[Adopted 4-8-1969; amended in its entirety 2-27-1997 by L.L. No. 1-1997]
Real property located in the Town of LeRoy owned by one or more
persons, each of whom is 65 years of age or over, shall be exempt
from taxation by the Town of LeRoy to the extent of 50% of the assessed
valuation thereof, provided that the following requirements are met:
A.
No exemption shall be granted:
(1)
If the income of the owner or the combined income of the owners of
the property exceeds the sum of $21,499 for the 12 consecutive months
immediately preceding the date of making application for exemption.
Where title is vested in either the husband or 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.
(2)
Unless the title of the property shall have been vested in the owner
or all 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 either a 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 12 consecutive
months.
[Amended 7-24-2014 by L.L. No. 1-2014]
(3)
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 article.
[Amended 7-24-2014 by L.L. No. 1-2014]
(4)
Unless the real property is the legal residence of and is occupied
in whole or part by the owner or by all of the owners of the property
except where: 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, 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.
[Amended 7-24-2014 by L.L. No. 1-2014]
B.
Notwithstanding any other provisions of this article to the contrary,
the Town of LeRoy does hereby grant a real property tax exemption
to applicants qualified as provided in § 467 of the Real
Property Tax Law in the amounts set in the following schedule:
|
Income
|
Exemption
|
|---|---|
|
Up to and including $14,000
|
50%
|
|
More than $14,000, up to and including $14,999
|
45%
|
|
$15,000 or more, up to and including $15,999
|
40%
|
|
$16,000 or more, up to and including $16,999
|
35%
|
|
$17,000 or more, up to and including $17,899
|
30%
|
|
$17,900 or more, up to and including $18,799
|
25%
|
|
$18,800 or more, up to and including $19,699
|
20%
|
|
$19,700 or more, up to and including $20,599
|
15%
|
|
$20,600 or more, up to and including $21,499
|
10%
|
C.
Application for such exemption must be made by the owner or all of
the owners of the property on forms to be furnished by the Town of
LeRoy Assessor and shall furnish the information and be executed in
the manner required or prescribed in such forms and shall be filed
in such Assessor's office at least 90 days before the day of filing
the final assessment roll.
D.
Notwithstanding
any other provision of law, any person otherwise qualifying under
this section shall not be denied the exemption under this section
if he becomes 65 years of age after the appropriate taxable status
date and on or before December 31 of the same year.[1]
E.
Notwithstanding
Subdivision 5 of RPTL § 467, an application for such exemption
may be filed with the assessor after the appropriate taxable status
date but not later than the last date on which a petition with respect
to complaints of 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 assessor shall approve or deny
such application as if it had been filed on or before the taxable
status date.[2]
F.
Notwithstanding
Subdivisions 5 and 6 of RPTL § 467, the assessor is authorized
to accept applications for renewal of exemptions pursuant to this
section after taxable status date. In the event the owner, or all
of the owners, of property which has received an exemption pursuant
to this section on the preceding assessment roll fails to file the
application required pursuant to this section on or before 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.[3]
The penalties set forth by Subdivision 7 of § 467
of the Real Property Tax Law shall apply to persons qualifying or
making application to qualify for the partial exemption as set forth
above.
