[Adopted 2-6-2023 by L.L. No. 1-2023[1]]
[1]
Editor's Note: This local law, along with L.L. No. 2-2023, adopted 2-6-2023, also superseded former Art. IV, Exemption for Senior Citizens and Disabled Persons with Limited Income, adopted 12-1-2008 by L.L. No. 3-2008.
The intent of this article is to adopt a real property tax exemption for certain qualifying senior citizens in accordance with New York State Real Property Tax Law § 467.
A. 
Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or siblings, one of whom is 65 years of age or over, and used as the legal residence of such person(s), shall be exempt from taxation up to a maximum of 50% of the assessed valuation provided the owner(s) meet the qualifications set forth in § 110-15 below.
B. 
The partial exemption to be granted hereunder shall be determined by 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. Any such income may not be offset by medical and prescription drug expenses actually paid by the owner(s) which were not reimbursed or paid for by insurance.
To be eligible for the exemption authorized by Real Property Tax Law § 467 and implemented by this article, the maximum income of such owner(s) shall not exceed $28,000. Any such person(s) having a higher income shall be eligible for an exemption in accordance with the following schedule:
Annual Income
Residential Exemption
$0 to $28,000
50%
$28,000.01 to $28,999.99
45%
$29,000 to $29,999.99
40%
$30,000 to $30,999.99
35%
$31,000 to $31,899.99
30%
$31,900 to $32,799.99
25%
$32,800 to $33,699.99
20%
$33,700 to $34,599.99
15%
$34,600 to $35,499.99
10%
$35,500 to $36,399.99
5%
This article supersedes all resolutions and local laws previously adopted by the Village of Avon Board of Trustees to implement a partial real property tax exemption for certain eligible senior citizens 65 years of age or older.
This article shall take effect immediately upon its filing in the office of the Secretary of State.