[Adopted 12-15-1986 by L.L. No. 4-1986]
The purpose of this article is to adopt for the Town of Onondaga
the provisions contained in § 467 of the Real Property Tax
Law of the State of New York, including amendments thereto which may
be enacted after the effective date of this article (hereinafter referred
to as "RPTL § 467"), with respect to the granting of a partial
exemption from taxation of real property owned by persons who are
65 years of age or over.
The meanings of words and expressions as used in this article
shall be identical to their meanings as used in RPTL § 467.
A.
Real property owned by persons 65 years of age or over shall be exempt
from taxation by the Town of Onondaga to the extent determined from
time to time by resolution adopted by the Town Board after a public
hearing in accordance with RPTL § 467.
B.
Except as stated in this article or by resolution adopted pursuant to Subsection A above, the entitlement to, eligibility for and the procedural requirements for applying for and obtaining said tax exemption shall be as set forth in RPTL § 467.
C.
The Town Board shall cause notice of the public hearing required by Subsection A above to be published in the official newspaper of the Town of Onondaga not less than 10 nor more than 20 days before the date set for said hearing.
D.
No person who otherwise qualifies for a tax exemption pursuant to
§ 467 of the Real Property Tax Law of the State of New York
and this article shall be denied such exemption if, during any year
after the effective date of this subsection, said person becomes 65
years of age after the taxable status date and before December 31
of the same year.
[Added 3-5-1990]
E.
In computing the income of owners of property for the purposes of
determining the amount of the exemption to which such owners shall
be entitled under this article, such income shall not include veterans
disability compensation as defined in Title 38 of the United States
Code.
[Added 3-2-1998 by L.L. No. 2-1998]
[Amended 3-5-1990; 12-16-1991; 2-5-2001; 5-2-2011 by L.L. No. 2-2011; 9-18-2023 by L.L. No. 6-2023]
Until such time as the Town Board adopts a resolution pursuant to § 263-3 of this article establishing a different amount of tax exemption, real property owned by persons 65 years of age or over shall be exempt from Town taxes according to the following schedule:
|
Exemption
|
Income Limits
|
|---|---|
|
50%
|
$50,000
|
|
45%
|
$50,999.99
|
|
40%
|
$51,999.99
|
|
35%
|
$52,999.99
|
|
30%
|
$53,899.99
|
|
25%
|
$54,799.99
|
|
20%
|
$55,699.99
|
|
15%
|
$56,599.99
|
|
10%
|
$57,499.99
|
|
5%
|
$58,399.99
|
Town of Onondaga L.L. No. 2-1966, enacted by the Town Board
on September 21, 1966, together with all amendments thereto,[1] is hereby repealed.
[1]
Editor's Note: Said local law, as amended, comprised former
Art. I, Senior Citizens Exemption.
This article shall take effect on January 1, 1987.
