[HISTORY: Comes from L.L.
No. 81-2009, adopted 9-22-2009, effective 9-28-2009.[1]]
[1]
Editor's Note: This local law also repealed former Ch. 10,
adopted 9-16-2008 by L.L. No. 68-2008, effective 9-24-2008.
All current or pending applications for exemption from taxation
by the Town of Hempstead, as provided for by § 467 of the
Real Property Tax Law and as further provided by the provisions of
Town of Hempstead Local Law No. 9, 1966, adopted July 26, 1966, effective
August 15, 1966, shall continue in effect according to law except
as hereinafter provided.
Effective immediately, the following provisions shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring after January 1, 1990.
[Amended 9-20-2022 by L.L. No. 69-2022, effective 10-14-2022]
Real property in the Town 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 Town to the extent of the following percentages
of the assessed valuation thereof:
|
Annual Income
|
Percent of Exemption
|
|---|---|
|
Up to and including $50,000
|
50%
|
|
More than $50,000, but less than $51,000
|
45%
|
|
$51,000 or more, but less than $52,000
|
40%
|
|
$52,000 or more, but less than $53,000
|
35%
|
|
$53,000 or more, but less than $53,900
|
30%
|
|
$53,900 or more, but less than $54,800
|
25%
|
|
$54,800 or more, but less than $55,700
|
20%
|
|
$55,700 or more, but less than $56,600
|
15%
|
|
$56,600 or more, but less than $57,500
|
10%
|
|
$57,500 or more, but less than $58,400
|
5%
|
[Amended 9-20-2022 by L.L. No. 69-2022, effective 10-14-2022; 9-6-2023 by L.L. No. 64-2023,
effective 10-5-2023]
No exemption shall be granted:
A.
Unless an annual application is made therefor as hereinafter set
forth, and:
(1)
If the income of the owner or combined income of the owners of the
property for the applicable tax year exceeds the sum of $58,400;
(2)
When the taxable status date is on or before April 14, the applicable
income tax year shall be the second most recent calendar year. When
the taxable status date is on or after April 15, the applicable income
tax year shall be the most recent calendar year. Provided, however,
that for taxpayers whose income tax returns are filed on the basis
of a fiscal year rather than a calendar year, the applicable income
tax year shall be the most recent fiscal year for which an income
tax return has been filed;
(3)
Where title is vested in a married person, the combined income of
such person and such person's spouse may not exceed such sum,
except where one spouse or ex-spouse is absent from the property as
provided in 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; and
(4)
The term "income" as used herein shall mean the "adjusted gross income"
for federal income tax purposes as reported on the applicant's
federal or state income tax return for the applicable income tax year,
subject to any subsequent amendments or revisions; provided that if
no such return was filed for the applicable income tax year, the applicant's
income shall be determined based on the amounts that would have so
been reported if such a return had been filed; and provided further,
that when determining income for purposes of this section, the following
conditions shall be applicable:
(a)
Any social security benefits that were not included in the applicant's
federal adjusted gross income shall not be considered income;
(b)
Distributions received from an individual retirement account
or individual retirement annuity that were included in the applicant's
federal adjusted gross income shall not be considered income;
(c)
The applicant's income shall be offset by all medical and
prescription drug expenses actually paid that were not reimbursed
or paid for by insurance;
(d)
Any tax-exempt interest or dividends that were excluded from
the applicant's federal adjusted gross income shall be considered
income; and
(e)
Any losses that were applied to reduce the applicant's
federal adjusted gross income shall be subject to the following limitations:
B.
Unless the owner shall have held an exemption under this chapter
for the owner's 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 a married person in whose name title of the
property shall have been vested at the time of death and then becomes
vested solely in such person's surviving spouse by virtue of
devise or by descent from the deceased spouse, the time of ownership
of the property by the deceased spouse shall be deemed also a time
of ownership by the surviving spouse 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 a married person to such person's
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
required to replace property formerly owned by such owner or owners
and taken by eminent domain or other involuntary preceding, 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 chapter. 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 the 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 chapter, 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 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 chapter; and,
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, i) 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 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, ii) the real property is owned by a
married person or a married couple, or by a formerly married person
or a formerly married couple, and one spouse or ex-spouse is absent
from the residence due to divorce, legal separation or abandonment
and all other provisions of this section are met provided that where
an exemption was previously granted when both resided on the property,
then the person remaining on the real property shall be 62 years of
age or over.
[Amended 9-6-2023 by L.L. No. 64-2023, effective 10-5-2023]
Application for the annual exemption shall be made by the owner,
or all of the owners of the property, on forms prescribed by the New
York State Commissioner of Taxation and Finance, to be furnished by
the Nassau County 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 the Nassau County Assessor's Office on or before
the appropriate taxable status date. Notwithstanding any other provision
of law, any person otherwise qualifying under this chapter shall not
be denied the exemption under this chapter if such person becomes
65 years of age after the appropriate taxable status date and on or
before December 31 the same year.
The owner, or all of the owners, shall file any supporting document
the Board of Assessors deems necessary.
The application and the supporting documents shall be filed
in the Board of Assessors' office on or before the first day of May
in each year.
The Board of Assessors' office shall accept applications and
supporting documents only from January 1 to and including the first
day of May in each year.
The Board of Assessors shall not amend the assessment rolls to reflect any exemptions authorized by § 467 of the Real Property Tax Law until a certified copy of the local law, ordinance or resolution providing for such exemption is filed with the Board of Assessors. Applications and supporting documents for exemptions from Town taxes shall be filed with the Board of Assessors, together with supporting documents, in the same manner and within the time specified by § 10-8 of this chapter.
At least 60 days prior to the first day of May in each year,
the Board of Assessors shall mail to each person who was granted exemption
pursuant to this chapter on the latest completed assessment roll an
application form and a notice that such application must be filed
on or before each first day of May 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.
