[Amended 10-20-1986; 4-16-1990 by L.L. No. 7-1990; 10-1-1990 by L.L. No. 12-1990; 11-2-1992 by L.L. No. 9-1992; 12-2-1996 by L.L. No. 8-1996; 11-15-2004 by L.L. No.
14-2004; 11-21-2022 by L.L. No. 7-2022]
Real property located within the Village of
Ardsley and owned by one of more persons, each of whom is 65 years
of age or over, or real property located within such Village and 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 Ardsley to a
maximum extent of 50% of the assessed valuation thereof as provided
in the following schedule:
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Up to $50,000.00
|
50%
|
$50,000.01 to $50,000.99
|
45%
|
$51,000.00 to $51,999.99
|
40%
|
$52,000.00 to $52,999.99
|
35%
|
$53,000.00 to 53,899.99
|
30%
|
$53,900.00 to $54,799.99
|
25%
|
$54,800.00 to $55,699.99
|
20%
|
$55,700.00 to $56,599.99
|
15%
|
$56,600.00 to $57,499.99
|
10%
|
$57,500.00 to $58,399.99
|
5%
|
[Amended 10-1-1990 by L.L. No. 12-1990; 11-2-1992 by L.L. No. 9-1992; 12-2-1996 by L.L. No. 8-1996]
No exemptions shall be granted pursuant to this
article:
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 exceeds the
sum of $58,399.99; provided, however, that "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; that where title is vested in either the husband
or the wife, their combined income may not exceed such sum, except
that where the husband or wife, or ex-husband or ex-wife, is absent
from the property as provided in Subsection D(2) of this section,
then only the income of the spouse or the exspouse residing on the
property shall be considered and may not exceed such sum; and that
such income shall include social security and retirement benefits,
interest, dividends, total gain from the sale or the exchange of a
capital asset which may be offset by a loss from the sale or exchange
of a capital asset in the same tax year, net rental income, salary
or earnings and net income from self-employment, but shall not include
a return of capital, gifts, inheritance or moneys earned through employment
in the Federal Foster Grandparent Program, and any such income shall
be offset by all medical and prescription drug expenses actually paid
which were not reimbursed or paid for by insurance compensation. 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 11-21-2022 by L.L. No. 7-2022]
B. Unless the owner shall have held an exemption under
this section for his previous residence or unless the title of the
property shall have been vested in the owner or one 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 the 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 decent
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; and
provided, further, that in the event of a transfer by either the 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 purpose of computing
such period of 12 consecutive months; and provided, further, that
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
the purposes of this section; and provided, further, that where a
residence is sold and replaced 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 the Village of Ardsley; and provided, further, that where the owner
or owners transfer title to the 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 title of the property shall have been vested
in the owner or one of the owners for such period of 12 consecutive
months; and provided, further, that 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 decent 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.
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 article.
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 (1) an owner is absent from the
residence while receiving health-related care as an inpatient of a
residential health care facility, as defined in § 2801 of
the Public Health Law, 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 property; or
(2) 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 and all other provisions
of this section are met, provided that where an exemption was previously
granted when both resided in the property, then the person remaining
in the real property shall be 62 years of age or over.
[Added 12-2-1996 by L.L. No. 8-1996]
For the purpose of this article, title to that
portion of real property owned by a cooperative apartment corporation
in which a tenant-stockholder of such corporation resides and which
is represented by his share or shares of stock in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
That portion of the assessment of such real property owned by a cooperative
apartment corporation determined by the relationship of such real
property vested in such tenant-stockholder to such entire parcel and
the buildings thereon owned by such cooperative apartment corporation
in which such tenant-stockholder resides shall be subject to exemption
from taxation pursuant to this article, and any exemption so granted
shall be credited by the Village of Ardsley against the assessed valuation
of such real property; the reduction in real property taxes realized
thereby shall be credited by the cooperative apartment corporation
against the amount of such tax otherwise payable by or chargeable
to such tenant-stockholder.
[Amended 10-1-1990 by L.L. No. 12-1990; 12-21-1992 by L.L. No. 11-1992]
A. 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 to be furnished by the Ardsley Village Board of Tax
Assessors and shall furnish the information and be executed in the
manner required or prescribed in such forms and shall be filed in
such Assessor's office on or before the appropriate taxable status
date. Notwithstanding any other provision of law, any person otherwise
qualifying under this article shall not be denied the exemption under
this article if he becomes 65 years of age after the appropriate taxable
status date and on or before December 31 of the same year.
