Albany County, NY
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2023-03-21
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Division 3: Resolutions
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Chapter 360 Finance and Taxation
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Article VI Senior Citizen Tax Exemption
- Division 1: Charter
- Ch C Charter
- Division 2: Local Laws
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 9 Contracts and Purchasing
- Ch 17 Ethics and Financial Disclosure
- Ch 23 Fire Insurance Proceeds
- Ch 44 Mass Transportation
- Ch 51 Nature and Historical Preserve
- Ch 58 Officers and Employees
- Ch 65 Property, County
- Ch 79 Traffic Safety Board
- Part II: General Legislation
- Ch 100 Air Pollution
- Ch 102 Airport
- Ch 106 Alcohol and Controlled Substances
- Ch 110 Animals
- Ch 117 Bicycles and Scooters
- Ch 125 Child Protection
- Ch 130 Corrections
- Ch 135 Economic Development
- Ch 138 Employment Practices
- Ch 142 Energy Conservation
- Ch 146 Environmental Review and Protection
- Ch 153 Farming
- Ch 157 Fees and Charges
- Ch 161 Firearms and Weapons
- Ch 165 Fireworks
- Ch 170 Food Service Establishments
- Ch 175 Freshwater Wetlands
- Ch 187 Home and Day Care Providers
- Ch 191 Human Rights
- Ch 194 Hunting
- Ch 210 Oil and Gas Operations
- Ch 218 Pesticides
- Ch 226 Retail Sales
- Ch 233 Sewers and Sewage Disposal
- Ch 242 Smoking and Tobacco Products
- Ch 247 Solid Waste
- Ch 253 Stormwater Management
- Ch 258 Streets and Sidewalks
- Ch 265 Tattooing and Body Piercing
- Ch 270 Taxation
- Ch 274 Taxicabs
- Ch 279 Towing
- Ch 288 Vehicles
- Ch 292 Veterans
- Ch 297 Water
- Division 3: Resolutions
- Ch 305 Affirmative Action Plan
- Ch 307 Agricultural Districts
- Ch 315 Airport
- Ch 320 Boards, Committees, Commissions and Agencies
- Ch 329 Children and Families
- Ch 332 Corrections and Correctional Facility
- Ch 335 County Facilities
- Ch 338 Defense and Indemnification
- Ch 342 Departments
- Ch 346 Development Corporations
- Ch 353 Energy and Environmental Sustainability Policy
- Ch 357 Fees
- Ch 360 Finance and Taxation
- Ch 360 Art VI Senior Citizen Tax Exemption
- § 360-11 Findings and intent.
- § 360-12 Adoption of statutory provisions.
- Ch 364 Flag Policy
- Ch 376 Hunting and Trapping
- Ch 382 Internet and Electronic Account Privacy Protection
- Ch 386 Investment Policy
- Ch 395 Landlords and Tenants
- Ch 400 Land Use
- Ch 404 Legislation, Adoption of
- Ch 410 Local Food Purchasing Policy
- Ch 418 Mental Health Clinics
- Ch 421 Nondiscrimination Policy (Title VI Plan)
- Ch 425 Personnel Policies and Benefits
- Ch 429 Pesticide Use
- Ch 434 Property, Disposition of
- Ch 440 Public Utility Service
- Ch 445 Purchasing and Contracts
- Ch 455 Records, Public Access to
- Ch 463 Senior Community Service Program
- Ch 469 Smoking
- Ch 475 Stormwater Management
- Ch 488 Workplace Violence Prevention Policy
- Disposition List
- Ch DL Disposition List
By Chapter 270 of the Laws of 1999, the New York State Legislature has amended Real Property Tax Law § 467 to enhance the tax exemption benefits provided to senior citizens. The aforementioned amendment provides that the tax exemptions provided to senior citizens under § 467 shall apply to real property in which a person or persons hold a legal life estate or which is held in trust solely for the benefit of a person or persons if such person or persons would otherwise be eligible for a real property tax exemption were such person or persons the owner or owners of such property. It would be in the best interests of the senior citizens of Albany County for the County to adopt the amendment authorized by Chapter 270 of the Laws of 1999.
The County of Albany hereby adopts the aforementioned amendment
to Real Property Tax Law § 467 authorizing the above-indicated
enhancement to the tax exemption provided to senior citizens.
