[Adopted 2-27-1984 by L.L. No. 3-1984[1] ]
[1]
Editor's Note: This local law also repealed
former Art. I, Senior Citizen Tax Exemption, adopted 9-28-1977 as
L.L. No. 8-1977, as amended. In addition, this local law was adopted
subject to a permissive referendum; as no valid petition requesting
such referendum was filed, said local law was deemed duly adopted
4-12-1984.
[Amended 1-21-1997 by L.L. No. 1-1997]
Real property in the Town of Tuxedo owned by
one or more persons, each of whom is 65 years of age or over, or real
property owned by husband and wife, one of whom is 65 years of age
or over, shall be exempt from taxation by the Town of Tuxedo to the
extent established from time to time by resolution of the Town Board
following a public hearing upon compliance with the provisions of
this article for the fiscal year for which an application is filed.
[Amended 1-27-1987 by L.L. No. 1-1987; 5-9-1990 by L.L. No.
1-1990; 4-24-1991 by L.L. No. 1-1991; 4-12-1995 by L.L. No.
5-1995; 1-21-1997 by L.L. No. 1-1997]
The schedule of senior citizen tax exemptions
adopted pursuant to the provisions of Real Property Tax Law and this
article shall be posted in the office of the Town Clerk and the office
of the Town Assessor.
No exemption shall be granted under the provisions
of this article:
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 established in the schedule contained in § 88-1. "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 the wife, their combined income may not exceed such sum. Such income shall be as defined in New York State Real Property Tax Law § 467.
[Amended 1-21-1987 by L.L. No. 1-1987; 5-9-1990 by L.L. No. 1-1990; 1-21-1997 by L.L. No. 1-1997; 12-11-2023 by L.L. No.
7-2023]
B.
Unless the title to the property shall have been vested
in the owner or one of the owners of the property for at least 24
consecutive months prior to the date of making application for exemption.
A.
In the event of the death of either a husband or wife,
in whose name title of the property shall have been vested at the
time of death and then becomes vested solely in the survivor by virtue
of devise by or descent from the deceased husband or wife, the time
of ownership of the property by the deceased husband or wife shall
be deemed also a time of ownership by the survivor, and such ownership
shall be deemed continuous for the purposes of computing such period
of 24 consecutive months.
B.
In the event of a transfer by either husband or wife
to the other spouse of all or part of the title to the property, the
time of ownership of the property by the transferor spouse shall be
deemed also a time of ownership by the transferee spouse, and such
ownership shall be deemed continuous for the purposes of computing
the 24 consecutive months.
C.
Where property of the owner or owners has been acquired
to replace property formerly owned by such owner or owners and taken
by eminent domain or other involuntary proceedings, except a tax sale,
the period of ownership of the former property shall be combined with
the period of ownership of the property for which application is made
for exemption, and such period of ownership shall be deemed to be
consecutive in computing the 24 months.
D.
Where a residence is sold and replaced with another
within one year and is in the same assessing unit or municipality,
the period of ownership of the former property shall be combined with
the period of ownership of the replacement residence and deemed consecutive
for exemption from taxation by each such assessing unit or municipality;
provided, however, that where the replacement property is in the same
assessing unit but in another school district, the periods of ownership
of both properties shall also be deemed consecutive for purposes of
the exemption from taxation by such school district.
E.
Notwithstanding any other provision of law, where
a residence is sold and replaced with another within one year and
both residences are within the state, the period of ownership of both
properties shall be deemed consecutive for purposes of the exemption
from taxation.
F.
The property must be used exclusively for residential
purposes and be the legal residence of and be occupied in whole or
part by the owner or all the owners of the property.
A.
The owner or all the owners of the property must obtain
application forms prescribed by the State Board of Equalization and
Assessment from the Tax Assessor of the Town of Tuxedo. Said forms
shall be filed with the Town of Tuxedo Tax Assessor's office on or
before the appropriate taxable status date.
B.
At least 60 days prior to the appropriate taxable
status date, the Town of Tuxedo Tax Assessor shall mail to each person
previously granted an exemption, in accordance with the latest completed
assessment roll, an application form and 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.
C.
If the applicant provides two self-addressed, prepaid
envelopes, the Assessor shall not only acknowledge receipt of the
application but shall, within three days after completion and filing
of the tentative assessment roll, notify the applicant of the approval
or denial of the application.
D.
If the applicant is entitled to a notice of denial,
the notice shall be on a form prescribed by the State Board of Equalization
and Assessment and shall state the reason for such denial. The applicant
may have the determination reviewed in the manner provided by law.
E.
Neither the Town of Tuxedo nor the Tax Assessor shall
be penalized for failure to mail the application form or notice or
for the failure of any such person to receive the application form
or notice.
A.
Any willfull false statement on the application for
exemption shall be punishable by a fine of not more than $100 and
by the applicant or applicants being disqualified from any exemption
for a period of five years.
B.
The Town of Tuxedo, on any amount of taxes erroneously
exempted as a result of an incorrect statement in an application for
exemption, may collect same in the same manner provided for the collection
of delinquent taxes pursuant to Article 10 of the Real Property Tax
Law.
The real property tax exemption on real property
owned by husband and wife, one of whom is 65 years of age or over,
once granted, shall not be rescinded by any assessing authority solely
because of the death of the older spouse so long as the surviving
spouse is at least 62 years of age.
[Added 5-13-2019 by L.L. No. 3-2019]
Qualified medical and drug expenses which were actually paid
and not reimbursed nor paid for by insurance, to be determined solely
by the Town Tax Assessor, are exempt from the income level calculation
for eligibility for the senior citizen real property tax exemption.
