[1]
Editor's Note: This local law also repealed former Art. I,
Real Property Exemption for Persons Over Sixty-Five, adopted 12-12-1966,
as amended.
The purpose of this article is to grant a partial exemption
from taxation to the maximum extent of 50% of the assessed valuation
of real property owned by certain persons with limited income who
are 65 years of age or over.
A.
Only those persons meeting the requirements of § 467 of
the Real Property Tax Law shall be entitled to the exemption hereby
provided. Any person who will become 65 years of age on or before
December 31 in the year of application shall be deemed qualified.
B.
Notwithstanding the time requirements for filing required for applications
as provided in § 467 of the Real Property Tax Law, the Town
of Amherst Assessor is authorized to accept applications for renewal
of exemptions after taxable status date but on or before the date
for hearing of complaints.
[Amended 4-12-2004 by L.L. No. 2-2004; 10-1-2018 by L.L. No. 19-2018]
For the purpose of this article, M is equal to $27,000. The
value of M may be modified from time to time by the Town Board by
resolution or amendment of this article.
[Amended 4-12-2004 by L.L. No. 2-2004]
Partial exemption from taxation to the extent set forth in this
article is granted to those persons having income or combined income
as limited by § 467 of the Real Property Tax Law and not
exceeding the amounts set forth in the following schedule for the
income tax year immediately preceding the year of application for
the exemption:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
M or less
|
50%
|
|
More than M but less than M+$1,000
|
45%
|
|
M+$1,000 or more but less than M+$2,000
|
40%
|
|
M+$2,000 or more but less than M+$3,000
|
35%
|
|
M+$3,000 or more but less than M+$3,900
|
30%
|
|
M+$3,900 or more but less than M+$4,800
|
25%
|
|
M+$4,800 or more but less than M+$5,700
|
20%
|
|
M+$5,700 or more but less than M+$6,600
|
15%
|
|
M+$6,600 or more but less than M+$7,500
|
10%
|
|
M+$7,500 or more but less than M+$8,400
|
5%
|
[Added 5-4-1998 by L.L. No. 6-1998]
For the purpose of calculating income in computing the applicable exemption in § 175-4 of this article, such income shall not include veterans disability compensation, as defined in Title 38 of the United States Code.
[Added 4-3-2017 by L.L.
No. 11-2017]
A.
At least 60 days prior to the appropriate taxable status date, the
assessing authority shall mail to each person who was granted exemption
pursuant to this section on the latest completed assessment roll an
application form and a notice that such application must be filed
on or before taxable status date and be approved in order for the
exemption to be granted. The assessing authority shall, within three
days of the completion and filing of the tentative assessment roll,
notify by mail any applicant who has included with their application
at least one self-addressed, prepaid envelope, of the approval or
denial of the application; provided, however, that the assessing authority
shall, upon the receipt and filing of the application, send by mail
notification of receipt to any applicant who has included two of such
envelopes with the application. Where an applicant is entitled to
a notice of denial pursuant to this subsection, such notice shall
be on a form prescribed by the State Board.
B.
Any person who has been granted exemption pursuant to this section of five consecutive completed assessment rolls shall not be subject to the requirements set forth in Subsection A of this section. However, said person shall be mailed an application form and a notice informing them of these rights. Such exemption shall be automatically 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 which shall state that such person continues to be eligible for such exemption. Such affidavit shall be on a form prescribed by the State Board. If such affidavit is not included with the tax payment, the collecting officer shall proceed pursuant to § 551 of the Real Property Tax Law.
C.
Notwithstanding any provision of law to the contrary, where a renewal
application for the exemption authorized by this section has not been
filed on or before the taxable statue date, and the owner or owners
believe that good cause exists for the failure to file the renewal
application by said date, the owner or owners may, not later than
the last day for paying taxes without incurring interest or penalty,
submit a written request to the Assessor asking her or him to extend
the filing deadline and grant the exemption. Such request shall contain
an explanation of why the deadline was missed, and shall be accompanied
by a renewal application, reflecting the facts and circumstances as
they existed on the taxable status date. The Assessor may extend the
filing deadline and grant the exemption if she or he is satisfied
that (i) good cause existed for the failure to file the renewal application
by the taxable status date, and (ii) the applicant is otherwise entitled
to the exemption. The Assessor shall mail notice of her or his determination
to the owner/owners. If the determination states that the Assessor
has granted the exemption, she or he shall thereupon be authorized
and directed to correct the assessment roll accordingly or, if another
person has custody or control of the assessment roll, to direct that
person to make the appropriate corrections. If the correction is not
made before taxes are levied, the failure to take the exemption into
account in the computation of the tax roll shall be deemed a "clerical
error" pursuant to Real Property Tax Law § 467 and shall
be corrected accordingly.