[Amended 12-2-1996 by L.L. No. 8-1996]
B. Notwithstanding Subdivision 5 of § 467 of
the Real Property Tax Law, an application for such exemption 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 assessments may be filed, where failure to file a
timely application results from 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. In such case, the Assessor shall approve
or deny such application as if it had been filed on or before the
taxable status date.
C. The Village Board of Tax Assessors is hereby authorized
to accept applications for renewal of exemptions granted under this
article after the taxable status date. In the event that the owner
or all of the owners of property which have received an exemption
pursuant to this article on the preceding assessment roll shall fail
to file an application for renewal on or before the taxable status
date, such owner or owners may file the application, executed as if
such application had been filed on or before the taxable status date,
with the Village Board of Tax Assessors on or before the date for
the hearing of complaints.
D. Where a person who meets the requirement for an exemption
pursuant to this article purchases property after the levy of taxes,
such person may file an application for exemption to the Ardsley Village
Assessor within 30 days of the transfer of title to such person. The
Assessor shall make a determination of whether the person would have
qualified for exempt status on the tax roll on which the taxes were
levied had title to the parcel been in the name of the applicant on
the taxable status date applicable to the tax roll. The application
shall be on a form prescribed by the State Board. The Assessor, no
later than 30 days after receipt of such application, shall notify
both the applicant and the Board of Assessment Review, by first class
mail, of the exempt amount, if any, and the right of the owner to
a review of the exempt amount upon the filing of a written complaint.
Such complaint shall be on a form prescribed by the State Board and
shall be filed with the Board of Assessment Review within 20 days
of the mailing of this notice. If no complaint is received, the Board
of Assessment Review shall so notify the Assessor, and the exempt
amount determined by the Assessor shall be final. If the applicant
files a complaint, the Board of Assessment Review shall schedule a
time and a place for the hearing with respect thereto no later than
30 days after the mailing of the notice by the Assessor. The Board
of Assessment Review shall meet and determine the exempt amount and
shall immediately notify the Assessor and the applicant, by first
class mail, of its determination. The amount of the exemption determined
pursuant to this subsection shall be subject to review as provided
in Article 7 of the Real Property Tax Law. Such a proceeding shall
be commenced within 30 days of the mailing of the notice of the Board
of Assessment Review to the new owner as provided in this subsection.
Upon receipt of a determination of exempt amount as provided in this
subsection, the Assessor shall determine the pro rata exemption to
be credited toward such property by multiplying the tax rate for the
Village of Ardsley on the appropriate tax roll used for the fiscal
year or years during which the transfer occurred times the exempt
amount, as determined pursuant to this subsection, times the fraction
of each fiscal year or years remaining subsequent to the transfer
of title. The Assessor shall immediately transmit a statement of the
pro rata exemption to the applicant. The Village of Ardsley shall
include an appropriation in its budget for the next fiscal year equal
to the aggregate amount of such credits to be applied in that fiscal
year. Where a parcel, the owner of which is entitled to a pro rata
exemption credit, is subject to taxation in said next fiscal year,
the receiver or collector shall apply the credit to reduce the amount
of taxes owed for the parcel in such fiscal year. Pro rata exemption
credits in excess of the amount of taxes, if any, owed for the parcel
shall be paid by the Treasurer of the Village of Ardsley to all owners
of property entitled to such credits within 30 days of the expiration
of the warrant to collect taxes in said next fiscal year.
