[Adopted 5-6-1993 by L.L. No. 2-1993[1]]
A. 
Legislative intent. The purpose of this section is to provide for the reduction of the per centum of the real property tax exemption as provided in § 467, Subdivision 1a and b and Subdivision 5a.
B. 
Short title. This section shall hereafter be known and cited as "Real Property Tax Exemptions For Persons Aged 65 and Over."
C. 
Definitions. As used in this section, unless otherwise expressly stated, definitions of terms shall be as set forth in § 467 of the Real Property Tax Law.
D. 
Amount of exemption. All prior real property tax exemption percentages shall be deleted. The real property tax exemption percentage shall be as hereinafter set forth:
[Amended 5-4-1995; 5-2-1996 by L.L. No. 2-1996; 4-3-1997 by L.L. No. 3-1997; 4-8-1999 by L.L. No. 2-1999; 3-1-2001 by L.L. No. 1-2001; 3-13-2003 by L.L. No. 2-2003; 3-4-2004 by L.L. No. 1-2004; 2-8-2007 by L.L. No. 1-2007; 2-14-2023 by L.L. No. 2-2023]
Starting With the 2023 Assessment Roll
Annual Income
Percentage of Assessed Value Exempt from Taxation
Less than $50,000
50%
$50,000.01 to $50,999.99
45%
$51,000.01 to $51,999.99
40%
$52,000.01 to $52,999.99
35%
$53,000.01 to $53,899.99
30%
$53,900 to $54,799.99
25%
$54,800 to $55,699.99
20%
$55,700 to $56,599.99
15%
$56,600 to $57,499.99
10%
$57,500 to $58,399.99
5%
E. 
Timetable for filing applications. Applications for such exemptions may be filed with the Assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from a death of the applicant's spouse, child, parent, brother or sister or an illness of the applicant or of 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 Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
[1]
Editor's Note: This local law superseded the former senior citizens tax exemption adopted 11-13-1980, as amended.
[Adopted 4-8-1999 by L.L. No. 1-1999[1]]
A. 
Exemption granted. The Pound Ridge Town Board hereby resolves that it does not intend to adopt a local law which will deny exemptions to the veterans of this Town and the exemptions as provided therein will be applied to those eligible taxpayers of the Town of Pound Ridge.
B. 
Alternative veterans exemption.
(1) 
The following set of exemptions are updated with the new increased maximums established in § 458-a of the Real Property Law and shall be applicable to those eligible veterans in the Town of Pound Ridge:
[Amended 3-9-2006 by L.L. No. 3-2006; 4-12-2022 by L.L. No. 1-2022]
(a) 
War veterans. Qualifying residential real property shall be exempt from taxation to the extent of the lesser of either 15% of the equalized assessed value of such property, or the product of $75,000 multiplied by the latest state equalization rate for the assessing unit.
(b) 
Combat zone veterans. In addition to the exemption provided by Subsection B(1)(a) of this section, a qualifying combat veteran shall be exempt from taxation to the extent of the lesser of either 10% of the assessed value of such property, or the product of $50,000 multiplied by the latest state equalization rate for the assessing unit.
(c) 
Disabled veteran. In addition to the exemptions provided by Subsection B(1)(a) and (b) of this section, a qualifying veteran receiving compensation for a service-connected disability shall be exempt from taxation to the extent of the lesser of either the product of the assessed value of such property multiplied by 50% of the veteran's disability rating, or the product of $250,000 multiplied by the latest state equalization rate for the assessing unit.
(2) 
The maximum exemptions will fluctuate from year to year as equalization rates change pursuant to the provisions of § 458-a of the Real Property Tax Law, as amended.
[1]
Editor's Note: This local law superseded the former veterans exemption adopted 4-3-1997 by L.L. No. 4-1997.
[Adopted 3-12-1998 by L.L. No. 2-1998]
A. 
Statutory authority. This section is adopted pursuant to authority of Real Property Tax Law, § 459-c. All definitions, terms and conditions of such statute shall apply to this section.
B. 
Exemption granted. Real property owned by a person with disabilities, whose income is limited by such disabilities, and used as the legal residence of such person shall be entitled to a partial exemption from taxation to the extent of 50% of assessed valuation.
C. 
Amount of exemption. All prior real property tax exemption percentages shall be deleted. To be eligible for the maximum fifty-percent exemption authorized by such § 459-c and implemented by this section, the maximum income of such person shall not exceed $50,000. Any person having a higher income shall be eligible for the exemption in accordance with the following schedule:
[Amended 3-1-2001 by L.L. No. 2-2001; 3-13-2003 by L.L. No. 3-2003; 3-4-2004 by L.L. No. 2-2004; 2-8-2007 by L.L. No. 1-2007; 2-14-2023 by L.L. No. 2-2023]
Starting With the 2023 Assessment Roll
Annual Income
Percentage of Assessed Value Exempt from Taxation
Less than $50,000
50%
$50,000.01 to $50,999.99
45%
$51,000.01 to $51,999.99
40%
$52,000.01 to $52,999.99
35%
$53,000.01 to $53,899.99
30%
$53,900 to $54,799.99
25%
$54,800 to $55,699.99
20%
$55,700 to $56,599.99
15%
$56,600 to $57,499.99
10%
$57,500 to $58,399.99
5%
D. 
