Questions about eCode360? Municipal users Join us daily between 12pm and 1pm EDT to get answers and other tips!
Town of Kingsbury, NY
Washington County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 5-21-2007 by L.L. No. 1-2007[1] (Ch. 72, Art. I, of the 1983 Code)]
[1]
Editor's Note: This local law superseded former Art. I, Senior Citizens Tax Exemption, adopted 10-25-1972, as amended.
The Board hereby finds and determines that it is in the best interests of the Town to offer to its residents 65 years of age or older a real property tax exemption. Therefore, the purpose of this article is to provide the maximum benefit permissible to the residents of the Town 65 years of age or older.
A. 
Pursuant to Real Property Tax Law § 467(1)(b)(1), the Town shall provide a partial exemption from real property taxes for owners of real property situated within the bounds of the Town of Kingsbury, County of Washington, State of New York, which is owned by one or more persons, each of whom is 65 years of age or over, or which is owned by husband and wife, one of whom is 65 years of age or over, or real property owned by one or more persons, some of whom qualify under this article and § 459-c of the Real Property Tax Law. Such exemption shall be based upon the assessed valuation of the exempt real property and shall be computed after all other partial exemptions allowed by law, excluding the school tax relief (STAR) exemption authorized by Real Property Tax Law § 425, have been subtracted from the total amount assessed. The partial real property tax exemption shall be calculated in accordance with the following schedule:
[Amended 4-13-2009 by L.L. No. 5-2009]
Annual Income
Percentage of Assessed Valuation Exempt from Taxation
$0 to $18,000
50%
$18,000.01 to $18,999.99
45%
$19,000 to $19,999.99
40%
$20,000 to $20,999.99
35%
$21,000 to $21,899.99
30%
$21,900 to $22,799.99
25%
$22,800 to $23,699.99
20%
$23,700 to $24,599.99
15%
$24,600 to $25,499.99
10%
$25,500 to $26,399.99
5%
B. 
Annual income shall include the income of the owner or the combined income of the owners of the property for the income year immediately preceding the date of making an application for exemption. "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 was filed, the calendar year. Where the title is vested in either the husband or the wife, their combined income may not exceed such sum, except that, where the husband or wife or ex-husband or ex-wife is absent from the property because of divorce, legal separation or abandonment, 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 income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts, inheritances, payments made to individuals because of their status as victims of the Nazi persecution, or monies earned through employment in the federal foster grandparent program; any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In addition, such income shall not include veterans disability compensation, as defined in Title 38 of the United States Code. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
A. 
No exemption shall be granted:
(1) 
Unless the owner shall have held an exemption under Real Property Tax Law § 467 for his 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 24 consecutive months prior to the date of making the application for exemption; provided, however, that in the event of the death of either husband or wife in whose name title of 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 24 consecutive months. In the event of a transfer by either a husband or wife to the other 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 24 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 the 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 article. 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 article, 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 24 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 24 consecutive months shall be deemed satisfied;
(2) 
Unless the property is used exclusively for residential purposes; however, 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 article; or
(3) 
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:
(a) 
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 Care Law, provided that any income accruing to that person shall 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
(b) 
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 and an exemption was previously granted when both resided on the property, provided the person remaining on the real property is 62 years of age or over and all other provisions of this section are met.
B. 
The real property tax exemption of real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
A. 
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 to be furnished by the Town Assessor's office. Such applications shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in the Assessor's office on or before the taxable status date. Any person otherwise qualifying under this article shall not be denied the exemption under this article if he becomes 65 years of age after the appropriate taxable status date and on or before December 31 of the same year.
B. 
At least 60 days prior to the appropriate taxable status date, the Town Assessor 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. The Town Assessor shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope of the approval or denial of the application; provided, however, that the Town Assessor shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this article, such notice shall be on a form prescribed by the State Board and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail any such application form or notices or the failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
C. 
An application for such exemption may be filed with the Town Assessor after the appropriate taxable status date, but not later than the last date on which a petition with respect to complaints of an assessment may be filed, where failure to file a timely application resulted from a death of the applicant's spouse, child, parent, brother or sister or an illness of the applicant or of 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. The Town Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
D. 
Any person who has been granted exemption pursuant to this article on five consecutive completed assessment rolls, including any years when the exemption was granted to a property owned by a husband and/or wife while both resided at such property, shall not be subject to the requirements set forth in § 248-4B of this article. Said person shall be mailed an application form and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person a sworn affidavit must be included with such payment which shall state that such person continues to be eligible for such exemption. Such affidavit shall be on a form prescribed by the State Board. If such affidavit is not included with the tax payment, the Tax Collector shall proceed pursuant to Real Property Tax Law § 551-a.
E. 
The Town Assessor shall be authorized to accept applications for renewal of exemptions pursuant to this article after the taxable status date. In the event the owner or all of the owners of property which has received an exemption pursuant to Real Property Tax Law § 467 and this article on the preceding assessment roll fail to file the application required pursuant to this article on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Town Assessor on or before the date for the hearing of complaints.
The Town shall notify or cause to be notified each person owning residential real property in the Town of the provisions of this article. Notice may be given by either a notice or legend sent on or with each tax bill to such persons reading, "You may be eligible for senior citizen tax exemptions. Senior citizens have until __________ (month) _____ (day), _____ (year), to apply for such exemptions. For information please call or write to ______________________________," followed by the name, telephone number and/or address of a person or department selected by the Town to explain the provisions of this article. Failure to notify or cause to be notified any person who is in fact eligible to receive the exemption provided by this article 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.
Notwithstanding any other provision of law to the contrary, the provisions of this article shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption pursuant to this article were such person or persons the owner or owners of such real property.
