City of Ogdensburg, NY Senior Citizens Tax Exemption

Real property in the City of Ogdensburg owned by one or more persons, each of whom is 65 years of age or over or real property owned by husband and wife, one of whom is 65 years of age or over shall be exempt from taxation by the city to the extent of 50% of the assessed valuation thereof.

[Amended 8-22-1977 by L.L. No. 2-1977; 1-12-1981 by L.L. No. 1-1981; 3-26-1984 by L.L. No. 4-1984]

No exemptions shall be granted:

A.

If the income of the owner or the combined income of the owners of the property exceeds the sum of $18,000 for the income tax year immediately preceding the date of making application for exemptions. "Income tax year" shall mean a twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances.

[Amended 9-10-1990 by L.L. No. 2-1990; 11-14-1995 by L.L. No. 3-1995; 3-10-2008 by L.L. No. 3-2008]

B.

Unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death and then become vested solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor, and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months, provided further that in the event of a transfer by either a husband or wife to the other spouse of all or part of the title to the property the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse and such ownership shall be deemed continuous for the purpose of computing such period of 24 consecutive months, and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, and further provided that where a residence is sold and replaced with another within one year and is in the same assessment unit, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this section.

C.

Unless the property is used exclusively for residential purposes.

D.

Unless the property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property.

Application for such exemption must be made by the owner or all of the owners of the property on forms prescribed by the State Board to be furnished by the City Assessor's office.

At least 60 days prior to the appropriate taxable status date, the City Assessor shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before the taxable status date and be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.

Any conviction of having made any willful false statements in the application for such exemption 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.