Pursuant to the provisions of § 467 of the New York State Real Property Tax Law, as heretofore adopted and amended by the Legislature of the State of New York, including the amendments by reason of adoption of Chapter 291 of the Laws of 1970, effective January 1, 1971, the purpose of this article is to grant a partial exemption from taxation for Town purposes of real property owned by certain persons with limited income who are 65 years of age or over, or owned by husband and wife with limited income when one is 65 years of age or over, when the conditions of § 467 of the New York Real Property Tax Law and of this article are met.
[Adopted 12-8-1970 by L.L. No. 3-1970 (Ch. 41, Art. I, of the 1991 Code)]
Subject to the exceptions, provisions and conditions of § 467 of the New York State Real Property Tax Law and of this article, real property owned by one or more persons, each of whom is 65 years of age or over, and real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation to the extent of 50% of the assessed valuation thereof as to taxes levied for Town purposes; provided, however, that no exemption from real property taxation shall be granted pursuant to this article as to taxes or assessments levied for, or with respect to, any improvement or special district of or within the Town of East Greenbush, Rensselaer County, New York, nor levied for part-time purposes.
[Amended 3-7-1973; 3-6-1975; 10-5-1977 by L.L. No. 3-1977; 9-3-1980 by L.L. No. 4-1980; 12-1-1982 by L.L. No. 3-1982]
No exemption shall be granted:
A.
If the income of the owner, or the combined income of the owners, of the property for the income tax year preceding date of making application for exemption hereunder exceeds the sum of $10,500. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return was filed, the calendar year. Where title is vested in either the husband or the wife, their combined income for the income tax year preceding the date of making application for exemption hereunder may not exceed the sum of $10,500. "Income" shall include, for the purposes of this article, social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts or inheritances; provided, however, any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In computing net rental income and net income from self-employment no depreciation shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.
[Amended 4-21-2021 by L.L. No. 3-2021]
B.
Unless the title of the property as to which exemption hereunder is claimed shall have been vested in the owner or one of the owners of the property for at least 24 consecutive months prior to the date of making application for such 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 becomes 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 purposes 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, 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 article. Where a residence is sold and replaced with another within one year and is within the Town of East Greenbush, the period of ownership of the former property shall be combined with the period of ownership of the replacement residence and deemed consecutive for exemption from taxation by the Town of East Greenbush. Notwithstanding any other provision of law, where a residence is sold within the State of New York and replaced with another located in the Town of East Greenbush within one year, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation by the Town of East Greenbush.
C.
Unless the property is used exclusively for residential purposes.
D.
Unless the real 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.
[Added 12-7-1983 by L.L. No. 3-1983; amended 12-3-1986 by L.L. No. 4-1986; 2-12-2003 by L.L. No. 1-2003; 1-14-2004 by L.L. No. 1-2004; 4-21-2021 by L.L. No. 3-2021; 2-21-2024 by L.L. No. 1-2024]
A.
The maximum income eligibility level for exemption under this article shall be $45,000, and the percentage of exemption shall be based on the range specified herein as follows:
Annual Income | Valuation Exempt from Income |
|---|---|
$36,600 or below | 50% |
$36,601 to $37,600 | 45% |
$37,601 to $38,600 | 40% |
$38,601 to $39,600 | 35% |
$39,601 to $40,500 | 30% |
$40,501 to $41,400 | 25% |
$41,401 to $42,300 | 20% |
$42,301 to $43,200 | 15% |
$43,201 to $44,100 | 10% |
$44,101 to $45,000 | 5% |
In computing eligibility for this exemption, unreimbursed medical expenses shall not be deducted from the owner's income.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Application for exemption hereunder must be made by the owner, or all of the owners, of the property, on forms prescribed by the Department of Taxation and Finance, to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in the office of such assessing authority on or before the appropriate taxable status date.
[Amended 9-3-1980 by L.L. No. 4-1980; 12-1-1982 by L.L. No. 3-1982; at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this article and § 467 of the New York State Real Property Tax Law, 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. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his or her application at least one self-addressed, prepaid envelope, of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the application, send, by mail, notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this section of this article, such notice shall be on a form prescribed by the Department of Taxation and Finance and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail any such application form or notices or the failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
Any person who has been convicted of making any willful false statement in an application for an exemption under § 467 of the New York Real Property Tax Law and/or this article shall be disqualified from exemption under this article for a period of five years. Conviction for making a false statement for an exemption under this article shall be punishable by a fine of not more than $100.
The resolution of the Town Board of the Town of East Greenbush, Rensselaer County, New York, adopted the 12th day of September in the year 1966, providing for partial exemption from certain county taxes of real property owned by certain persons with limited income who are 65 years of age or over, is hereby repealed, but no exemption heretofore granted pursuant thereto for any tax year as to which the assessment rolls were or are prepared on the basis of taxable status dates occurring prior to the first day of January in the year 1967 shall be affected by reason of such repeal.
This article shall be entitled "A Local Law of the Town of East Greenbush, Rensselaer County, New York, to Provide for a Partial Exemption From Certain Town Taxes of Real Property Owned by Certain Persons With Limited Income Who Are Husband and Wife, and One of Whom is 65 Years of Age or Over" and may be cited accordingly. This article may also be cited as a local law of the Town of East Greenbush, Rensselaer County, New York, by year and number of adoption by the Town Board of the Town of East Greenbush, Rensselaer County, New York.
This article shall take effect on the first day of January 1971. This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after the first day of January 1971.