A. 
Property purchased after levy of taxes.
(1) 
Where a person who meets the requirements for an exemption pursuant to this article purchases property after the levy of taxes, such person may file an application for exemption to the Town Assessor within 30 days of the transfer of title to such person. The Town Assessor shall make a determination of whether the parcel would have qualified for exempt status on the tax roll on which the taxes were levied had title to the parcel been in the name of the applicant on the taxable status date applicable to the tax roll. The application shall be on a form prescribed by the State Board. The Assessor, no later than 30 days after receipt of such application, shall notify both the applicant and the Board of Assessment Review, by first-class mail, of the exempt amount, if any, and the right of the owner to a review of the exempt amount upon the filing of a written complaint. Such complaint shall be on a form prescribed by the State Board and shall be filed with the Board of Assessment Review within 20 days of the mailing of this notice. If no complaint is received, the Board of Assessment Review shall so notify the Town Assessor and the exempt amount determined by the Assessor shall be final. If the applicant files a complaint, the Board of Assessment Review shall schedule a time and place for a hearing with respect thereto no later than 30 days after the mailing of the notice by the Town Assessor. The Board of Assessment Review shall meet and determine the exempt amount and shall immediately notify the Town Assessor and the applicant, by first-class mail, of its determination. The amount of exemption determined pursuant to this subsection shall be subject to review as provided in Article 7 of the Real Property Tax Law. Such a proceeding shall be commenced within 30 days of the mailing of the notice of the Board of Assessment Review to the new owner as provided in this subsection.
(2) 
Upon receipt of a determination of the exempt amount as provided in Subsection A(1) of this section, the Town Assessor shall determine the pro rata exemption to be credited toward such property by multiplying the tax rate or tax rates for the Town on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the exempt amount, as determined in Subsection A(1) of this section, times the fraction of each fiscal year or years remaining subsequent to the transfer of title. The Town Assessor shall immediately transmit a statement of the pro rata exemption credit due to the Town on the tax roll used for the fiscal year or years during which the transfer occurred and to the applicant.
(3) 
If the Town receives notice of pro rata exemption credits pursuant to Subsection A(2), it shall include an appropriation in its budget for the next fiscal year equal to the aggregate amount of such credits to be applied in that fiscal year. Where a parcel, the owner of which is entitled to a pro rata exemption credit, is subject to taxation in said next fiscal year, the receiver or collector shall apply the credit to reduce the amount of taxes owed for the parcel in such fiscal year. Pro rata exemption credits in excess of the amount of taxes, if any, owed for the parcel shall be paid by the appropriate officer of the Town which levies such taxes for or on behalf of the Town to all owners of property entitled to such credits within 30 days of the expiration of the warrant to collect taxes in said next fiscal year.
B. 
Property purchased after taxable status date.
(1) 
Where a person who meets the requirements for an exemption pursuant to this article purchases property after the taxable status date but prior to the levy of taxes, such person may file an application for an exemption to the Town Assessor within 30 days of the transfer of title to such person. The Town Assessor shall make a determination within 30 days after receipt of such application of whether the applicant would qualify for an exemption pursuant to this article on the assessment roll if title had been in the name of the applicant on the taxable status date applicable to such assessment roll. The application shall be made on a form prescribed by the State Board.
(2) 
If the Town Assessor's determination is made prior to the filing of the tentative assessment roll, the Town Assessor shall enter the exempt amount, if any, on the tentative assessment roll and, within 10 days after filing such roll, notify the applicant of the approval or denial of such exemption, the exempt amount, if any, and the applicant's right to review by the Board of Assessment Review.
(3) 
If the Town Assessor's determination is made after the filing of the tentative assessment roll, the Town Assessor shall petition the Board of Assessment Review to correct the tentative or final assessment roll in the manner provided in Article 5 of the Real Property Tax Law, with respect to unlawful entries in the case of wholly exempt parcels and with respect to clerical errors in the case of partially exempt parcels, if the Town Assessor determines that an exemption should be granted and, within 10 days of petitioning the Board of Assessment Review, notify the applicant of the approval or denial of such exemption, the amount of such exemption, if any, and the applicant's right to administrative or judicial review of such determination pursuant to Article 5 or 7 of the Real Property Tax Law, respectively.
C. 
If, for any reason, a determination to exempt property from taxation as provided in Subsection B of this section is not entered on the final assessment roll, the Town Assessor shall petition the Board of Assessment Review to correct the final assessment roll.
D. 
If, for any reason, the pro rata tax credit as provided in Subsection A of this section is not extended against the tax roll immediately succeeding the fiscal year during which the transfer occurred, the Town Assessor shall immediately notify the Town of the amount of pro rata exemption credits for the year in which such transfer occurred. Such municipal corporation shall proceed as provided in Subsection A(3) of this section.
E. 
If, for any reason, a determination to exempt property from taxation as provided in Subsection B of this section is not entered on the tax roll for the year immediately succeeding the fiscal year during which the transfer occurred, the Town Assessor shall determine the pro rata tax exemption credit for such tax roll by multiplying the tax rate or tax rates for the Town times the exempt amount and shall immediately notify the Town of the pro rata exemption credits for such tax roll. The Town shall add such pro rata exemption credits for such property to any outstanding pro rata exemption amounts and proceed as provided in Subsection A(3) of this section.
The making of any willfully false statement in the application for an exemption under this article shall be a violation thereof, and a conviction for any such violation shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption fix a period of five years.
This article shall apply to assessment rolls on the basis of taxable status dates occurring on or after January 1, 2008, and each year thereafter.