CROSS REFERENCES
Finance, § 2-161 et seq.
Licenses, permits and miscellaneous business regulations, ch. 13.
LOCAL LAW REFERENCES
Taxation and assessments, ch. LL6.
STATE LAW REFERENCES
Authority for above exemption, Real Property Tax Law § 467.
[Code 1971, § 2-4]
Every deed, will, and every judicial decree establishing a right
of inheritance to real property in the city shall be presented to
the assessor's office together with a carbon copy of the substance
thereof setting forth the date, consideration, the names of the grantors
or grantees, the mail address of the grantors or grantees, and a description
of the property conveyed, as set forth in the instrument of conveyance.
[1971 Charter Laws, § 118; Laws of N.Y. (1915),
ch. 535, § 31]
The county clerk or any subordinate in the office of such clerk
who shall record any such deed, will, or decree, or file any such
map, unless such documents have been duly stamped and signed by the
assessor, shall be guilty of a misdemeanor. The county clerk shall
send to the city assessor each month a list of the numbers of the
deeds, wills, decrees, and maps relating to real property which have
in that month been filed from the city.
[Code 1971, § 27-8]
All assessments levied by the city to cover the cost of local
improvements shall, upon becoming delinquent, be collected in the
same manner as provided for the collection of other taxes in the city.
[1971 Charter Laws § 394; N.Y. Laws (1915) ch.
535, § 125]
The city clerk shall keep in his office a book to be called
a lien docket, in which he shall enter from time to time the names
of all persons, if known, upon whose real estate there shall be any
lien of unpaid taxes or assessments; a brief description of the property
affected thereby, together with the nature and amount of such lien;
and the date when the unpaid taxes or assessments became a lien. Taxes
and assessments need not be entered until such unpaid taxes and assessments
become delinquent, except such as are for local improvements.
[Code 1971, § 27-7.1]
(a)
The members of the board of assessment review shall be paid for their
respective services at the annual meeting to hear complaints and at
subsequent adjourned hearings at the rate of $50 per diem.
(b)
The members of such board of assessment review shall present to the
city auditor vouchers for payment based upon their services on a per
diem basis for each year that the board of assessment review meets.
[L.L. No. 1-1968, §§ 1, 3; L.L. No. 4-1972,
§ 1; L.L. No. 2-1974, § 1; L.L. No. 1-1976, § 1;
L.L. No. 1-1978, § 1; L.L. No. 1-1980, § 1; L.L.
No. 1-1982, § 1; Res. No. 109-01, 10-9-2001; Res. No. 61-03;
8-12-2003; Res. No. 72-07, 10-23-2007; Res. No. 75-08, 9-96-2008]
(a)
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, one of
whom is 65 years of age or over, shall be exempt from taxation to
the extent determined by the council.
(b)
No exemptions shall be granted if the income of the owner(s) or the
combined income of all the owner(s) and spouse of the property exceeds
$18,500 for the income tax year immediately preceding the date of
the making application for exemption, except as otherwise provided
for in subdivision (c).
(c)
Pursuant to the Real Property Tax Law Section 467, the sliding scale
option is as follows:
|
$-0- to $18,500
|
50%
| |
|
$18,500.01 to $19,500
|
45%
| |
|
$19,500.01 to $20,500
|
40%
| |
|
$20,500.01 to $21,500
|
35%
| |
|
$21,500.01 to $22,400
|
30%
| |
|
$22,400.01 to $23,300
|
25%
| |
|
$23,300.01 to $24,200
|
20%
| |
|
$24,200.01 to $25,100
|
15%
| |
|
$25,100.01 to $26,000
|
10%
|
(d)
Unreimbursed medical expenses are excluded from the total income
when qualifying for Senior Citizens exemption for city purposes pursuant
to New York State Real Property Tax Law Section 467.
