Town of East Bloomfield, NY Article I Senior Citizens Exemption

[Adopted 11-11-1985 by L.L. No. 2-1985]

§ 118-1 Partial tax exemption granted.

[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.

§ 118-2 Level of exemption; limitations.

A. There is hereby provided, pursuant to the provisions of § 467 of the Real Property Tax Law of the State of New York, an exemption so as to increase the maximum income eligibility level with which the owner or owners of certain real property within the Town of East Bloomfield may earn and still be entitled to receive an exemption from taxation of such real property as a person 65 years of age or older, as follows:

[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]

	Income Range	Percentage of Assessed Valuation Exempt from Taxation
	Up to $10,500	50%
	$10,501 to $11,500	45%
	$11,501 to $12,500	40%
	$12,501 to $13,500	35%
	$13,501 to $14,400	30%

B. The Town of East Bloomfield does hereby elect and exercise the option granted pursuant to the provisions of Chapter 287 of the Laws of 1989[1] to provide that any person otherwise qualifying under § 467 of the Real Property Tax Law shall not be denied the exemption under said section if he becomes 65 years of age after the appropriate taxable status date and after December 31 of the same year.

[Added 2-28-1994 by L.L. No. 1-1994]

[1] Editor's Note: See § 467, Subdivision 5, of the Real Property Tax Law.

C. No such exemption shall exist:

(1) Unless the title of the property shall have been vested in the owner or all 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 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 24 consecutive months; and 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 proceedings except a tax sale; and provided, further, 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.

(2) Unless the property is used exclusively for residential purposes.

(3) 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.

§ 118-3 Annual application required.

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.

§ 118-4 Notice to applicants.

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.

§ 118-5 Penalties and forfeiture.

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.

§ 118-6 Statutory authority; amendments to state law.

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.