[Adopted 2-23-1993 by L.L. No. 2-1993]
The purpose of this article is to provide a
partial exemption for certain owners of real property located within
the Village, such exemption to be dependent upon the age or ages of
the owners of such real property and the income attributable to such
owners from whatever source derived.
A.
Real property within the boundaries of the Incorporated
Village of Roslyn Harbor, owned by one or more persons, each of whom
is 65 years of age or older, or real property owned by husband and
wife, one of whom is 65 years of age or older, shall be exempt from
taxation to the extent indicated in the table below based upon the
corresponding income eligibility of the owners of the real property
whose income is less than $16,500 as follows:
|
Income
|
Percent Exemption
| |
|---|---|---|
|
Less than $16,500
|
50%
| |
|
At least $16,500 but less than $17,000
|
45%
| |
|
At least $17,100 but less than $17,700
|
40%
| |
|
At least $17,700 but less than $18,300
|
35%
| |
|
At least $18,300 but less than $18,900
|
30%
| |
|
At least $18,900 but less than $19,500
|
25%
| |
|
At least $19,500 but less than $20,100
|
20%
| |
|
At least $20,100 but less than $20,700
|
15%
| |
|
At least $20,700 but less than $21,300
|
10%
|
B.
The real property tax exemption on real property owned
by a husband and wife, one of whom is 65 years of age or over, once
granted, shall not be rescinded solely because of the death of the
older spouse so long as the surviving spouse is at least 62 years
of age.
The exemption provided for herein will not be
granted in the following circumstances:
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 application for exemption exceeds the
sum of $16,500. The term "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 the husband or wife, their combined income
may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, total gain from the
sale or exchange of a capital asset which may be offset by a loss
from the sale or exchange or a capital asset in the same income tax
year, net rental income, salary or earnings, and net income from self-employment,
but shall not include a return of capital, gifts or inheritances.
In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion, wear
and tear of real or personal property held for the production of income.
B.
If the property is not used exclusively for residential
purposes.
C.
If the real property is not the legal residence of
and occupied in whole or in part by the owner or by all the owners
of the property, provided that an owner that is absent while receiving
health-related care as an inpatient of a residential health care facility
(as defined in § 2801 of the Public Health Law of the State
of New York) shall be deemed to remain a legal resident and an occupant
of the property while so confined, and income accruing to that person
shall be income only to the extent that it exceeds the amount paid
by such owner, spouse or co-owner for care in the facility, and provided,
further, that during such confinement such real property is not occupied
by anyone other than the spouse or co-owner(s) of such owner.
D.
If title to the real property is partially vested
in any individual, person or entity not eligible for the exemption
under this article.
A.
Application for such real property exemption must
be made by the owner or all the owners of the property, on forms prescribed
by the State Board of Equalization and Assessment, and shall furnish
the information and be executed in the manner required or prescribed
in such forms and shall be filed in the office of the Village Clerk
on or before the appropriate taxable status date; provided, however,
that any person otherwise qualifying for an exemption under this article
shall not be denied the real property exemption if such person becomes
65 years of age after the appropriate taxable status date and before
December 31 of the year in which application is filed.
B.
At least 60 days prior to the taxable status date,
the Board of Trustees, sitting as the Board of Assessors, shall cause
the Village Clerk to mail to each person who was granted an exemption
on the latest completed assessment roll pursuant to this article 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
an exemption to be granted. The Board of Trustees shall, within three
days of the completion and filing of the tentative assessment roll,
cause any applicant who has included with his application at least
one self-addressed, pre-paid envelope to be notified by mail of the
approval or denial or the application. In the event an applicant for
an exemption has provided two such envelopes with the filing of an
application, such applicant shall also be notified by mail of the
receipt of the application. Where an application is denied, denial
shall be on forms provided by the New York State Board of Equalization
and Assessment. Failure to mail any such application form or any notices
referred to herein shall not prevent the levy, collection and enforcement
of the payment of the taxes on real property owned by the applicant.
C.
Any person who has been granted an exemption pursuant
to this article on five consecutive completed assessment rolls shall
not be required to submit annual applications for the exemptions;
provided, however, that when a tax payment is made by any such person,
a sworn affidavit must be included with such payment which shall state
that such person continues to be eligible for such exemption. Such
affidavit shall be on a form prescribed by the New York State Board
of Equalization and Assessment. If such affidavit is not included
with the tax payment, the real property tax exemption granted by this
article shall lapse.
D.
In the event the owner or all of the owners of real
property which has received an exemption pursuant to this article
on the preceding assessment roll fail to file the application required
to be filed by this article to receive the exemption on or before
the taxable status date, such owner or owners may file the application
and execute it as if such application had been filed on or before
the taxable status date with the Board of Trustees, sitting as the
Board of Assessors, on or before the date for the hearing of complaints.
E.
The Village shall cause a notice or legend sent on
or with each tax bill to each person listed with the Village as owning
residential real property within the Village reading as follows: "You
may be eligible for senior citizen tax exemptions. Senior citizens
have until (date) to apply for such exemption. For information, please
call or write the Village Clerk, Incorporated Village of Roslyn Harbor,
500 Motts Cove Road South, Roslyn Harbor, New York, 11576, (516) 621-0378."
Failure to notify or cause to be notified any person who is in fact
eligible to receive the exemption provided by this article 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.
