Village of Livonia, NY Article IV Senior Citizens Exemption

[Adopted 2-25-1998]

§ 136-25 Statutory authority.

Section 467 of the Real Property Tax Law authorizes villages to adopt a resolution establishing income eligibility guidelines for certain tax exemptions.

§ 136-26 Income eligibility level. [1]

The amount of income to determine eligibility for tax exemption under § 467 of the Real Property Tax Law is increased to $20,000.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 136-27 Maximum income. [1]

To be eligible for the exemption authorized by Real Property Tax Law § 467 and implemented by this article, the maximum income of such person shall not exceed $20,000. Any such person having higher income shall be eligible for an exemption in accordance with the following schedule:

Income Level	Residential Exemption
$0.00 to $20,000	50%
$20,000.01 to $20,999.99	45%
$21,000 to $21,999.99	40%
$22,000 to $22,999.99	35%
$23,000 to $23,899.99	30%
$23,900 to $24,799.99	25%
$24,800 to $25,699.99	20%
$25,700 to $26,599.99	15%
$26,600 to $27,499.99	10%
$27,500 to $28,399.99	5%

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 136-28 When effective.

This provision shall be effective with the 1998 assessment roll.