Town of North Collins, NY
Erie County
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[Adopted 3-13-1968 (Ch. 163, Art. I, of the 1991 Code)]
[Amended 12-4-1991 by L.L. No. 2-1991]
Real property in the Town of North Collins used exclusively for residential purposes by persons over 65 years of age and the legal residence of or occupied in whole or part by the owner shall be exempt from any real property tax levied by the Town of North Collins to the extent of 50% of the assessed valuation thereof.
[Amended 4-14-1971; 4-6-1983; 4-2-1986[1]]
The maximum income level for the fifty-percent exemption shall be established from time to time by resolution of the Town Board.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
No exemption shall be granted unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 60 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 the title of the property shall have been vested at the time of death which 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 60 consecutive months.