No exemption shall be granted:
A. If the income of the owner or combined income of the owners of the
property for the income tax year immediately preceding the date of
making application for exemption exceeds the sum of $19,799.99. "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.
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
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 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
proceedings, 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. When
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 by a municipality within the state granting such exemption.
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
by this section.
D. Unless the 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 Village of Ellenville shall notify or cause to be notified
each person owning residential real property in such municipal corporation
of the provisions of this article. The provisions of this section
may be met by a notice or legend sent on or with each tax bill to
such persons, reading "You may be eligible for senior citizen tax
exemptions. Senior citizens have until month _______________ day ______
year _____, to apply for such exemptions. For information please call
or write _____________," followed by the name, telephone number and/or
address of a person or department selected by the municipal corporation
to explain the provisions of this section. Failure to notify or cause
to be notified any person who is in fact eligible to receive the exemption
provided by this section, 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.