Village of Minoa, NY Senior Citizens Tax Exemption

Real property in the Village 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 by the Village to the extent of 50% of the assessed valuation thereof. The exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.

The real property tax exemption on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded by the Village solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age.

§ 143-2 Exemption from taxation for school purposes.

Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if the child attends a public school of elementary or secondary education.

§ 143-3 Limitations on exemption.

[Amended 2-16-1988 by L.L. No. 1-1988]

No exemptions shall be granted:

Except as otherwise provided in § 143-4A below, if the income (as the term "income" is defined in § 467-b, Subdivision 1c of the New York Real Property Tax Law) of the owner or combined income of the owners of the property exceeds $29,000 for the income tax year immediately preceding the date of application for exemption.

[Amended 12-18-1990 by L.L. No. 3-1990; 12-15-1992 by L.L. No. 5-1992; 12-13-1994 by L.L. No. 3-1994; 2-4-1997 by L.L. No. 3-1997; 2-1-1999 by L.L. No. 1-1999; 2-5-2001 by L.L. No. 1-2001; 1-21-2003 by L.L. No. 1-2003; 2-17-2004 by L.L. No. 1-2004; 1-17-2007 by L.L. No. 2-2007; 1-4-2010 by L.L. No. 1-2010]

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 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 12 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 12 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 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 purposes of this section. Where 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 as provided in this article.

[Amended 3-20-2000 by L.L. No. 1-2000]

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.

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, 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.

§ 143-4 Graduated income exemption schedule.

[Amended 2-16-1988 by L.L. No. 1-1988; 8-21-1990 by L.L. No. 2-1990]

Pursuant to § 467, Paragraph (b), of the Real Property Tax Law, and notwithstanding the provisions of § 143-3A above, the maximum income exemption eligibility level of the Village, as set forth in § 143-3A above, shall be increased as provided in the following schedule:

[Amended 12-18-1990 by L.L. No. 3-1990; 12-17-1991 by L.L. No. 1-1991; 12-15-1992 by L.L. No. 5-1992; 12-13-1994 by L.L. No. 3-1994; 2-6-1996 by L.L. No. 1-1996; 2-4-1997 by L.L. No. 3-1997; 2-1-1999 by L.L. No. 1-1999; 2-5-2001 by L.L. No. 1-2001; 1-21-2003 by L.L. No. 1-2003; 2-17-2004 by L.L. No. 1-2004; 1-17-2007 by L.L. No. 2-2007; 1-4-2010 by L.L. No. 1-2010[1]]

	Annual Income	Percentage of Assessed Valuation Exempt from Taxation
	$29,000 or more but less than $30,000	45%
	$30,000 or more but less than $31,000	40%
	$31,000 or more but less than $32,000	35%
	$32,000 or more but less than $32,900	30%
	$32,900 or more but less than $33,800	25%
	$33,800 or more but less than $34,700	20%
	$34,700 or more but less than $35,600	15%
	$35,600 or more but less than $36,500	10%
	$36,500 or more but less than $37,400	5%

[1]

Editor's Note: This local law also provided that it would not apply to Village taxes which are based on a tax roll prepared prior to 3-1-2010.

To the extent provided by § 467, Subdivision 1, Paragraph (b), of the Real Property Tax Law, and notwithstanding the provisions of § 143-3A above, the Board of Trustees of the Village may hereafter increase or decrease the maximum income eligibility level of the Village, and effect any incidental modifications to the provisions hereof due to such increase or decrease, either by local law or resolution.

§ 143-5 Notice of eligibility.

The Village shall notify or cause to be notified each person owning residential real property in the Village 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. For information, please call or write...," followed by the name, telephone number and/or address of the person or department selected by the Village to explain the provisions of this article. 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 the taxes on property owned by such person.

§ 143-6 Annual application required.

[Amended 3-20-2000 by L.L. No. 1-2000]

Application for such exemption must be made annually by the owner or all of the owners of the property on forms prescribed by the State Board of Real Property Services to be furnished by the Town Assessor's office and shall be filed each year in the Town of Manlius Assessor's office on or before the appropriate taxable status date of the Village.

§ 143-7 Notice to applicants.

[Amended 2-16-1988 by L.L. No. 1-1988]

At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who is 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 assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify, by mail, any applicant who has included with his or her other application at least one self-addressed prepaid envelope of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the application, send, by mail, notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this section, the notice shall be on a form prescribed by the State Board of Real Property Services and shall state the reasons for the denial and shall further state that the applicant may have the determination reviewed in the manner provided by law. Failure to mail any such application form and notice or the failure of the 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.

§ 143-8 Penalties for offenses; forfeiture.

[Amended 3-20-2000 by L.L. No. 1-2000]

A violation or infraction of this article shall be an offense under the Penal Law and shall be subject to the fines, penalties and other provisions set forth in the Penal Law. In addition, any person found guilty of violating this article shall lose the right to apply for or receive any senior citizens exemption for a period of five years from the date of such conviction, and the Village shall have the right to recover any benefits that the applicant may have received based upon any false information furnished to the Village.