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Town of New Castle, NY
Westchester County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of New Castle 11-14-1983 by L.L. No. 12-1983 (this local law also repealed former Ch. 116, Taxation: Real Property Exemption, adopted 10-27-1970 by L.L. No. 4-1970, as amended). Amendments noted where applicable.]
GENERAL REFERENCES
Notices of explanation regarding taxes — See Ch. 115.
Partial tax exemption for businesses — See Ch. 118.
Tax exemption for veterans — See Ch. 120.
Pursuant to the provisions of §§ 467 and 467-d of the Real Property Tax Law,[1] 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 or age or over, shall be exempt from taxation by the Town of New Castle for Town general taxes, as hereinafter provided. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
[1]
Editor's Note: Section 467-d of the Real Property Tax Law was repealed by L.1985, c. 440, § 3, effective 1-2-1986. Current provisions are contained in Real Property Tax Law § 467.
A. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 1983, but before January 1, 1984, the exemption shall be as follows:
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $3,000, but less than $10,500
50
B. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 1984, but before June 1, 1987, the exemption shall be as follows:
[Amended 10-28-1986 by L.L. No. 18-1986]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0, but less than $10,500
50
Greater than $10,500, but less than $11,000
45
Greater than $11,000, but less than $11,500
40
Greater than $11,500, but less than $12,000
35
Greater than $12,000, but less than $12,500
30
Greater than $12,500, but less than $13,000
25
Greater than $13,000, but less than $13,500
20
C. 
For assessment rolls prepared on the basis of a taxable status date occurring after June 1, 1990, but before June 1, 1992, the exemption shall be as follows:
[Added 10-28-1986 by L.L. No. 18-1986; amended 3-27-1990 by L.L. No. 15-1990; 11-27-1990 by L.L. No. 43-1990; 2-25-1992 by L.L. No. 2-1992]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $15,001
50
Greater than $15,000 but less than $15,601
45
Greater than $15,600 but less than $16,201
40
Greater than $16,200 but less than $16,801
35
Greater than $16,800 but less than $17,401
30
Greater than $17,400 but less than $18,001
25
Greater than $18,000 but less than $18,601
20
D. 
For assessment rolls prepared on the basis of a taxable status date occurring after June 1, 1992, the exemption shall be as follows:
[Added 2-25-1992 by L.L. No. 2-1992]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $15,001
50
Greater than $15,000 but less than $15,601
45
Greater than $15,600 but less than $16,201
40
Greater than $16,200 but less than $16,801
35
Greater than $16,800 but less than $17,401
30
Greater than $17,400 but less than $18,001
25
Greater than $18,000 but less than $18,601
20
Greater than $18,600 but less than $19,201
15
Greater than $19,200 but less than $19,801
10
E. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 1, 1993, the exemption shall be as follows:
[Added 3-23-1993 by L.L. No. 6-1993]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $16,501
50
Greater than $16,500 but less than $17,101
45
Greater than $17,100 but less than $17,701
40
Greater than $17,700 but less than $18,301
35
Greater than $18,300 but less than $18,901
30
Greater than $18,900 but less than $19,501
25
Greater than $19,500 but less than $20,101
20
Greater than $20,100 but less than $20,701
15
Greater than $20,700 but less than $21,301
10
F. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 1, 1995, the exemption shall be as follows:
[Added 3-14-1995 by L.L. No. 2-1995]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $17,501
50
Greater than $17,500 but less than $18,500
45
Greater than $18,499 but less than $19,500
40
Greater than $19,499 but less than $20,500
35
Greater than $20,499 but less than $21,400
30
Greater than $21,399 but less than $22,300
25
Greater than $22,299 but less than $23,200
20
Greater than $23,199 but less than $24,100
15
Greater than $24,099 but less than $25,000
10
G. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 1, 1996, the exemption shall be as follows:
