[Adopted 10-18-1983 by L.L. No. 5-1983; amended in its entirety 5-29-2018 by L.L. No. 2-2018]
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.
A.
The Board of Trustees of the Village of New Hempstead, having heretofore enacted a local law providing for the granting of partial exemption from real estate taxation for Village tax purposes to certain persons 65 years of age or over pursuant to § 467 of the Real Property Tax Law, hereby amends said Local Law No. 5-1983 so as to provide that, for assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1984, all real property in the Village of New Hempstead owned by one or more persons, each of whom is 65 years of age or over, or real property owned by a husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation by the Village of New Hempstead to the extent allowed in the schedule contained in Subsection B hereof, provided that the requirements set forth in Subsection C hereof are complied with in full.
B.
Commencing
on July 1, 2017, the following annual income ranges and exemption
percentages shall apply to a partial exemption for senior citizens:
|
Annual Income
|
Percent Exempted
|
|---|---|
|
Not more than $29,000
|
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%
|
C.
Qualification
for exemption. In order to qualify for an exemption as a senior citizen,
the following criteria are required:
(1)
All of the owners of real property must be 65 years of age or over
on the date an application is filed. However, where a property is
owned jointly between a husband and wife, or other legally married
individuals, only one spouse must be 65 years of age or over on the
date of the application. Any person otherwise qualifying under this
section shall not be denied an exemption if he/she becomes 65 years
of age after the taxable status date and before December 31 of the
same year.
(2)
Title to the property shall have been vested in the owner(s) of the
property for at least 12 months prior to the date the application
is filed; provided, however, in the event of the death of either husband
or wife or a spouse in whose name title to property shall have been
vested at the time of death, which property then becomes vested solely
in the survivor by virtue of devise or by bequest, such ownership
shall be deemed continuous under this section.
(3)
The property must be used exclusively for residential purposes and
occupied by the owners and constitute the legal residence of the owner(s).
(4)
Only residential properties that are dwellings of two-family or single
family residences qualify for an exemption under this article.
(5)
Pursuant to § 467 of the Real Property Tax Law, the percentage
of the assessed valuation of real property which is exempt from taxation
will be determined on the basis of annual income in accordance with
the graduated schedule set forth above. "Annual income" refers to
the income of the owner or the combined income of all of the owners
for the income tax year immediately preceding the date that the application
is filed. Where title of the property is vested in either a husband
or wife or another spouse, "annual income" is the combined income
of the husband and wife or applicant and spouse. In computing net
rental income or net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the production of income. Such income
shall include social security and retirement benefits, interest, dividends,
total gains from the sale or exchange of a capital asset in the same
tax year, net rental income, salary or earnings, and net income from
self-employment, but shall not include a return of capital, gifts
or inheritances received during the twelve-month period and medical
and prescription drug expenses that are not reimbursed or paid by
insurance. Veteran's disability compensation shall not be included
in the calculation of income limits for the partial tax exemption
contained in § 467 of the Real Property Tax Law.
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.
A.
An exemption of 10% of the assessed value of property owned by an
eligible person as set forth herein is hereby granted from taxation
with respect to any tax levied by the Village of New Hempstead.
B.
Such exemption shall be granted to an enrolled member of an incorporated
volunteer fire company, fire department, incorporated volunteer ambulance
service residing in the Village of New Hempstead, provided such property
is located within the Village of New Hempstead and said property is
the primary residence of such volunteer and such volunteer has been
a continuous member of a fire company, fire department or ambulance
corps for a continuous period of at least 24 months prior to the date
of an application for exemption hereunder.
C.
Any enrolled member of an incorporated volunteer fire company, fire
district or incorporated volunteer ambulance service who accrues more
than 20 years of active service and is so certified by the authority
having jurisdiction for said incorporated volunteer fire company,
fire district or incorporated volunteer ambulance service shall be
granted the ten-percent exemption authorized under this article for
the remainder of his/her life as long as his/her primary residence
is located within the Village of New Hempstead.
A.
For the purposes of this section, a "person with disability" shall
mean one who has a physical or mental impairment, not due to current
alcohol or drug use, which substantially limits such person's
ability to engage in one or more major life activities, such as caring
for one's self, performing manual tasks, walking, seeing, hearing,
speaking, breathing, learning and working, and:
(1)
Is certified to receive social security disability insurance or supplemental
social security income benefits under the Federal Social Security
Law; or
(2)
Is certified to receive railroad retirement disability benefits under
the Federal Railroad Retirement Act; or
(3)
Has received a certificate from the State Commission for the Blind
stating such person is legally blind.
B.
Any person meeting the requirements identified in Subsection A and who owns real property within the Village of New Hempstead and uses said real property as his/her primary residence shall be entitled to an exemption based upon the combined income of such person and his/her spouse (if any) as set forth in Subsection C.
C.
All real property owned by one or more persons with disabilities
and whose income is limited by reason of such disability shall be
partially exempt from taxation based upon the following table:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
|
Annual Combined Income of Applicants
|
Percentage of Assessed Value Exempt from Taxation
|
|---|---|
|
$29,000 or less
|
50%
|
|
More than $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%
|
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.
