[Adopted 12-14-2009 by L.L. No. 3-2009]
This article shall be known and cited as "A Local Law of the
Village of Boonville Providing a Partial Exemption from Taxation to
Person 65 Years of Age or Older Pursuant to the Provisions of § 467
of the Real Property Tax Law of the State of New York."
A.
Real property situated within the bounds of the Village of Boonville,
Oneida County, New York, owned by one or more person, each of whom
is 65 years of age or over, or real property owned by a husband and
wife or siblings (i.e., a brother or sister whether related through
blood, or whole blood or adoption), one of whom is 65 years of age
or over, shall be exempt from taxation for real estate taxes to be
levied by the Village of Boonville for the year 2010 and thereafter
by the percentage of exemption specified for the annual income ranges
listed below. 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 STAR exemption, have
been subtracted from the total amount assessed.
|
Annual Income Ranges
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$12,000 or less
|
50%
|
|
$12,000 or more but less than $13,000
|
45%
|
|
$13,000 or more but less than $14,000
|
40%
|
|
$14,000 or more but less than $15,000
|
35%
|
|
$15,000 or more but less than $16,000
|
30%
|
|
$16,000 or more but less than $17,000
|
25%
|
|
$17,000 or more but less than $18,000
|
20%
|
|
$18,000 or more but less than $19,000
|
15%
|
|
$19,000 or more but less than $20,000
|
10%
|
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 is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum except where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection E of this section, 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 tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts or inheritances or monies earned through employment in the federal foster grandparent program. In computing net rental income and 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.
C.
The title of the property shall have been vested in the owner or
one 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. In the event of a transfer by either a husband or a 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 12 consecutive months. Where property of the owners
has been acquired to replace property formerly owned by such owner
or owners and taken by eminent domain or other 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 section. 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 section, the reacquisition of title by such owner
or owners within nine months of the date of transfer shall be deemed
to satisfy the requirements of this subsection that the title of the
property shall been vested in the owner or one of the owners for such
period of 12 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 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 12 consecutive
months shall be deemed satisfied.
D.
The property is used exclusively for residential purposes, provided,
however, that in the event that 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 section.
E.
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 an owner who 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, and provided that any
income accruing to that person shall only be income to the extent
that if 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
older.
A.
Application for such exemption must be made by the owner or all the
owners of the property on forms to be furnished by the Town of Boonville
Assessor's office; such applications shall furnish the information, and the forms are to be executed
in the manner required or prescribed in such forms and shall be filed
in such Assessor's office on or before the date for hearing of
complainants in the Town of Boonville. Any person otherwise qualifying
under the section shall not be denied the exemption under this section
if he/she becomes 65 years of age after the appropriate taxable status
date on or before December 31 of the same year.
B.
At least 60 days prior to the appropriate taxable status date, the
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 Assessor shall, within three days of the completion
and filing of the tentative assessment roll, notify, by mail, any
applicant who has included with this application at least one self-addressed,
prepaid envelope of the approval or denial of the application, provided,
however, that the Assessor shall, upon the receipt and filing of the
application, send mail notification of receipt to any applicant who
has included two such envelopes with the application. 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.
Any person who has been granted exemption pursuant hereto 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 in such property, shall not be subject to the requirements set forth in Subsection B of this section; however, said person shall be mailed an application form and a notice informing him/her of his/her rights. Such exemption shall automatically be 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 that shall state that such person continues to be eligible for such exemption. Such affidavit shall be on a form prescribed by the Commissioner of Taxation and Finance. If such affidavit is not included with the tax payment, the collecting officer shall proceed pursuant to § 551-a of the Real Property Tax Law.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.
Exemptions for qualified persons purchasing property after the levy
of taxes.
(1)
Notwithstanding the provisions of Subsection A of this section, 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 Assessor within 30 days of the transfer of title to such person. The Assessor shall make a determination of whether the parcel would have qualified for exempt status on the tax toll 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 Commissioner of Taxation and Finance. 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 Board of Assessment Review and shall be filed within 20 days of the mailing of this notice. If no complaint is received, 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 Assessor. The Board of Assessment Review shall meet and determine the exempt amount, and shall immediately notify the 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 of the State of New York. 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
(2)
Upon receipt of a determination of exempt amount as provided in Subsection D(1) of this section, the Assessor shall determine the pro rata exemption to be credited toward such property by multiplying the tax rate or tax rates for each municipal corporation which levied taxes, or for which taxes were levied, 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 D(1) of this section, times the fraction of each fiscal year or years remaining subsequent to the transfer of title. The Assessor shall immediately transmit a statement of the pro rata exemption credit due to each municipal corporation which levied taxes, or for which taxes were levied, on the tax roll used for the fiscal year or years during which the transfer occurred and the applicant.
(3)
Each municipal corporation which receives notice of pro rata exemption
credits pursuant to this subsection 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 treasurer of the municipal corporation which levies such taxes
for or on behalf of the municipal corporation 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.
E.
Exemptions for qualified persons purchasing property after the taxable
status date but prior to the levy of taxes.
(1)
Notwithstanding the provisions of Subsection A of this section, 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 Assessor within 30 days of the transfer of title to such person. The 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 section of 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 Commissioner of Taxation and Finance.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
(2)
If the Assessor's determination is made prior to the filing
of the tentative assessment roll, the 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 Assessor's determination is made after the filing of
the tentative assessment roll, the Assessor shall petition the Board
of Assessment Review to correct the tentative or final assessment
roll in the manner provided in Title 3 of 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 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,
if any, and the applicant's right to administrative or judicial
review of such determination pursuant to Article 5 or Article 7 of
the Real Property Tax Law, respectively.
F.
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the final assessment roll, the Assessor shall petition the Board of Assessment Review to correct the final assessment roll.
G.
If for any reason, the pro rata tax credit as provided in Subsection D of this section is not extended against the tax roll immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall immediately notify the municipal corporation which levied the tax or for which the taxes were levied 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 D(3) of this section.
H.
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the tax roll for the year immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall determine the pro rata tax exemption credit for such tax roll by multiplying the tax rate or tax rates for each municipal corporation which levied, times the exempt amount, and shall immediately notify such municipal corporation or corporations of the pro rata exemption credits for such tax roll. Such municipal corporation shall add such pro rata exemption credits for such property to any outstanding pro rata exemption amounts and proceed as provided in Subsection D(3) of this section.
The making of any willful false statement in the application
for an exemption under this article shall be a violation thereof,
and a conviction for such violation 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.
