[Amended 12-15-1987 by L.L. No. 3-1987; 2-26-1990 by L.L. No. 1-1990; 2-28-1994 by L.L. No. 1-1994; 1-30-1995 by L.L. No.
2-1995]
Real property in the Town of East Bloomfield
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, shall be exempt from taxation by
the Town of East Bloomfield to the extent of 50% of the assessed valuation
thereof.
An application for such exemption must be made
by the owner, or all the owners of the property on forms furnished
by the assessors of the various assessing units in the town, and shall
be executed in the manner required or prescribed in such forms.
At least 60 days prior to the appropriate taxable
status date, the assessors of the various assessing units in the town
shall mail to each person who was granted exemption pursuant to this
chapter 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. 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
statements in the application for such exemption, shall be punishable
by a fine of not more than $100 and shall disqualify the applicants
from further exemption for a period of five years.
This article is adopted pursuant to the provisions
of § 467 of the Real Property Tax Law of the State of New
York and is subject to any revision of that section by act of the
Legislature of the State of New York, by amendment, rescission or
otherwise. It being intended hereby to have this article automatically
amended by any act of the Legislature which shall affect the exemption
granted hereunder.