[Added 5-28-1996 by L.L. No. 5-1996]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $17,501
50
Greater than $17,500 but less than $18,500
45
Greater than $18,499 but less than $19,500
40
Greater than $19,499 but less than $20,500
35
Greater than $20,499 but less than $21,400
30
Greater than $21,399 but less than $22,300
25
Greater than $22,299 but less than $23,200
20
Greater than $23,199 but less than $24,100
15
Greater than $24,099 but less than $25,000
10
Greater than $24,999 but less than $25,900
5
H. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 1, 1997, the exemption shall be as follows:
[Added 4-29-1997 by L.L. No. 8-1997]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $18,501
50%
Greater than $18,500 but less than $19,500
45%
Greater than $19,499 but less than $20,500
40%
Greater than $20,499 but less than $21,500
35%
Greater than $21,499 but less than $22,400
30%
Greater than $22,399 but less than $23,300
25%
Greater than $23,299 but less than $24,200
20%
Greater than $24,199 but less than $25,100
15%
Greater than $25,099 but less than $26,000
10%
Greater than $25,999 but less than $26,900
5%
I. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 1, 1999, the exemption shall be as follows:
[Added 3-9-1999 by L.L. No. 4-1999]
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
Greater than $0 but less than $19,501
50%
Greater than $19,500 but less than $20,500
45%
Greater than $20,499 but less than $21,500
40%
Greater than $21,499 but less than $22,500
35%
Greater than $22,499 but less than $23,400
30%
Greater than $23,399 but less than $24,300
25%
Greater than $24,299 but less than $25,200
20%
Greater than $25,199 but less than $26,100
15%
Greater than $26,099 but less than $27,000
10%
Greater than $26,999 but less than $27,900
5%
J. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 2001, the exemption shall be as follows:
[Added 2-27-2001 by L.L. No. 1-2001]
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $20,500.00
50%
$20,501.00 to $21,499.99
45%
$21,500.00 to $22,499.99
40%
$22,500.00 to $23,499.99
35%
$23,500.00 to $24,399.99
30%
$24,400.00 to $25,299.99
25%
$25,300.00 to $26,199.99
20%
$26,200.00 to $27,099.99
15%
$27,100.00 to $27,999.99
10%
$28,000.00 to $28,899.99
5%
K. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 2004, the exemption shall be as follows:
[Added 1-28-2003 by L.L. No. 1-2003; amended 2-24-2004 by L.L. No. 4-2004]
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $24,000
50%
$24,001 to $24,999
45%
$25,000 to $25,999
40%
$26,000 to $26,999
35%
$27,000 to $27,899
30%
$27,900 to $28,799
25%
$28,800 to $29,699
20%
$29,700 to $30,599
15%
$30,600 to $31,499
10%
$31,500 to $32,999
5%
L. 
For assessment rolls prepared on the basis of a taxable status date occurring on or after June 2007, the exemption shall be as follows:
[Added 2-13-2007 by L.L. No. 2-2007]
(1) 
For the period expiring June 30, 2007:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $26,000
50%
$26,001 to $26,999
45%
$27,000 to $27,999
40%
$28,000 to $28,999
35%
$29,000 to $29,899
30%
$29,900 to $30,799
25%
$30,800 to $31,699
20%
$31,700 to $32,599
15%
$32,600 to $33,499
10%
$33,500 to $34,399
5%
(2) 
For the period commencing July 1, 2007, and expiring on June 30, 2008:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $27,000
50%
$27,001 to $27,999
45%
$28,000 to $28,999
40%
$29,000 to $29,999
35%
$30,000 to $30,899
30%
$30,900 to $31,799
25%
$31,800 to $32,699
20%
$32,700 to $33,599
15%
$33,600 to $34,499
10%
$34,500 to $35,399
5%
(3) 
For the period commencing July 1, 2008, and expiring on June 30, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $28,000
50%
$28,001 to $28,999
45%
$29,000 to $29,999
40%
$30,000 to $30,999
35%
$31,000 to $31,899
30%
$31,900 to $32,799
25%
$32,800 to $33,699
20%
$33,700 to $34,599
15%
$34,600 to $35,499
10%
$35,500 to $36,399
5%
(4) 
For the period commencing July 1, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $29,000
50%
$29,001 to $29,999
45%
$30,000 to $30,999
40%
$31,000 to $31,999
35%
$32,000 to $32,899
30%
$32,900 to $33,799
25%
$33,800 to $34,699
20%
$34,700 to $35,599
15%
$35,600 to $36,499
10%
$36,500 to $37,399
5%
No exemptions shall be granted hereunder:
A. 
