[Adopted 12-1-1977 by L.L. No. 10-1977
(Ch. 5 of the 1975 Code); amended 12-17-1979 by L.L. No. 5-1979; 12-15-1980 by L.L. No. 8-1980; 10-18-1982 by L.L. No. 2-1982; 11-17-1986 by L.L. No.
10-1986; 7-19-1999 by L.L. 1-1999; 7-16-2007 by L.L. No.
8-2007; 10-24-2011 by L.L. No. 3-2011]
The following provisions shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on and after January
1, 2012.
Real property in the Village of Williston Park 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 Village to the extent
of 50% of the assessed valuation thereof.
No exemption shall be granted:
A.
Unless an annual application is made therefor, as hereinafter set
forth.
B.
If, pursuant to New York Real Property Tax Law § 467(3)(a),
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 $29,000.
C.
Unless all other requirements of § 467 of the Real Property
Tax Law, as amended, are complied with.
A verified application for the annual exemption shall be made
by the owner, or all of the owners, of the property on forms prescribed
by the State Board of Real Property Services to be furnished by the
Assessor's office.
The owner, or all of the owners, shall file any supporting document
the Assessor deems necessary.
The application and the supporting documents shall be filed
in the Assessor's office on or before the first day of January
in each year. Notwithstanding the above or Subdivision 5 of RPTL § 467,
an application for an exemption under this chapter may be filed with
the Assessor after the appropriate taxable status date but not later
than the third Tuesday of February, 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.
The Assessor's office shall accept applications and supporting documents only during the month of December, except as provided in § 201-21.
The Assessor shall not amend the assessment rolls to reflect any exemption authorized by the Real Property Tax Law § 467 until a certified copy of the local law providing for such exemption is filed with the office of the Assessor. Applications and supporting documents for exemptions from Village taxes shall be filed with the Assessor in the same manner and within the time specified by § 201-22 of this article.
At least 60 days prior to the first day of January in each year, the Assessor shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before such first day of January and be approved in order for the exemption to be granted. Such notice shall also contain or have attached a copy of § 201-21. Failure to mail any such application form and notice 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.
