[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.