Village of South Nyack, NY Senior Citizens Exemption

Pursuant to the provisions of § 467 of the Real Property Tax Law, all real property in the Village of South Nyack 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 or siblings, one of whom is 65 years of age or older, shall be exempt from taxation by the Village of South Nyack to the extent allowed in the schedule contained in § 295-4 of this article, provided that the requirements set forth in Real Property Tax Law § 467 are complied with in full.

§ 295-19 Amount of exemption. [1]

[Last amended 12-9-2008 by L.L. No. 2-2008]

The percentage of assessed valuation of such real property, as shown on the Village assessment roll, which shall be exempt from taxation by the Village of South Nyack shall be determined from the following schedule:

2009 schedule, effective January 1, 2009, for taxes beginning with the June 2009 tax bill:

Annual Income of Applicant or Applicants	Percentage of Assessed Valuation Exempt From Taxation
$28,000 and less	50%
$28,000 but less than $29,000	45%
$29,000 but less than $30,000	40%
$30,000 but less than $31,000	35%
$31,000 but less than $31,900	30%
$31,900 but less than $32,800	25%
$32,800 but less than $33,700	20%
$33,700 but less than $34,600	15%
$34,600 but less than $35,500	10%
$35,500 but less than $36,400	5%

2010 schedule, effective January 1, 2010, for taxes beginning with the June 2010 tax bill:

Annual Income of Applicant or Applicants	Percentage of Assessed Valuation Exempt for Taxation
$29,000 and less	50%
$29,000 but less than $30,000	45%
$30,000 but less than $31,000	40%
$31,000 but less than $32,000	35%
$32,000 but less than $32,900	30%
$32,900 but less than $33,800	25%
$33,800 but less than $34,700	20%
$34,700 but less than $35,600	15%
$35,600 but less than $36,500	10%
$36,500 but less than $37,400	5%

[1]

Editor's Note: Original § 96A-3 of the 1966 Code, Qualifications, which immediately followed this section, was repealed 6-25-2019 by L.L. No. 3-2019.

§ 295-20 Application for exemption.

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 Village Assessor,[1] and the application must be filed in the Assessor's office on or before the taxable status date of the Village. An application for such exemption by the owner or owners must be filed annually.

[1]

Editor's Note: The position of Village Assessor was abolished 8-11-2009 by L.L. No. 1-2009. See Ch. 9, Assessments, Art. I.

§ 295-21 Grant of exemption.

Upon the determination by the Village Assessor that the requirements of this article have been met, the exemption shall be allowed to the extent set forth in the schedule contained in § 295-19 hereof. The exemption does not apply to special ad valorem levies or special assessments.

§ 295-22 Burden of proof.

The burden of proof is upon the applicant to show eligibility pursuant to this article.

§ 295-23 Penalties for offenses.

[Amended 6-25-2019 by L.L. No. 3-2019]

Any conviction of having made any willful false statements in the application for exemption pursuant to this article shall be subject to a Type H penalty as set forth in § 1-15 of the Village Code.

§ 295-24 Collection of delinquent taxes.

In addition to the penalty set forth in § 295-23 hereof, the Village of South Nyack 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 10 of the Real Property Tax Law.