Town of Bath, NY
Steuben County
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[Adopted 10-25-1966 by L.L. No. 1-1966]
The purpose of this article is to grant a partial exemption from taxation to the extent of 50% of real property which is owned by certain persons with limited income who are 65 years of age or over meeting the requirements set forth in § 467 of the Real Property Tax Law.
Real property owned by persons 65 years of age or over shall be exempt from Town taxes to the extent of 50% of the assessed valuation subject to the following conditions:
The owner or all of the owners must file an application annually in the Assessor's office on or before the appropriate taxable status date.
[Amended 12-8-1986 by L.L. No. 2-1987]
The income of the owner or the combined income of the owners must not exceed $22,500 for the income tax year immediately preceding the date of making application for exemption.
[Amended 4-22-1985 by L.L. No. 3-1985; 2-14-1989 by L.L. No. 1-1989; 11-12-1991 by L.L. No. 2-1991; 8-9-1993 by L.L. No. 3-1993; 11-13-1995 by L.L. No. 1-1995; 2-10-2003 by L.L. No. 1-2003; 2-13-2007 by L.L. No. 1-2007]
Title to the property must be 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, except as provided in Subdivision 3(b) of § 467 of the Real Property Tax Law.
[Amended 12-8-1986 by L.L. No. 2-1987]
The property must be used exclusively for residential purposes, be occupied, in whole or in part, by the owners and constitute the legal residence of the owners.
[Added 4-22-1985 by L.L. No. 3-1985]
Should the owner or owners of property which have received an exemption pursuant to said § 467 fail to file application for renewal of such exemption on or before the taxable status date of any year, such application may be filed with the Assessor on or before the date for hearing of complaints that year.