[Adopted 10-25-2017 by L.L. No. 2-2017]
As authorized by § 467 of the New York State Real
Property Tax Law, the Town Board has granted a partial real property
tax exemption to certain persons with limited income who are 65 years
of age or over and who otherwise meet the requirements set forth in
§ 467 of the New York State Real Property Tax Law. The maximum
annual income level determining eligibility is established by the
Town Board from time to time. Additional information as to the current
maximum income level and as to other eligibility and application requirements
may be obtained in the office of the Assessor or Town Clerk.
In the event that the owner, or all of the owners, of property
which has received an exemption pursuant to § 467 of the
New York State Real Property Tax Law on the preceding assessment roll
fail to file the application pursuant to § 467 on or before
the taxable status date, such owner or owners may file the application,
executed as if such application had been filed before the taxable
status date, with the Assessor on or before the date for the hearing
of complaints.
In the event that the owner, or all of the owners, of property
which has received an exemption pursuant to § 467 of the
New York State Real Property Tax Law on the preceding assessment roll
fail to file the application pursuant to § 467 on or before
the taxable status date and the owner, or all of the owners, believe
that cause existed for the failure to file the renewal application
by that date, such owner or owners may, no later than the last day
for paying taxes without incurring interest or penalty, submit a written
request to the Assessor asking him or her 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 he or she 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 his or her determination to the
owner or owners. If the determination states that the Assessor has
granted the exemption, he or she shall thereupon be authorized and
directed to correct the assessment roll accordingly, or, if another
person has custody or control over 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 shall be deemed a "clerical
error" pursuant to New York State Real Property Tax Law § 467
and shall be corrected accordingly.
