Town of Lewiston, NY
Niagara County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Lewiston as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-12-1966 by L.L. No. 1-1967 (Ch. 9, Art. I, of the 1965 Code)]
[Amended 2-9-1981 by L.L. No. 1-1981]
Chapter 314, Article I, of the Code of the Town of Lewiston, entitled "Senior Citizens Exemption," grants a partial exemption from taxation to the extent of 50% of the assessed valuation of real property which is owned by certain persons with a limited income who are 65 years of age or over meeting requirements set forth in § 467 of the Real Property Tax Law.
[Amended 12-10-1970 by L.L. No. 2-1970; 3-8-1973 by L.L. No. 2-1973; 1-27-1975 by L.L. No. 1-1975; 12-12-1977 by L.L. No. 11-1977; 10-15-1979 by L.L. No. 8-1979]
A. 
Real property owned by one or more persons, each of whom is 65 years of age or older, or real property owned by a husband and wife, one of whom is 65 years of age or older, shall be exempt from Town taxes to the extent of 50% of the assessed valuation thereof, subject to the following conditions:
(1) 
The income of the owner or the combined income of the owners must not exceed $10,500 for the income tax year immediately preceding the date of making application for the 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 is filed, the calendar year. If title to said real property is vested in either the husband or the wife, their combined income may not exceed such sum. 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 occasioned from the sale or exchange of a capital asset in the same year, salary or earnings, net rental income and net income from self-employment. 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. Income shall not include a return of capital, gifts or inheritances.
[Amended 2-9-1981 by L.L. No. 1-1981; 2-14-1983 by L.L. No. 1-1983]
(2) 
Title in the subject property must have been vested in the owner or owners for at least 24 consecutive months prior to the date of making application for the exemption.
(3) 
The subject property must be used exclusively for residential purposes and must be the legal residence of and must be occupied in whole or in part by the owner or all the owners of said property.
(4) 
Application for the exemption must be made by the owner or owners of the subject property on forms provided by the Town assessing authority and include all necessary information and be executed in the manner required or prescribed in such forms. They must be filed in such Assessor's office on or before the appropriate taxable status date.
(5) 
No exemption shall be allowed from taxes for school purposes if the subject real property houses a child who attends an elementary or secondary public school.
B. 
Any conviction of having made any willful 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.
[Amended 12-10-1970 by L.L. No. 2-1970]
This article shall be subject to referendum on petition and shall take effect subject to the provisions of § 24 of the Municipal Home Rule Law when filed in the office of the Secretary of State, pursuant to § 27 of that law, but in no event earlier than January 1, 1971.
[Adopted 3-14-1983 by L.L. No. 2-1983 (Ch. 9, Art. II, of the 1965 Code)]
If the ratio between the exemption granted under Subdivision 5(b) of the Real Property Tax Law, § 458, and the total assessed value of the real property for which such exemption has been granted increases or decreases due only to a change in the manner of assessing, other than a court-ordered full value assessment, in the Town of Lewiston, New York, the amount of the exemption heretofore granted shall be increased or decreased in such subsequent year in the same proportion as the total assessed value has been increased or decreased. Such adjustment shall be made by the Assessor in the manner provided in Subdivision 3 of the Real Property Tax Law, § 458, and no application therefor need be filed by or on behalf of any owner of any eligible property.