Exemption from taxation for school purposes
shall not be granted in the case of real property where a child resides
if such child attends a public school within the school district.
[Amended 12-21-1993 by L.L. No. 8-1993]
A. Application for such exemption must be made by the
owner or all of the owners of the property on forms prescribed by
the New York State Board of Equalization and Assessment, to be furnished
by the Assessor of the Village, 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 taxable
status date (January 1). Any person otherwise qualifying under this
section shall not be denied the exemption under this section if he
becomes 65 years of age after the appropriate taxable status date
and before December 31 of the same year.
B. Notwithstanding Subsection
A of §
99-24, an application for such exemption may be filed with such 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. Such Assessor shall approve or deny such application as if it has been filed on or before the taxable status date.
[Amended 8-13-2020 by L.L. No. 7-2020]
Any conviction of having made any willful false statement in the application for such exemption shall be punishable pursuant to the penalties provided in Article
II of Chapter
1 of the Code and shall disqualify the applicant or applicants from further exemption for a period of five years.