Town of Van Buren, NY Article II Senior Citizen Tax Exemption

[Adopted 2-26-1996 by L.L. No. 1-1996]

§ 180-4 Title.

This article shall be known and cited as a "Local Law Providing a Partial Exemption from Taxation by the Town of Van Buren to Persons Sixty-Five Years of Age or Older Pursuant to the Provisions of Section 467 of the Real Property Tax Law of the State of New York."

§ 180-5 Exemption provided.

A. Real property situate within the bounds of the Town of Van Buren, Onondaga County, New York, owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or siblings, one of whom is 65 years of age or over, shall be exempt from taxation for real estate taxes to be levied by the Town of Van Buren for the year 2004 and thereafter by the percentage of exemption specified for the annual income ranges listed below. Such exemption shall be based upon the assessed valuation of the exempt real property) and shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.

[Amended 1-27-1997 by L.L. No. 1-1997; 2-17-1999 by L.L. No. 1-1999; 2-21-2001 by L.L. No. 3-2001; 2-5-2003 by L.L. No. 1-2003[1]; 12-21-2022 by L.L. No. 5-2022; 8-2-2023 by L.L. No. 4-2023]

Annual Income Ranges	Exemption Percentage
Less than $50,000	50%
More than $50,000.01 but less than $50,999.99	45%
More than $51,000.00 but less than $51,999.99	40%
More than $52,000.00 but less than $52,999.99	35%
More than $53,000.00 but less than $53,899.99	30%
More than $53,900.00 but less than $54,799.99	25%
More than $54,800.00 but less than $55,699.99	20%
More than $55,700.00 but less than $56,599.99	15%
More than $56,600.00 but less than $57,499.99	10%
More than $57,500.00 but less than $58,399.99	5%

[1] Editor's Note: This local law provided that the exemption shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after 1-1-2003.

B. Annual income shall include 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 an application for exemption. "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, except in such circumstances wherein only the income of a resident owner is permitted to be considered under the provisions of § 467 of the New York Real Property Tax Law. 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, moneys earned through employment in the federal foster grandparent program and/or veterans disability compensation, as defined in Title 38 of the United States Code. In computing net rental income and net income from self-employment, no depreciation shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.

[Amended 2-23-1998 by L.L. No. 1-1998[2]]

[2] Editor's Note: This local law also provided that it shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after 1-1-1998.

C. Qualification for the exemption shall be determined by the Assessor of the Town of Van Buren in accordance with the provisions of § 467 of the New York Real Property Tax Law as it may be amended from time to time.

§ 180-6 Application for exemption.

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 Office of Real Property Services to be furnished by the Assessor's office. Such applications shall contain the information requested in the forms, and the forms shall be executed in the manner required or prescribed in such forms and shall be filed in the Assessors office on or before the appropriate taxable status date, except that an application for exemption may be filed with the Assessor after the taxable status date, but no later than the date for hearing of complaints on assessments in the Town of Van Buren where failure to file by the taxable status date resulted from a death of the applicant's spouse, child, parent, brother or sister; or an illness of the applicant or of the applicants spouse, child, parent, brother or sister, which actually prevents the applicant from filing by the taxable status date, as certified by a licensed physician. Any person otherwise qualifying for the exemption shall not be denied the exemption if he becomes 65 years of age after the appropriate taxable status date but on or before December 31 of the same year.

B. At least 60 days prior to the appropriate taxable status date, the Assessor shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The 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, prepaid envelope, of the approval or denial of the application; provided, however, that the 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. 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 property owned by such person.