Town of Pompey, NY
Onondaga County
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[Adopted 12-4-1995 by L.L. No. 5-1995]
A. 
The Tax Assessor of the Town of Pompey is hereby authorized to accept applications for exemptions pursuant to Real Property Tax Law § 467. Application for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the State Board of Equalization and Assessment, to be furnished by the Town Assessor's office, and shall be filed in the Assessor's office on or before the taxable status date of the Town.
[Amended 5-2-2016 by L.L. No. 3-2016]
B. 
In the event that the owner or all of the owners of property which has received an exemption pursuant to said § 467 on the preceding assessment roll fail to file the application required pursuant to said § 467 on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the date for the hearing of complaints.
C. 
An application for such exemption may be filed with the Assessor after the appropriate taxable status date, but not later than the last date on which a petition with respect to complaints for assessment may be filed, where failure to file a timely application resulted from: a death of the applicant's spouse, child, parent, brother or sister; or an illness of the applicant or 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 as if it had been filed on or before the taxable status date.
[Added 5-2-2016 by L.L. No. 3-2016]
[Amended 2-3-1997 by L.L. No. 2-1997; 2-5-2001 by L.L. No. 1-2001; 3-5-2007 by L.L. No. 4-2007; 4-7-2008 by L.L. No. 2-2008]
Pursuant to § 467 of the Real Property Tax Law, real property 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 to the extent set forth below:
Income Limits by Tax Year
Exemption
2006
2008
(Beginning 7-1-2007)
2009
(Beginning 7-1-2008)
2010
(Beginning 7-1-2009)
50%
$26,000
$27,000
$28,000
$29,000
45%
$27,000
$28,000
$29,000
$30,000
40%
$28,000
$29,000
$30,000
$31,000
35%
$29,000
$30,000
$31,000
$32,000
30%
$29,900
$30,900
$31,900
$32,900
25%
$30,800
$31,800
$32,800
$33,800
20%
$31,700
$32,700
$33,700
$34,700
15%
$32,600
$33,600
$34,600
$35,600
10%
$33,500
$34,500
$35,500
$36,500
5%
$34,400
$35,400
$36,400
$37,400