[Adopted 8-28-1968 by L.L. No. 1-1968 as Ch. 72 of the 1968 Code of the Village of Lindenhurst]
The Village Board of the Village of Lindenhurst,
ever mindful of its responsibilities and obligations to provide for
the welfare and financial independence of the senior citizens of this
community, intends, by the enactment of this article, to provide for
the protection of the elderly low-income homeowner from the increased
cost of living. It is the intention of the Village Board of the Village
of Lindenhurst to provide tax exemptions of real property to certain
of our qualifying senior citizens so as to better enable them to enjoy
their retirement.
[Amended 7-19-1971; 2-28-1984 by L.L. No. 2-1984]
All real property in the Village of Lindenhurst owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation to the extent provided for in § 171-19 of this article, provided that the requirements set forth in § 171-17 below are complied with.
[Amended 7-19-1971]
In order to qualify for an exemption, the following
requirements must be met:
A.
All owners of the real property must be 65 years of
age or over within the calendar year of the date the application is
filed, except that, in the case where real property is owned by the
husband or wife, only one need be 65 years of age or over.
[Amended 1-16-1990 by L.L. No. 2-1990]
B.
Title to the property shall have been vested in the
owner or all of the owners of the property for at least 24 consecutive
months prior to the date of the making of the application for exemption;
provided, however, that, in the event of the death of either a husband
or wife in whose names 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; 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 the 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.
[Amended 7-22-1975 by L.L. No. 12-1975]
C.
The property must be used exclusively for residential
purposes and be occupied, in whole or in part, by the owner or owners
and be their legal residence.
D.
The combined income of all the owners of the property must have been within the limits established by § 171-19 of this article for the income tax year immediately preceding the date of making the application for exemption. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal income tax return or, if no return is filed, the calendar year. Where title is vested in either the husband or wife, their combined income may not exceed the limits established by § 171-19 of this article. "Income" shall include social security and retirement benefits, interest, dividends, net rental income, salary or earnings and net income from self-employment, but shall not include gifts or inheritances.
[Amended 6-25-1973; 12-2-1974 by L.L. No. 3-1974; 1-16-1975 by L.L. No. 2-1975; 9-13-1977 by L.L. No. 5-1977; 7-17-1979 by L.L. No. 5-1979; 8-18-1980 by L.L. No. 5-1980; 9-14-1982 by L.L. No. 3-1982; 2-28-1984 by L.L. No. 2-1984]
[Amended 7-19-1971]
A.
An application for exemption, pursuant to this article,
must be made by the owner or all of the owners of the property on
forms furnished by the Village Assessor's office, and the application
must be filed in the Assessor's office at least 90 days before the
date for filing the final assessment roll. An application for such
an exemption by the owner or owners must be filed annually.
B.
Reapplication. At least 60 days prior to the appropriate
taxable status date, the Village Assessor shall mail to each person
who was granted an exemption, pursuant to this section, on the latest
complete assessment roll, an application form and notice that such
application must be filed on or before the date for the filing of
the official assessment roll and be approved in order for the exemption
to be granted. Failure to mail in such application form and notice
or the failure of such to receive the same shall not prevent the levy,
collection and enforcement of the payment of taxes on property owned
by such persons.
[Amended 2-28-1984 by L.L. No. 2-1984; 9-23-1986 by L.L. No. 3-1986; 1-16-1990 by L.L. No. 2-1990; 9-18-1990 by L.L. No. 8-1990; 12-11-2002 by L.L. No.
4-2002; 6-21-2011 by L.L. No. 3-2011]
Upon the determination by the Assessor that
the requirements of this article have been met, the exemption shall
be allowed in the amount as specified below. The exemption does not
apply to special ad valorem levies or special assessments.
|
Income Level
|
Amount of Exemption
|
|---|---|
|
$29,000 or less
|
50%
|
|
$29,001 to $30,000
|
45%
|
|
$30,001 to $31,000
|
40%
|
|
$31,001 to $32,000
|
35%
|
|
$32,001 to $32,900
|
30%
|
|
$32,901 to $33,800
|
25%
|
|
$33,801 to $34,700
|
20%
|
|
$34,701 to $35,600
|
15%
|
|
$35,601 to $36,500
|
10%
|
|
$36,501 to $37,400
|
5%
|
The burden of proof is upon the applicant to
show eligibility pursuant to this article.
[Amended 6-16-1992 by L.L. No. 2-1992]
Any conviction of having made any willful, false
statement in the application for exemption under this article shall
be punishable by a fine of not less than $100 nor more than $1,000
and shall disqualify the applicant or applicants from further exemption
for a period of five years.
