No exemption shall be granted:
A. Income.
[Amended 1-20-1994 by Ord. No. 3-1994; 11-22-1994 by Ord. No.
39-1994; 8-10-1995 by Ord. No. 35-1995; 12-12-1996 by Ord. No.
40-1996]
(1) If the income of the owner or the combined income
of the owners of the property for the income tax year immediately
preceding the date of making application for exemption exceeds the
sum of $29,000:
[Amended 1-16-2003 by Ord. No. 1-2003; 3-23-2006 by Ord. No.
4-2006; 10-15-2020 by L.L. No. 1-2020]
Income range low
|
Income range high
|
Exemption
|
---|
$0
|
$29,000
|
50%
|
$29,000.01
|
$29,999.99
|
45%
|
$30,000
|
$30,999.99
|
40%
|
$31,000
|
$31,999.99
|
35%
|
$32,000
|
$32,899.99
|
30%
|
$32,900
|
$33,799.99
|
25%
|
$33,800
|
$34,699.99
|
20%
|
$34,700
|
$35,599.99
|
15%
|
$35,600
|
$36,499.99
|
10%
|
$36,500
|
$37,399.99
|
5%
|
(a)
The City will permit seniors to subtract from their incomes
all medical and prescription drug expenses that are not reimbursed
or paid by insurance.
(2) "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 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, 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 tax
year, net rental income, salary or earnings, and net income from self-employment
but shall not include a return of capital, gifts or inheritances.
In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion, wear
and tear of real or personal property held for the production of income.
B. Unless the title of the property 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 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.
(1) 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.
(2) 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 section.
(3) Where a residence is sold and replaced with another
within one year and both residences are within the state, the period
of ownership of both properties shall be deemed consecutive for purposes
of the exemption from taxation by the City of Auburn.
C. Unless the property is used exclusively for residential
purposes; provided, however, that in the event any portion of such
property is not so used exclusively for residential purposes but is
used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this article.
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, provided that an owner who is absent while
receiving health-related care as an inpatient of a residential health
care facility, as defined in § 2801 of the Public Health
Law, shall be deemed to remain a legal resident and an occupant of
the property while so confined, and income accruing to that person
shall be income only to the extent that it exceeds the amount paid
by such owner, spouse, or co-owner for care in the facility, and provided
further that during such confinement such property is not occupied
by other than the spouse or co-owner of such owner.
The City shall notify, or cause to be notified,
each person owning residential real property in the City of the provisions
of this article. The provisions of this section may be met by a notice
or legend sent on or with each tax bill to such persons reading "You
may be eligible for senior citizen tax exemptions. Senior citizens
have until month ______ day _____, year _____," followed by the name,
telephone number and/or address or a person or department selected
by the City to explain the provisions of this article. Failure to
notify or cause to be notified any person who is in fact eligible
to receive the exemption provided by this article 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.
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 and
shall furnish the information and be executed in the manner required
or prescribed in such forms and shall be filed in such Assessor's
office on or before the appropriate taxable status date.
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 section on the latest completed assessment
roll an application form and a notice that such application must be
filed on or before taxable status date and be approved in order for
the exemption to be granted. The City Assessor shall, within three
days of the completion and filing of the tentative assessment roll,
notify by mail any applicant who has included with his application
at least one self-addressed, prepaid envelope of the approval or denial
of the application; provided, however, that the City Assessor 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, such notice shall be on a form prescribed
by the State Board 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.
Notwithstanding the provisions of §§
265-19 and
265-20 of this article, the City Assessor may accept applications for renewal of exemptions pursuant to this article after the taxable status date. In the event the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fails to file the application required pursuant to this article on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the City Assessor on or before the date for the hearing of complaints.
Any conviction of having made any willful false
statement 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.