[Adopted 11-16-1977 by L.L. No. 9-1977 (Ch. 47 of the 1968 Code)]
[Amended 12-12-1994 by L.L. No. 4-1994]
This article shall be known as the "Tax Exemption
for Senior Citizens Law of the Village of Fairport."
This article shall apply to all real property
assessed within the Village of Fairport.
[Amended 3-12-1984 by L.L. No. 1-1984; 12-11-1989 by L.L. No. 5-1989; 11-9-1992 by L.L. No. 7-1992[1]]
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 siblings, one of whom is 65 years of age or over,
shall be exempt from taxation by the Village of Fairport to the extent
of 50% of the assessed valuation thereof in the event that § 470-27A(1)
applies or to a lesser extent, as set forth therein, in the event
that § 470-27A(2) applies. 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 before December 31 of the same year. The real property
tax exemption on real property owned by husband and wife, one of whom
is 65 years of age, once granted, shall not be rescinded solely by
death of the older spouse so long as the surviving spouse is at least
62 years of age.
[Amended 9-10-1979 by L.L. No. 5-1979; 11-10-1980 by L.L. No. 3-1980; 11-8-1982 by L.L. No. 5-1982; 3-12-1984 by L.L. No. 1-1984; 1-12-1987 by L.L. No. 1-1987; 12-11-1989 by L.L. No. 5-1989; 10-8-1990 by L.L. No. 8-1990; 12-9-1991 by L.L. No. 7-1991; 11-9-1992 by L.L. No. 7-1992; 12-12-1994 by L.L. No. 4-1994]
No exemptions shall be granted:
A.
Amount of exemption.
[Amended 1-8-1996 by L.L. No. 2-1996; 11-12-1996 by L.L. No. 8-1996; 2-8-1999 by L.L. No. 2-1999; 2-12-2001 by L.L. No. 1-2001; 2-9-2002 by L.L. No. 1-2003; 2-9-2004 by L.L. No. 2-2004; 2-12-2007 by L.L. No.
1-2007[1]]
(1)
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 the application for the exemption exceeds
the sum of $34,400, effective with the 2007 assessment roll; $35,400
in 2008; $36,400 in 2009; and $37,400 for the 2010 assessment roll.
"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 where the husband and wife, or ex-husband or ex-wife,
is absent from the property as provided in § 470-27D of
this article, 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 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, payments to individuals because
of their status as victims of Nazi persecution, as defined in P.L.
103-286, or monies earned through employment in the federal foster
grandparent program, and such income shall be offset by all medical
and prescription drug expenses actually paid which were not reimbursed
or paid by insurance. In computing net rental income and net income
from self-employment, no depreciation shall be allowed for the exhaustion
or wear and tear of real property held for the production of income.
(2)
Notwithstanding Subsection A(1) above, an exemption shall be granted to the following extent of the assessed valuation of real property owned as set forth in § 470-26 above, based upon 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 the application for the exemption for the 2007, 2008, 2009 and 2010 assessment roll to the extent provided in the following schedule:
|
Sliding Scale for Senior Citizens Exemption
(RPTL § 467)
2007 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $26,000
|
50%
| |
|
$26,000 to $26,999.99
|
45%
| |
|
$27,000 to $27,999.99
|
40%
| |
|
$28,000 to $28,999.99
|
35%
| |
|
$29,000 to $29,899.99
|
30%
| |
|
$29,900 to $30,799.99
|
25%
| |
|
$30,800 to $31,699.99
|
20%
| |
|
$31,700 to $32,599.99
|
15%
| |
|
$32,600 to $33,499.99
|
10%
| |
|
$33,500 to $34,400
|
5%
| |
|
Sliding Scale for Senior Citizens Exemption
(RPTL § 467)
2008 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $27,000
|
50%
| |
|
$27,000 to $27,999.99
|
45%
| |
|
$28,000 to $28,999.99
|
40%
| |
|
$29,000 to $29,999.99
|
35%
| |
|
$30,000 to $30,899.99
|
30%
| |
|
$30,900 to $31,799.99
|
25%
| |
|
$31,800 to $32,699.99
|
20%
| |
|
$32,700 to $33,599.99
|
15%
| |
|
$33,600 to $34,499.99
|
10%
| |
|
$34,500 to $35,400
|
5%
| |
|
Sliding Scale for Senior Citizens Exemption
(RPTL § 467)
2009 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $28,000
|
50%
| |
|
$28,000 to $28,999.99
|
45%
| |
|
$29,000 to $29,999.99
|
40%
| |
|
$30,000 to $30,999.99
|
35%
| |
|
$31,000 to $31,899.99
|
30%
| |
|
$31,900 to $32,799.99
|
25%
| |
|
$32,800 to $33,699.99
|
20%
| |
|
$33,700 to $34,599.99
|
15%
| |
|
$34,600 to $35,499.99
|
10%
| |
|
$35,500 to $36,400
|
5%
| |
|
