[Adopted 1-14-1985 as Ch. 138;[1] amended in its entirety 10-2-2004 by Ord. No. 253a]
[1]
Editor's Note: Chapter 138 repealed Ch. 130, adopted 5-10-1982.
[Amended 3-11-2024 by Ord. No. 412]
The Tax Assessor is hereby authorized to grant an exemption on residential property situated in the Town and owned and occupied by any and all persons 65 years of age or older, in accordance with the limitations and provisions herein. This exemption will end as of December 31, 2003, the 2004 Tax Year. Only the participants in this exemption program at that time may continue to receive this exemption until they no longer meet the eligibility requirements.
For the purpose of this article, a home or trailer on leased land shall be deemed to be real estate.
In order to be eligible for the exemption provided for herein:
A. 
The applicant must be 65 years of age or older.
B. 
The applicant must be the owner-occupant of the property for which the tax exemption is intended.
C. 
The owner-occupant must have been a resident and property taxpayer in the Town for a period of one year prior to the filing of any application for tax exemption.
D. 
It is the express purpose of this article to confine the exemption to residential property primarily used as such by the owners thereof. No income-bearing residential property, business property or combination of business and residential property, owned and occupied by any person 65 years of age or older, shall be entitled to the exemption herein provided.
E. 
Applicants for the age sixty-five general exemption shall be required to file only an initial application. This exemption will end as of December 31, 2003, the 2004 Tax Year. Only the participants in this exemption program at that time may continue to receive this exemption until they no longer meet the eligibility requirements.
[Amended 3-11-2024 by Ord. No. 412]
F. 
Prior to December 1st, the Tax Assessor must send to each current exemption participant a verification document requiring proof of ownership and residency for only those participants that own property in a Life Estate or Trust.
[Added 2-11-2019 by Ord. No. 379; amended 3-11-2024 by Ord. No. 412]
(1) 
Recipient must complete and return this Proof of Residence document, to the Tax Assessor's office prior to March 15th;
(2) 
If the Proof of Residence document is not received by March 15th, the Tax Assessor must remove all corresponding exemptions from the Recipient's tax account(s);
(3) 
Once the tax bills are sent, a potential recipient whose exemptions have been removed due to not filing the Proof of Residence documents to the Tax Assessor in the time prescribed, shall have the right to submit a Tax Exemption Removal Complaint form to the Town Council through the Tax Assessor's office. This Tax Exemption Removal Complaint form will be submitted to the Town Council by the Tax Assessor within thirty (30) days of receipt, along with a request for tax abatement equal to the value of the exemptions removed.
Application for the exemption provided for herein shall be made in the form approved by the Town Council.
[1]
Editor’s Note: Former § 192-5, Date to file applications, was repealed 2-11-2019 by Ord. No. 379.
All exemptions or credits will be on a fiscal-year basis in accordance with the current financial management procedures of the Town.
For all persons eligible for exemption as provided in § 192-3, the general tax credit for the property for which the exemption is appropriate will result in a reduction of $100 on their tax bill.
Applicants for the exemption shall submit the following information:
A. 
Proof of age may be established by birth certificate, baptismal certificate, certificate of citizenship or by other means normally accepted by the Social Security Administration.
B. 
Proof of ownership of the property for which the exemption is claimed may be established by confirmation of the Tax Assessor that the property tax on said property has been levied on the residence of the applicant continuously for the required period of time.
C. 
The exempt property hereunder must be the residence of the applicant, together with the garage and/or outbuildings appurtenant thereto.
D. 
As used in this article, the following terms shall have the meanings indicated:
RESIDENCY
One legally domiciled within the Town for at least 183 days a year. Seasonal or temporary residences shall not be sufficient.[1]
[1]
Editor’s Note: Former Subsection E, regarding full payment of property taxes on owner-occupied residential property, which immediately followed, was repealed 2-11-2019 by Ord. No. 379.