Town of Geneva, NY Chapter 146 Taxation

[HISTORY: Adopted by the Town Board of the Town of Geneva as indicated in article histories. Amendments noted where applicable.]

Article I Senior Citizens Exemption

[Adopted 4-12-1983; amended in its entirety 12-23-1997 by L.L. No. 5-1997]

§ 146-1 Exemption granted.

A partial exemption from taxation to the extent of 50% of the assessed valuation of real property which is owned by certain persons with limited income who are 65 years of age or older meeting the requirements of § 467 of the Real Property Tax Law is hereby granted.

§ 146-2 Maximum income level.

[Amended 12-26-2019 by L.L. No. 6-2019]

The maximum income level for the fifty-percent exemption is established as follows:

Annual Income	Percentage Assessed Valuation Exemption From Taxation
$15,500 or less	50%
$15,501 to $16,500	45%
$16, 501 to $17,500	40%
$17,501 to $18,500	35%
$18,501 to $19,400	30%
$19,401 to $20,300	25%
$20,301 to $21,200	20%
$21,201 to more	0%

Article II Alternative Veterans Exemption

[Adopted 1-2-1985 by L.L. No. 1-1985]

§ 146-3 Purpose.

The purpose of this article is to provide that no exemption from real property taxes shall be granted pursuant to § 458-a of the Real Property Tax Law of the State of New York.

§ 146-4 Exemption denied.

Pursuant to the provisions of Subdivision 4 of § 458-a of the Real Property Tax Law of the State of New York, no exemption from property taxes shall be granted pursuant to § 458-a of the Real Property Tax Law for purposes of real property taxes levied for the Town of Geneva.[1]

[1] Editor's Note: Former Art. III, Solar and Wind Energy Exemption, adopted 2-11-1997 by L.L. No. 2-1997, which immediately followed this section, was repealed 11-14-2017 by L.L. No. 3-2017.