[Adopted 11-28-1966 by Ord. No. 11.1 (Ch. 79, Art. I, of the 1968 Code)]
[Amended 3-9-2009 by L.L. No. 7-2009]
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 or by siblings, one of whom is 65 years of age or over, or real property owned by one or more persons, some of whom qualify under Real Property Tax Law § 467 and the others of whom qualify under Real Property Tax Law § 459-c, shall be exempt from taxation by the Village of Patchogue to the extent of 50% of the assessed valuation thereof pursuant to the provisions of the Real Property Tax Law § 467, as amended.
[Last amended 11-14-2022 by L.L. No. 9-2022]
A. 
The exemption hereinabove granted shall be computed pursuant to the tables set forth in Real Property Tax Law § 467, Subdivision 1, using the maximum income allowable for the owner or the combined income allowable for the owners as set forth in Real Property Tax Law § 467, Subdivision 3, as may be amended from time to time.
B. 
Where title is vested in either the husband or the wife, their combined income may not exceed the limits set forth in Real Property Tax Law § 467, Subdivision 3, as may be amended from time to time. Such income shall include social security and retirement benefits, interest, dividends, rental income, salary or earnings and income from self-employment, but shall not include gifts or inheritances.
C. 
No exemption shall be granted unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 12 consecutive months prior to the date of making application for exemption.
D. 
No exemption shall be granted unless the property is used exclusively for residential purposes.
E. 
No exemption shall be granted 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.
[Amended 10-15-2013 by L.L. No. 14-2013; 1-23-2017 by L.L. No. 1-2017]
A. 
Application for such exemption must be made by the owner or all of the owners of the property each year on forms to be furnished by the Village Clerk'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 Village Clerk's office at least 90 days before the day of filing the final assessment roll. Any person who has been granted exemption pursuant to this article 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 the application requirements set forth in this section.
B. 
Late filing of application.
(1) 
In the event the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed before taxable status date, with the Assessor on or before the date for the hearing of complaints.
(2) 
In the event the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date and the owner, or all of the owners, believe that cause existed for the failure to file the renewal application by that date, such owner or owners may, no later than the last day for paying taxes without incurring interest or penalty, submit a written request to the Assessor asking him or her to extend the filing deadline and grant the exemption. Such request shall contain an explanation of why the deadline was missed, and shall be accompanied by a renewal application reflecting the facts and circumstances as they existed on the taxable status date. The Assessor may extend the filing deadline and grant the exemption if he or she is satisfied that good cause existed for the failure to file the renewal application by the taxable status date, and that the applicant is otherwise entitled to the exemption. The Assessor shall mail notice of his or her determination to the owner/owners. If the determination states that the Assessor has granted the exemption, he or she shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a clerical error pursuant to Real Property Tax Law § 467 and shall be corrected accordingly.
Any conviction of having made any willful false statement in the application for such exemption shall be a violation of this article and punishable by a fine of not more than $100 and shall disqualify the applicants from further exemption for a period of five years.
For the purpose of this article, the definitions of terms used in the article shall be according to the intent of § 467 of the Real Property Tax Law and the interpretations thereof made by the courts hereafter.