[Added 12-2-1996 by L.L. No. 8-1996]
E. Where a person who meets the requirements for an exemption
pursuant to this article purchases property after the taxable status
date but prior to the levy of taxes, such person may file an application
for an exemption to the Assessor within 30 days of the transfer of
title to such person. The Assessor shall make a determination within
30 days after receipt of such application of whether the applicant
would qualify for an exemption pursuant to this article on the assessment
roll if title had been in the name of the applicant on the taxable
status date applicable to such assessment roll. The application shall
be made on a form prescribed by the State Board. If the Assessor's
determination is made prior to the filing of the tentative assessment
roll, the Assessor shall enter the exempt amount, if any, on the tentative
assessment roll and, within 10 days after filing such roll, notify
the applicant of the approval or denial of such exemption, the exempt
amount, if any, and the applicant's right to review by the Board of
Assessment Review. If the Assessor's determination is made after the
filing of the tentative assessment roll, the Assessor shall petition
the Board of Assessment Review to correct the tentative or final assessment
roll in the manner provided in Title 3 of Article 5 of the Real Property
Tax Law, with respect to the unlawful entries, in the case of wholly
exempt parcels, and with respect to clerical errors, in the case of
partially exempt parcels, if the Assessor determines that an exemption
should be granted and, within 10 days of petitioning the Board of
Assessment Review, notify the applicant of the approval or denial
of such exemption, the amount of such exemption, if any, and the applicant's
right to administrative or judicial review of such determination pursuant
to Article 5 or 7 of the Real Property Tax Law, respectively.
[Added 12-2-1996 by L.L. No. 8-1996]
F. If, for any reason, a determination to exempt property from taxation as provided in Subsection
E of this section is not entered on the final assessment roll, the Assessor shall petition the Board of Assessment Review to correct the final assessment roll.
[Added 12-2-1996 by L.L. No. 8-1996]
G. If, for any reason, the pro rata tax credit as provided in Subsection
D of this section is not extended against the tax roll immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall immediately notify the Village of Ardsley of the amount of pro rata exemption credits for the year in which such transfer occurred.
[Added 12-2-1996 by L.L. No. 8-1996]
H. If, for any reason, a determination to exempt property from taxation as provided in Subsection
E of this section is not entered on the tax roll for the year immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall determine the pro rata tax exemption credit for such tax roll by multiplying the tax rate for the Village of Ardsley by the exempt amount and shall immediately notify the Village of Ardsley of the pro rata exemption credits for such tax roll. The Village of Ardsley shall add such pro rata exemption credits for such property to any outstanding pro rata exemption amounts.
[Added 12-2-1996 by L.L. No. 8-1996]
I. The Village of Ardsley shall notify, or cause to be
notified, each person owning residential real property in the Village
of Ardsley of the provisions of this article. This notice requirement
may be met by notice or legend sent in or with each tax bill to such
person reading "You may be eligible for a senior citizen tax exemption.
Senior citizens have until, to apply for such exemptions. For information
please call or write to the Village Clerk, at the Ardsley Village
Hall, 507 Ashford Avenue, Ardsley, New York 10502, (914) 693-1550."
Each cooperative apartment corporation shall notify each tenant-stockholder
thereof in residence of such provisions as set forth herein. 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 taxes on property owned by such
person.
[Added 12-2-1996 by L.L. No. 8-1996; amended 9-2-2003 by L.L. No. 7-2003]
[Amended 10-1-1990 by L.L. No. 12-1990; 12-2-1996 by L.L. No. 8-1996]
A. At least 60 days prior to the appropriate taxable
status date, the Ardsley Village Assessor 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 Ardsley Village Assessor
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, pre-paid envelope of
the approval or denial of the application; provided, however, that
the Ardsley Village Assessor shall, upon the receipt and filing of
the application, send by mail notification of receipt to any applicant
who has included two such envelopes with the application. Where an
applicant is entitled to a notice of denial pursuant to this subsection,
such notice shall be on a form prescribed by the State Board 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
the property owned by such person.
B. Any person who has been granted exemption pursuant
to this article on five consecutive completed assessment rolls, including
any years when the exemption was granted to a property owned by a
husband and/or wife while both resided in such property, shall not
be subject to application requirements set forth in this article.
However, said person shall be mailed an application form and a notice
informing him of his rights. Such exemption shall be automatically
granted on each subsequent assessment roll; provided, however, that
when tax payment is made by such person a sworn affidavit must be
included with such payment and which shall state that such persons
continue to be eligible for such exemption. Such affidavit shall be
on a form prescribed by the State Board. If such affidavit is not
included with the tax payment, the collecting officer shall proceed
pursuant to § 551-a of the Real Property Tax Law.
[Added 12-2-1996 by L.L. No. 8-1996]
The provisions of this article shall apply to
real property held in trust solely for the benefit of a person or
persons who would otherwise be eligible for real property tax exemption,
pursuant to this article, were such person or persons the owner or
owners of such real property.