[Adopted 1-18-2000 by L.L. No. 1-2000 as Ch. 31 of the 2000
Code]
This article shall be known and may be cited as the "Village
of Roslyn Senior Citizens Tax Exemption Law."
A.
Real property situate in the Incorporated Village of Roslyn, New
York, 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
of Roslyn, to the extent listed below, of the assessed valuation thereof,
provided that the income of the owner or the combined income of the
owners of said property for the federal income tax year immediately
preceding the date of making application for the exemption shall not
exceed the sums as indicated:
|
Income
|
Percent Exemption
| |
|---|---|---|
|
Less than or equal to $19,500
|
50%
| |
|
At least $19,500 but less than $20,500
|
45%
| |
|
At least $20,500 but less than $21,500
|
40%
| |
|
At least $21,500 but less than $22,500
|
35%
| |
|
At least $22,500 but less than $23,400
|
30%
| |
|
At least $23,400 but less than $24,300
|
25%
| |
|
At least $24,300 but less than $25,200
|
20%
| |
|
At least $25,200 but less than $26,100
|
15%
| |
|
At least $26,100 but less than $27,000
|
10%
| |
|
At least $27,000 but less than $27,900
|
5%
|
B.
Any exemption provided by this article shall be computed after all
other partial exemptions allowed by law, except the school tax relief
(STAR) exemption, have been subtracted from the total amount assessed.
C.
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not be rescinded solely because of the death of the older spouse so
long as the surviving spouse is at least 62 years of age.
D.
The right to said exemption, the procedures for the application therefor
and the restrictions and limitations thereof shall be as set forth
in § 467 of the Real Property Tax Law of the State of New
York, as amended, and as from time to time shall be amended.
No exemption shall be granted:
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 $19,500 except as herein provided. "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, except that where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection D(2) of this section, then only the income of the spouse or ex-spouse residing on the property shall be considered and 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 of 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 or moneys earned through employment in the federal foster grandparent program. 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.
Unless the owner shall have held an exemption under this article
for his or her previous residence or unless the title of the property
shall have been vested in the owner or one of the owners of the property
for at least 12 consecutive months prior to the date of making application
for exemption; provided, however, that 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 12 consecutive months.[1]
(1)
In the event of a transfer by either a 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 such period of 12
consecutive months. 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 proceeding, 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 periods of ownership shall be deemed
to be consecutive for purposes of this article.
(2)
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 this
exemption from taxation. Where the owner or owners transfer title
to property which as of the date of transfer was exempt from taxation
under the provisions of this article, the reacquisition of title by
such owner or owners within nine months of the date of transfer shall
be deemed to satisfy the requirement of this subsection that the title
of the property shall have been vested in the owner or one of the
owners for such period of 12 consecutive months. Where, upon or subsequent
to the death of an owner or owners, title to property which as of
the date of such death was exempt from taxation under such provisions
becomes vested by virtue of devise or descent from the deceased owner
or owners, or by transfer by any other means within nine months after
such death, solely in a person or persons who, at the time of such
death, maintained such property as a primary residence, the requirement
of this subsection that the title of the property shall have been
vested in the owner or one of the owners for such period of 12 consecutive
months shall be deemed satisfied.
C.
Unless the property is used exclusively for residential purposes,
provided, however, that in the event that any portion of such property
is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the
remaining portion only shall be entitled to the exemption provided
by this article.
D.
Unless the real property is the legal residence of and is occupied
in whole or in part by the owner or by all of the owners of the property,
except where:
(1)
An owner is absent from the residence while receiving health-related
care as an inpatient of a residential health care facility, as defined
in § 2801 of the Public Health Law, provided that any 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 property is not occupied by other than the spouse or co-owner
of such owner; or
(2)
The real property is owned by a husband and/or wife, or an ex-husband
and/or an ex-wife, and either is absent from the residence due to
divorce, legal separation or abandonment and all other provisions
of this article are met, provided that where an exemption was previously
granted when both resided on the property, then the person remaining
on the real property is 62 years of age or over.
The Village shall notify or cause to be notified each person
owning residential real property in the Village of the provisions
of this article. The provisions of this section may be met by a notice
or legend sent on or with each tax bill to such persons reading "You
may be eligible for senior citizen tax exemptions. For information
please call or write..." followed by the name, telephone number and/or
address of the person or department selected by the Village to explain
the provisions of this article. 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.
A.
Application for such exemption must be made by the owner or all of
the owners of the property on forms prescribed by the Office of Real
Property Services to be furnished by the Village Assessor's office
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. Notwithstanding
any other provision of law, any person otherwise qualifying under
this article shall not be denied the exemption under this article
if he or she becomes 65 years of age after the appropriate taxable
status date and on or before December 31 of the same year.[1]
B.
Notwithstanding Subsection A of this section, 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 of 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.
A.
At least 60 days prior to the appropriate taxable status date, the
Village Assessor shall mail to each person who was previously 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 the taxable status date and be approved in order
for the exemption to be granted. The Village Assessor shall, within
three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with his or her
application at least one self-addressed prepaid envelope of the approval
or denial of the application; provided, however, that the Village
Assessor shall, upon the receipt and filing of the application, send
by mail a notification of receipt to any applicant who has included
two of such envelopes with the application. Where an applicant is
entitled to a notice of denial pursuant to this section, such notice
shall be on a form prescribed by the Office of Real Property Services
and shall state the reasons for such denial and shall further state
that the applicant may have such determination reviewed in the manner
provided by law. Failure to mail any such application form or notices
or the failure of such person to receive any of the same shall not
prevent the levy, collection and enforcement of the payment of the
taxes on property owned by such person.
B.
Any person who has been granted exemption pursuant to this article on five consecutive completed assessment rolls, including any years when the exemption was granted to a property owned by a husband and/or wife while both resided in such property, shall not be subject to the requirements set forth in Subsection A of this section. However, said person shall be mailed an application form and a notice informing him or her of his or her rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by 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 Office of Real Property Services. If such affidavit is not included with the tax payment, the collecting officer shall proceed pursuant to § 551-a of the Real Property Tax Law.
B.
In the event that the owner, or all of the owners, of property which
has received an exemption pursuant to this article on the preceding
assessment roll shall fail to file the application required pursuant
to this article 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.
Any conviction of having made any wilful 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.
