[Adopted 12-6-1966 by Ord. No. 36 (Ch. 95, Art. I, of the
1976 Code)]
This article shall be known as the "Partial Tax Exemption of
Real Property Owned by Certain Persons With Limited Income Who Are
65 Years of Age or Over Ordinance of the Town of Riverhead."
The purpose of this article is to grant a partial exemption
from taxation to the extent of 50% of the assessed valuation of real
property which is owned by certain persons with limited income who
are 65 years of age or over, meeting the requirements set forth in
§ 467 of the Real Property Tax Law of the State of New York.
Real property situate in the Town of Riverhead, owned by persons
65 years of age and over, shall be exempt from Town taxes to the extent
of 50% of the assessed valuation, subject to the following conditions:
A.
The owner or all of the owners must file an application for exemption,
on forms to be furnished by the Riverhead Town Assessor's office,
annually in the Riverhead Town Assessor's office at least 90 days
before the day for filing the final assessment roll or such other
time as may be hereafter fixed by law.
B.
The income of the owner or the combined income of the owners of the
property must not exceed the sum of $24,000 for the income tax year
immediately preceding the date of making application for exemption.
Where title is vested in either the husband or the wife, their combined
income may not exceed such sum. Such income shall include social security
and retirement benefits, interest dividends, rental income, salary
or earnings and income from self-employment, but shall not include
gifts or inheritances.
[Amended 3-16-1971; 2-18-1975; 8-31-1982; 10-15-1991 by L.L. No. 6-1991; 2-16-1993 by L.L. No. 1-1993; 3-1-1999 by L.L. No. 2-1999; 2-6-2001 by L.L. No. 1-2001; 2-4-2003 by L.L. No. 3-2003; 2-18-2004 by L.L. No. 5-2004]
|
Note: The following sliding-scale senior citizen tax exemption,
as provided for by Chapter 198 of the Laws of 2000 of the State of
New York, as amended by § 467 of the New York State Real
Property Tax Law, be and is hereby adopted in the following amounts:
|
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
$24,000 or less
|
50%
| |
|
$24,001 to $25,000
|
45%
| |
|
$25,001 to $26,100
|
40%
| |
|
$26,101 to $27,000
|
35%
| |
|
$27,001 to $27,900
|
30%
| |
|
$27,901 to $28,800
|
25%
| |
|
$28,801 to $29,700
|
20%
| |
|
$29,701 to $30,600
|
15%
| |
|
$30,601 to $31,500
|
10%
| |
|
$31,501 to $32,400
|
5%
|
C.
Title to the property must have been vested in the owner or all of
the owners of the property for at least 24 consecutive months prior
to the date that the application is filed.
[Amended 5-4-1976; 6-29-1976 by L.L. No. 3-1976]
D.
The property must be used exclusively for residential purposes.
E.
The property must be the legal residence of and be occupied in whole
or in part by the owner or by all of the owners of the property, except
where:[1]
(1)
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
(2)
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 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.
F.
In the event that the owner, or all of the owners, of property which
has received an exemption pursuant to this article fails to file the
application required for the exemption 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 Assessor on or before the date for the hearing of complaints
(Grievance Day).
[Added 11-6-1991 by L.L. No. 7-1991]
Any conviction for having made any willfully false statement
in the application for such exemption shall be punishable by a fine
of not more than $100 and shall disqualify the applicant or applicants
from further exemption for a period of five years.