Sliding Scale for Senior Citizens Exemption
(RPTL § 467)
2010 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $29,000
|
50%
| |
|
$29,000 to $29,999.99
|
45%
| |
|
$30,000 to $30,999.99
|
40%
| |
|
$31,000 to $31,999.99
|
35%
| |
|
$32,000 to $32,899.99
|
30%
| |
|
$32,900 to $33,799.99
|
25%
| |
|
$33,800 to $34,699.99
|
20%
| |
|
$34,700 to $35,599.99
|
15%
| |
|
$35,600 to $36,499.99
|
10%
| |
|
$36,500 to $37,400
|
5%
| |
[1]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after January 1, 2007, 2008, 2009 and
2010.
B.
Unless the title of the property shall have been vested
in the owner or all 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 to 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. In the event of a transfer by
either a husband or wife to the other spouse of all or a part of the
title to the property, the time of ownership 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 purpose 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 section. Where
a residence is sold and replaced within one year and both residences
are within the State of New York, the period of ownership of both
properties shall be deemed consecutive for purposes of the exemption
from taxation for the Village of Fairport. 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 section, the reacquisition
of title by such owner or owners within nine months of the date of
transfer shall be deemed to satisfy the requirements 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[2].
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 in this section.
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 an owner is absent from the residence
while receiving health-related care as an inpatient of a residential
health care facility, as defined in Public Health Law § 2801,
provided that any income accruing to that person shall only 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 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, provided that the person remaining on the real property
is 62 years of age or over and all other provisions of this section
are met.
[Amended 11-9-1992 by L.L. No. 7-1992; 12-12-1994 by L.L. No. 4-1994]
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 Real Property Services to be furnished by the
Assessor of the Village of Fairport 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. The foregoing notwithstanding, 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 fail to
file the application required by this article on or before the taxable
status date, such owner or owners may file the application with the
assessor on or before the date for hearing complaints to the assessment
roll. The foregoing notwithstanding, an application for the exemption
pursuant to this article may be filed with the assessor after the
taxable status date but not later than the last date on which a petition
regarding complaints of assessment may be filed, and such application
shall be deemed approved or denied as if it had been filed on or before
the taxable status date, where failure to file a timely application
resulted from death of the applicant's spouse, child, parent, brother
or sister; or an illness of the applicant or 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.
At least 60 days prior to the appropriate taxable
status date, the Assessor of the Village of Fairport 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 the taxable status
date and be approved in order for the exemption to be granted. 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.
Any conviction of having made any willful 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.
The resolution of the Village Board of the Village
of Fairport adopted on October 14, 1974, granting partial exemptions
on real property owned by persons with an income of not in excess
of $6,500 per annum, and any other ordinance, local law or part thereof
conflicting with the provisions of this article shall be and the same
are hereby repealed so far as the same affects this article.
The Village Board may from time to time amend,
supplement, change, modify and repeal this article pursuant to the
provisions of the Village Law, the General Municipal Law and the Real
Property Tax Law applicable thereto.
This article shall take effect on the first
day of December 1977, and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after December
1, 1977.
