[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Editor's Note: This local law superseded former Art.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.
