Pursuant to the legislative enactments contained in New York
State Real Property Tax Law §§ 467, 466-a, 458-a and
459-c, the Village Board of the Village of New Hempstead has determined
that in order to promote and protect the quality of life of real property
owned by persons 65 years of age or over, veterans, enrolled members
of an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance services, and persons with physical or mental
disabilities, the current law with respect to partial real property
tax exemptions for the those qualifying individuals of the Village
of New Hempstead should be amended to remain consistent with certain
exemptions permitted by the Town of Ramapo, as the assessing authority
utilized by the Village of New Hempstead.
Grant of exemption. An exemption of 10% of the assessed value
of a property owned by an eligible veteran of any branch of the United
States military is hereby granted to any such veteran.
An application for exemption pursuant to this article must be
made by the owner or all of the owners of the property on forms furnished
by the Town of Ramapo, and the application must be filed in the Town
Clerk's office on or before the taxable status date. An application
for such an exemption by the owner or owners must be filed annually.
Any property owner(s) who qualifies for more than one exemption
will choose which exemption he/she shall apply for. In no event shall
any more than one singular exemption be applied to a parcel of real
property located within the Village of New Hempstead.
Upon the determination by the Town Clerk that the requirements
of this article have been met, the exemption shall be allowed to the
extent set forth in the schedule contained in this article. The exemption
does not apply to special ad valorem levies or special assessments.
The burden of proof is upon the applicant to show eligibility
pursuant to this article.
Any conviction of having made any willful false statements in
the application for exemption under this article 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 at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
In addition to the penalty set forth in §
260-10 hereof, the Village of New Hempstead may collect any amount of taxes erroneously exempted as a result of an incorrect statement in an application in the same manner provided for the collection of delinquent taxes pursuant to Article 11 of the Real Property Tax Law.
This article shall take effect immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after January 1, 1984.