[Adopted 11-16-1977 by L.L. No. 9-1977 (Ch. 47 of the 1968 Code)]
[Amended 12-12-1994 by L.L. No. 4-1994]
This article shall be known as the "Tax Exemption
for Senior Citizens Law of the Village of Fairport."
[Added 2-12-2024 by L.L. No. 2-2024]
The terms used in this article shall be defined as follows:
The adjusted gross income for federal income tax purposes as
reported on the applicant's federal or state income tax return for
the applicable income tax year;
Plus any social security benefits not included in such federal
adjusted gross income;
Plus any tax-exempt interest or dividends that were excluded
from the applicant's federal adjusted gross income;
Minus distributions received from an individual retirement account
or individual retirement annuity that were included in the applicant's
federal adjusted gross income;
Further, any losses that were applied to reduce the applicant's
federal adjusted gross income shall be subject to the following limitations:
Provided, if no such income tax return was filed for the applicable
income tax year, the applicant's income shall be determined based
on the amounts that would have so been reported if such a return had
been filed.
The applicant's income shall be offset by all medical and prescription
drug expenses actually paid that were not reimbursed or paid for by
insurance.
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, except where the husband and wife, or ex-husband or ex-wife, is absent from the property as provided in § 470-26D of the Village Code, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum.
This article shall apply to all real property
assessed within the Village of Fairport.
[Amended 3-12-1984 by L.L. No. 1-1984; 12-11-1989 by L.L. No. 5-1989; 11-9-1992 by L.L. No. 7-1992[1]]
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,
shall be exempt from taxation by the Village of Fairport to the extent
of 50% of the assessed valuation thereof in the event that § 470-27A(1)
applies or to a lesser extent, as set forth therein, in the event
that § 470-27A(2) applies. Any person otherwise qualifying
under this article shall not be denied the exemption under this article
if he or she becomes 65 years of age after the appropriate taxable
status date and before December 31 of the same year. The real property
tax exemption on real property owned by husband and wife, one of whom
is 65 years of age, once granted, shall not be rescinded solely by
death of the older spouse so long as the surviving spouse is at least
62 years of age.
[Amended 9-10-1979 by L.L. No. 5-1979; 11-10-1980 by L.L. No. 3-1980; 11-8-1982 by L.L. No. 5-1982; 3-12-1984 by L.L. No. 1-1984; 1-12-1987 by L.L. No. 1-1987; 12-11-1989 by L.L. No. 5-1989; 10-8-1990 by L.L. No. 8-1990; 12-9-1991 by L.L. No. 7-1991; 11-9-1992 by L.L. No. 7-1992; 12-12-1994 by L.L. No. 4-1994; 2-12-2024 by L.L. No. 2-2024]
A.
Amount of exemption. No exemption shall be granted
if the income of the owner or the combined income of the owners of
the property, for the second most recent income tax year preceding
the date of making application for exemption, exceeds the sum of $50,000,
except that, if the after said income is more than $50,000, then such
real property shall be exempt to the extent provided in the following
schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
More than $50,000 but less than $51,000
|
45%
|
|
$51,000 or more but less than $52,000
|
40%
|
|
$52,000 or more but less than $53,000
|
35%
|
|
$53,000 or more but less than $53,900
|
30%
|
|
$53,900 or more but less than $54,800
|
25%
|
|
$54,800 or more but less than $55,700
|
20%
|
|
$55,700 or more but less than $56,600
|
15%
|
|
$56,600 or more but less than $57,500
|
10%
|
|
$57,500 or more but less than $58,400
|
5%
|
B.
Unless the title of the property shall have been vested
in the owner or all of the owners of the property for at least 12
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 to 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 12 consecutive months. In the event of a transfer by
either a husband or wife to the other spouse of all or a part of the
title to the property, the time of ownership 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 purpose of computing
such period of 12 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 section. Where
a residence is sold and replaced within one year and both residences
are within the State of New York, the period of ownership of both
properties shall be deemed consecutive for purposes of the exemption
from taxation for the Village of Fairport. 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 section, the reacquisition
of title by such owner or owners within nine months of the date of
transfer shall be deemed to satisfy the requirements 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 12 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 12 consecutive months shall be deemed satisfied[1].
C.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event that 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 in this section.
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, except where an owner is absent from the residence
while receiving health-related care as an inpatient of a residential
health care facility, as defined in Public Health Law § 2801,
provided that any income accruing to that person shall only 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; or the real property is
owned by a husband and/or wife, or an ex-husband and/or an ex-wife
and either is absent from the residence due to divorce, legal separation
or abandonment, provided that the person remaining on the real property
is 62 years of age or over and all other provisions of this section
are met.
[Amended 11-9-1992 by L.L. No. 7-1992; 12-12-1994 by L.L. No. 4-1994; 2-12-2024 by L.L. No. 2-2024]
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 of Real Property Services and shall furnish the
information and be executed in the manner required or prescribed in
such forms and shall be filedwith the assessor for the Town of Perinton
on or before the appropriate taxable status date. The foregoing notwithstanding,
in the event that the owner or all of the owners of property which
has received an exemption pursuant to this article on the preceding
assessment roll fail to file the application required by this article
on or before the taxable status date, such owner or owners may file
the application with the assessor on or before the date for hearing
complaints to the assessment roll. The foregoing notwithstanding,
an application for the exemption pursuant to this article may be filed
with the assessor after the taxable status date but not later than
the last date on which a petition regarding complaints of assessment
may be filed, and such application shall be deemed approved or denied
as if it had been filed on or before the taxable status date, where
failure to file a timely application resulted from death of the applicant's
spouse, child, parent, brother or sister; or an illness of the applicant
or the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician.
The Village shall cause a notice to be sent
with each tax bill to each person owning residential real property
on the latest completed assessment roll, reading as follows: "You
may be eligible for senior citizen tax exemptions. Senior citizens
have until March 1 to apply for such exemption. For information please
call or write the Assessor of the Town of Perinton, 1350 Turk Hill
Road, Fairport, New York 14450, (585) 223-0770." Failure to mail any
such application form and notice 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.
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.
The resolution of the Village Board of the Village
of Fairport adopted on October 14, 1974, granting partial exemptions
on real property owned by persons with an income of not in excess
of $6,500 per annum, and any other ordinance, local law or part thereof
conflicting with the provisions of this article shall be and the same
are hereby repealed so far as the same affects this article.
The Village Board may from time to time amend,
supplement, change, modify and repeal this article pursuant to the
provisions of the Village Law, the General Municipal Law and the Real
Property Tax Law applicable thereto.
This article shall take effect on the first
day of December 1977, and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after December
1, 1977.
