[Adopted 2-21-1991 by L.L. No. 1-1991]
[Amended 5-5-1994 by L.L. No. 1-1994; 3-5-2009 by L.L. No. 2-2009; 10-4-2018 by L.L. No. 7-2018]
Pursuant to and in accordance with the provisions of § 467
of the New York State Real Property Tax Law, real property situated
in the Town of Rochester, subject to taxation by the Town of Rochester
and owned by one or more persons, each of whom is 65 years of age
or over, or real property situated in the Town of Rochester, subject
to taxation by the Town of Rochester, and owned by a husband and wife,
one of whom is 65 years of age or over, shall be exempt from real
property taxation by the Town of Rochester to the extent as provided
in the following schedule for qualified exemptions:
|
Annual Income
|
Percentage Assessed Valuation Exempt from Taxation
|
|---|---|
|
More than $0 but less than $29,000
|
50%
|
|
More than $29,000 but less than $30,000
|
45%
|
|
$30,000 or more but less than $31,000
|
40%
|
|
$31,000 or more but less than $32,000
|
35%
|
|
$32,000 or more but less than $32,900
|
30%
|
|
$32,900 or more but less than $33,800
|
25%
|
|
$33,800 or more but less than $34,700
|
20%
|
|
$34,700 or more but less than $35,600
|
15%
|
|
$35,600 or more but less than $36,500
|
10%
|
|
$36,500 or more but less than $37,400
|
5%
|
[Amended 4-2-1998 by L.L.
No. 1-1998]
No exemption shall be granted, unless the applicant
qualifies therefor under § 467 of the Real Property Tax
Law, portions of which are summarized as follows:
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 applications for the exemption, exceeds the amount in the schedule set forth in § 128-9 of this article. "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 husband or wife, their combined income may not exceed the amount in the schedule set forth in § 128-9 of this article. Such income shall include social security and retirement benefits, interest, dividends, net rental income, salary or earnings and net income from self-employment and shall not include gifts or inheritance.
B.
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 the application.
C.
Unless the property is used exclusively for residential
purposes.
D.
Unless the real property is the legal residence of
and occupied in whole or in part by the owner of the property.
A person shall be eligible for the exemption
provided by this article if they become 65 years of age by taxable
status date or on or before December 31 of the calendar year.
A.
Application for such exemption must be made by the owner or all owners
of the property on forms prescribed by the State Board, to be furnished
by the appropriate assessing authority, 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 appropriate
taxable status date.
[Amended 2-2-2017 by L.L.
No. 1-2017]
(1)
Where a renewal application for the exemption authorized by this
section has not been filed on or before the taxable status date, and
the owner believes that good cause existed for the failure to file
the renewal application by that date, the owner 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 (i) good cause existed for the failure to file the renewal application
by the taxable status date, and that (ii) the applicant is otherwise
entitled to the exemption. The Assessor shall mail notice of his or
her determination to the owner. 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" for purposes of Title 3 of Article 5 of the New York State
Real Property Tax Law, and shall be corrected accordingly.
B.
At least 60 days prior to the appropriate taxable
status date, the assessing authority shall mail to each person who
was granted exemption, pursuant to this section, on the latest complete
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 such application
form and notice or failure of such person to receive the same shall
not prevent levy, collection and enforcement of the payment of the
taxes on property owned by such person.
[Amended 5-5-1994 by L.L. No. 1-1994]
The Assessor shall accept an application for
the exemption if it is filed after the first day of March, but not
later than the last day permitted for filing a grievance where the
failure to file a timely application resulted from the death of the
applicant's spouse, child, parent, brother or sister or an illness
of the applicant 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. The Assessor shall approve
or deny such application if it had been filed on or before the taxable
status date.
Any conviction of having made any willfully
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.