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 the 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.
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 24 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 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 24 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 24 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. Where a residence is sold and replaced with another within one year and is in the same assessing unit or municipality, the period of ownership of the former property shall be combined with the period of ownership of the replacement residence and deemed consecutive for exemption from taxation by each such assessing unit or municipality; provided, however, that where the replacement property is in the same assessing unit but in another school district, the period of ownership of both properties shall also be deemed consecutive for purposes of the exemption from taxation by such school district. 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 by a municipality within the state granting such exemption.
C. 
Unless the property is used exclusively for residential purposes.
D. 
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.
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.
[Amended 5-8-2018 by L.L. No. 8-2018]
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 to be furnished by the Assessor of the Town of New Castle (the "Assessor") 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.
B. 
Notwithstanding Subdivision 5 of § 467 of the Real Property Tax Law, an application for such exemption may be filed with the Assessor after the appropriate taxable status date, but not later than the last date on which a petition with respect to complaints of assessments may be filed, where failure to file a timely application results from death of the applicant's spouse, child, parent, brother or sister; or an illness of the applicant or of the applicant's spouse, child, parent, brother or sister which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. In such case, the Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
C. 
The Assessor is hereby authorized to accept applications for renewal of exemptions granted under this chapter after the taxable status date. In the event that the owner or all of the owners of property which have received an exemption pursuant to this article on the preceding assessment roll shall fail to file an application for renewal 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 Assessors on or before the date for the hearing of complaints.
D. 
Where a person who meets the requirement for an exemption pursuant to this chapter purchases property after the levy of taxes, such person may file an application for exemption to the Assessor within 30 days of the transfer of title to such person. The Assessor shall make a determination of whether the person would have qualified for exempt status on the tax roll on which the taxes were levied, had title to the parcel been in the name of the applicant on the taxable status date applicable to the tax roll. The application shall be on a form prescribed by the State Board. The Assessor, no later than 30 days after receipt of such application, shall notify both the applicant and the Board of Assessment Review, by first class mail, of the exempt amount, if any, and the right of the owner to a review of the exempt amount upon the filing of a written complaint. Such complaint shall be on a form prescribed by the State Board and shall be filed with the Board of Assessment Review within 20 days of the mailing of this notice. If no complaint is received, the Board of Assessment Review shall so notify the Assessor, and the exempt amount determined by the Assessor shall be final. If the applicant files a complaint, the Board of Assessment Review shall schedule a time and a place for the hearing with respect thereto no later than 30 days after the mailing of the notice by the Assessor. The Board of Assessment Review shall meet and determine the exempt amount and shall immediately notify the Assessor and the applicant, by first class mail, of its determination. The amount of the exemption determined pursuant to this subsection shall be subject to review as provided in Article 7 of the Real Property Tax Law. Such a proceeding shall be commenced within 30 days of the mailing of the notice of the Board of Assessment Review to the new owner as provided in this subsection. Upon receipt of a determination of exempt amount as provided in this subsection, the Assessor shall determine the pro rata exemption to be credited toward such property by multiplying the tax rate for the Town of New Castle on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the exempt amount, as determined pursuant to this subsection, times the fraction of each fiscal year or years remaining subsequent to the transfer of title. The Assessor shall immediately transmit a statement of the pro rata exemption to the applicant. The Town of New Castle shall include an appropriation in its budget for the next fiscal year equal to the aggregate amount of such credits to be applied in that fiscal year. Where a parcel, the owner of which is entitled to a pro rata exemption credit, is subject to taxation in said next fiscal year, the receiver or collector shall apply the credit to reduce the amount of taxes owed for the parcel in such fiscal year. Pro rata exemption credits in excess of the amount of taxes, if any, owed for the parcel shall be paid by the Treasurer of the Town of New Castle to all owners of property entitled to such credits within 30 days of the expiration of the warrant to collect taxes in said next fiscal year.
