It is the intention of the Village Board, by adopting this article,
to grant the assessor the maximum authority, allowed pursuant to law,
to permit senior citizens to file late renewal applications.
Pursuant to RPTL § 467 (8-a), municipalities may authorize
senior citizens to request permission of assessing units to file late
renewal applications for the RPTL exemptions allowed under § 467
upon good cause shown.
The Village of Cobleskill, of the County of Schoharie, does
hereby authorize assessing units to allow for the late filing of renewal
applications for RPTL § 467 exemptions by senior citizens
who have missed the application deadline for good cause shown, subject
to the requirements of RPTL § 467 (8-a).