[Adopted 2-8-1995 by L.L. No. 1-1995]
The purpose of this article is to provide partial relief from Town real property taxes to qualified resident-applicants who are 65 years of age or over and their spouses. This article is intended to accomplish this purpose in conformity with New York State Real Property Tax Law § 467, as amended, which requires municipalities that adopt the sliding scale method of exemption to utilize three $1,000 and three $900 increments of annual income when determining the appropriate percentage of assessed valuation exempt from taxation. (Previously $600 increments were utilized.)
This article is enacted pursuant to § 467 of the Real Property Tax Law, as amended.
A. 
Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by married persons or by siblings, one of whom is 65 years of age or over, or real property owned by one or more persons, one of whom qualify under § 467, Subdivision 1(a), of the Real Property Tax Law, shall be exempt from taxation by any municipal corporation in which located, based upon the following graduated scale, with the maximum of 50% of the assessed valuation for persons whose combined incomes total less than or equal to $15,500, up to a minimum of 20% of the assessed valuation for persons whose combined incomes total less than or equal to $21,199.99. For the purposes of this section, "siblings" shall mean a brother or a sister, whether related through half-blood, whole blood, or adoption.
[Amended 12-12-2022 by L.L. No. 2-2022]
Annual Income
Percentage Assessed Valuation Exempt from Taxation
$15,500 or less
50%
$15,500.01 to $16,499.99
45%
$16,500 to $17,499.99
40%
$17,500 to $18,499.99
35%
$18,500 to $19,399.99
30%
$19,400 to $20,299.99
25%
$20,300 to $21,199.99
20%
B. 
Any exemption provided herein shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
C. 
The real property tax exemption on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
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 immediately preceding the date of making application for exemption is $22,200 or more. "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;
[Amended 12-12-2022 by L.L. No. 2-2022]
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 or by 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. 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. 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 both residences are within the state, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation. Where the owner or owners transfer title to property which, as of the date of transfer, was exempt from taxation under the provisions of this article, the reacquisition of title by such owner or owners within nine months of the date of transfer shall be deemed to satisfy the requirement of this subsection that the title of the property shall have been vested in the owner, or one of the owners, for such period of 24 consecutive months. Where, upon or subsequent to the death of an owner or owners, title to property which, as of the date of such death, was exempt from taxation under such provisions becomes vested, by virtue of devise or descent from the deceased owner or owners or by transfer by any other means within nine months after such death, solely in a person or persons who, at the time of such death, maintained such property as a primary residence, the requirement of this subsection that the title of the property shall have been vested in the owner, or one of the owners, for such period of 24 consecutive months shall be deemed satisfied;
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; and
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 Town Tax Collector shall notify, or cause to be notified, each person owning residential real property in the Town of 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 of the 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 and to be furnished by the Town; shall furnish the information and be executed in the manner required or prescribed on such forms; and shall be filed in the Town Tax Assessor's office on or before the appropriate taxable status date.
At least 60 days' prior to the appropriate taxable status date, the Town 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. The Town 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 Town 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, such notice shall be on a form prescribed by the Town 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 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 for further exemption for a period of five years.
Local Law No. 1 of 1990 is hereby amended and superseded.
This article shall take effect immediately upon compliance with the laws of the State of New York regarding filing and publication.