E. 
Where a person who meets the requirements for an exemption pursuant to this chapter purchases property after the taxable status date but prior to the levy of taxes, such person may file an application for an exemption to the Assessor within 30 days of the transfer of title to such person. The Assessor shall make a determination within 30 days after receipt of such application of whether the applicant would qualify for an exemption pursuant to this chapter on the assessment roll if title had been in the name of the applicant on the taxable status date applicable to such assessment roll. The application shall be made on a form prescribed by the State Board. If the Assessor's determination is made prior to the filing of the tentative assessment roll, the Assessor shall enter the exempt amount, if any, on the tentative assessment roll and, within 10 days after filing such roll, notify the applicant of the approval or denial of such exemption, the exempt amount, if any, and the applicant's right to review by the Board of Assessment Review. If the Assessor's determination is made after the filing of the tentative assessment roll, the Assessor shall petition the Board of Assessment Review to correct the tentative or final assessment roll in the manner provided in Title 3 of Article 5 of the Real Property Tax Law, with respect to the unlawful entries, in the case of wholly exempt parcels, and with respect to clerical errors, in the case of partially exempt parcels, if the Assessor determines that an exemption should be granted and, within 10 days of petitioning the Board of Assessment Review, notify the applicant of the approval or denial of such exemption, the amount of such exemption, if any, and the applicant's right to administrative or judicial review of such determination pursuant to Article 5 or 7 of the Real Property Tax Law, respectively.
F. 
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the final assessment roll, the Assessor shall petition the Board of Assessment Review to correct the final assessment roll.
G. 
If, for any reason, the pro rata tax credit as provided in Subsection D of this section is not extended against the tax roll immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall immediately notify the Town of New Castle of the amount of pro rata exemption credits for the year in which such transfer occurred.
H. 
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the tax roll for the year immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall determine the pro rata tax exemption credit for such tax roll by multiplying the tax rate for the Town of New Castle by the exempt amount and shall immediately notify the Town of New Castle of the pro rata exemption credits for such tax roll. The Town of New Castle shall add such pro rata exemption credits for such property to any outstanding pro rata exemption amounts.
[Amended 5-8-2018 by L.L. No. 8-2018]
A. 
The Town of New Castle shall notify or cause to be notified each person owning residential real property in the Town of New Castle of the provisions hereof. Such notice may be met by a notice or 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 New York State maximum eligible income level], you may be eligible for senior citizen tax exemption. Senior citizens have until June 1 of each year to apply for such exemption. For information, please call or write the Assessor's Office, Town of New Castle, 200 South Greeley Avenue, Chappaqua, New York 10514, telephone (914) 238-4722 or via email at assessor@mynewcastle.org."
B. 
At least 60 days prior to the appropriate taxable status date, the 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 taxable status date and be approved in order for the exemption to be granted. 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 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 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 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.
D. 
Any person who has been granted exemption pursuant to this chapter on five consecutive completed assessment rolls, including any years when the exemption was granted to a property owned by a husband and/or wife while both resided in such property, shall not be subject to application requirements set forth in this chapter. 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 and which shall state that such persons continue 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.
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 of the Real Property Tax Law[1] 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 was repealed by L.1985, c. 440, § 3, effective 1-2-1986. Current provisions are contained in Real Property Tax Law § 467.
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.
C. 
Any fine levied pursuant to Subsection A of this section shall be paid to the Town of New Castle.
This chapter shall take effect immediately upon filing in the Office of the Secretary of State.