex-wife,
and either is absent from the residence due to divorce, legal separation
or abandonment and all other provisions of this section are met, provided
that where an exemption was previously granted when both resided on
the property, then the person remaining on the real property shall
be 62 years of age or over.[3]
[Added 6-9-1986 by L.L. No. 1-1986;
amended 11-28-1988 by L.L. No. 4-1988; 2-25-1991 by L.L. No. 1-1991; 4-27-1992 by L.L. No.
5-1992]
Pursuant to § 467 of the Real Property Tax Law and notwithstanding the provisions of § 194-16A, the maximum income exemption eligibility level of the Village shall be increased as provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $15,000
|
50%
|
|
More than $15,000 but less than $15,600
|
45%
|
|
More than $15,600 but less than $16,200
|
40%
|
|
More than $16,200 but less than $16,800
|
35%
|
|
More than $16,800 but less than $17,400
|
30%
|
|
More than $17,400 but less than $18,000
|
25%
|
|
More than $18,000 but less than $18,600
|
20%
|
|
More than $18,600 but less than $19,200
|
15%
|
|
More than $19,200 but less than $19,800
|
10%
|
The Village shall notify or cause to be notified
each person owning residential real property in the Village of the
provisions of this article. The provisions of this section may be
met by a notice or legend sent on or with each tax bill to such persons
reading: "You may be eligible for senior citizen tax exemptions. For
information please call or write . . .," followed by the name, telephone
number and/or address of the person or department selected by the
Village to explain the provisions of this article. Failure to notify
or cause to be notified any person who is in fact eligible to receive
the exemption provided by this article or the failure of such person
to receive the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on property owned by such person.
A.
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 Equalization
and Assessment to be furnished by the Town Assessor's office and shall
be filed in the Town Assessor's office on or before the taxable status
date of the Village.
B.
Notwithstanding
any other provision of law, at the option of the municipal corporation,
any person otherwise qualifying under this article shall not be denied
the exemption under this article if he becomes 65 years of age after
the appropriate taxable status date and on or 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 article 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 other
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 article, such notice
shall be on a form prescribed by the State Board of Equalization and
Assessment 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
and notice or the failure of such person to receive the same shall
not prevent the levy, collection and enforcement of the payment of
the taxes on property owned by such person.
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.
