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.
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.