It is further provided, for the purposes of this chapter, income shall not include medical and prescription drug expenses annually paid which are not reimbursed or paid for by insurance as set forth in § 467, Subdivision 3(a), of the Real Property Tax Law.
[Added 2-14-2023 by L.L. No. 2-2023]
E. 
"Income tax year" shall mean the twelve-month period for which the owner or owners file a federal personal income tax return or, if no such return is filed, the calendar year.
[Added 2-14-2023 by L.L. No. 2-2023]
[Adopted 3-9-2006 by L.L. No. 2-2006; amended 2-14-2023 by L.L. No. 2-2023; 5-6-2025 by L.L. No. 2-2025]
A. 
Volunteer firefighters and volunteer ambulance workers and, upon their deaths, their un-remarried spouses, shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes with the following conditions and restrictions:
(1) 
The volunteer, or his/her un-remarried spouse, resides in the Town;
(2) 
The property is the principal residence of the applicant;
(3) 
The volunteer serves in, or the deceased volunteer at the time of their deaths, served in an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corp. in the Town of Pound Ridge or any neighboring municipality located in Westchester County; and
(4) 
The applicant has been certified as an enrolled member of the volunteer fire company or volunteer ambulance corp. service for at least two years, or, in the case of un-remarried spouses, the deceased spouse was certified as an enrolled member of the volunteer fire department or volunteer ambulance corp. for two years prior to his/her death.
B. 
Application for such exemption shall be filed annually with the Assessor on or before the taxable status date on a form as prescribed by the state board.
C. 
It is further provided that, for the purpose of this chapter, the benefits and rights provided to volunteer firefighters and ambulance workers shall include those set forth under §§ 466 and 466a through j of the Real Property Tax Law.
[Adopted 3-13-2008 by L.L. No. 1-2008]
A. 
Purpose. The purpose of this section is to grant Cold War veterans who meet the requirements set forth in § 458-b of the New York State Real Property Tax Law with a real property tax exemption.
B. 
Definitions. As used in this section:
ACTIVE DUTY
Full-time duty in the United States Armed Forces, other than active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force and Coast Guard.
COLD WAR VETERAN
A person, male or female, who served on active duty in the United States Armed Forces, during the time period from September 2, 1945, to December 26, 1991, was discharged or released therefrom under honorable conditions and satisfies any other requirements set forth in § 458-b(1)(a) of the New York State Real Property Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York State Board of Real Property Tax Services pursuant to Title 1 of Article 12 of the New York State Real Property Tax Law for use in a special assessing unit as defined in § 1801 of the New York State Real Property Tax Law. Amount of Exemption; Limitations.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the New York State Board of Real Property Tax Services pursuant to Article 12 of the New York State Real Property Tax Law.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran or the unremarried surviving spouse of a deceased Cold War veteran. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a veteran is also the unremarried surviving spouse of a veteran, such person may also receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for residential purposes but is used for other purposes, such portion shall be subject to taxation and only the remaining portion used exclusively for residential purposes shall be subject to the exemption provided by this section. Such property shall be the primary residence of the Cold War veteran or the unremarried surviving spouse of a Cold War veteran, unless the Cold War veteran or unremarried surviving spouse is absent from the property due to medical reasons or institutionalization subject to such time limitations, if any, as are set forth in § 458-b(1)(f) of the New York State Real Property Tax Law.
SERVICE CONNECTED
With respect to disability or death, that such disability was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in the line of duty on active military, naval or air service.
C. 
Exemption granted; limitations.
[Amended 5-10-2012 by L.L. No. 3-2012]
(1) 
Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $75,000 or the product of $75,000 multiplied by the latest state equalization rate of the assessing unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
[Amended 4-12-2022 by L.L. No. 1-2022]
(2) 
In addition to the exemption provided by Subsection C(1) of this section, where the Cold War veteran received a compensation rating from the United States Veterans' Affairs or from the United States Department of Defense because of a service-related disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property, multiplied by 50% of the Cold War veteran disability rating; provided, however, that such exemption shall not exceed $250,000 or the product of $250,000 multiplied by the latest state equalization rate of the assessing unit, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
[Amended 4-12-2022 by L.L. No. 1-2022]
(3) 
If a Cold War veteran receives either a veterans exemption under § 92-1.1 of this chapter, authorized by § 458 of the Real Property Tax Law, or an alternative veterans exemption under § 92-1.1 of this chapter, authorized by § 458-a of the Real Property Tax Law, the Cold War veteran shall not be eligible to receive an exemption under this section.
D. 
Duration of exemption. In accordance with the provisions of § 458-b of the New York State Real Property Tax Law, as amended by Chapter 290 of the Laws of 2017, the exemption authorized by § 92-1.4 of Article I shall apply to qualifying owners of qualifying real property for as long as they remain qualifying owners, without regard to the ten-year limitation.
[Amended 3-8-2018 by L.L. No. 1-2018]
E. 
Application for exemption. Application for the exemption set forth in this section shall be made by the qualified owner, or all of the qualified owners, of the property on a form prescribed by the New York State Board of Real Property Tax Services. The owner or owners shall file the completed form in their local assessor's office on or before the first appropriate taxable status date. The owner or owners of the property shall be required to refile at such times and under such circumstances as may be set forth in § 458-b(4) of the New York State Real Property Tax Law. Any applicant convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the New York State Penal Law.