[Adopted 7-28-1977 by L.L. No. 5-1977 (Ch. 39, Art. I of the 1972 Code)]
The purpose of this article is to provide a real property tax exemption to senior citizens residing in the Town of New Windsor under enabling legislation of the New York State Real Property Tax Law § 467, as amended.
[Added 2-5-2003 by L.L. No. 1-2003; amended 2-6-2008 by L.L. No. 1-2008]
A. 
The income set forth in the succeeding section shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. Allowable medical expenses that are deductible are as defined under Real Property Tax Law § 467.
B. 
Income is defined as per Real Property Tax Law § 467. The income set forth in the succeeding section shall not include veteran's disability compensation as defined in Title 38 of the United States Code.
C. 
Any person otherwise qualifying under this section shall not be denied the exemption under this section if he or she becomes 65 years of age after the appropriate taxable status date and on or before December 31 of the same year.
D. 
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 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. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
[Amended 11-21-1979 by L.L. No. 6-1979; 2-25-1981 by L.L. No. 1-1981; 4-6-1983 by L.L. No. 2-1983; 3-7-1984 by L.L. No. 1-1984; 2-3-1988 by L.L. No. 2-1988; 2-7-1990 by L.L. No. 2-1990; 2-5-2003 by L.L. No. 1-2003; 2-6-2008 by L.L. No. 1-2008]
A. 
The real property tax exemption for qualifying persons in the Town of New Windsor is established as follows:
[Amended 12-2-2015 by L.L. No. 4-2015; 12-7-2022 by L.L. No. 10-2022]
Income Amount
Exempt Percentage
$42,399 and under
50%
B. 
In the event that the total income of the owners of the real property does not exceed the sum as set forth in Subsection A above, an exemption shall be granted in an amount that corresponds with the income level as set forth in Real Property Tax Law § 467, Subdivision 2, as now in effect or as hereinafter amended.
[Added 2-3-1988 by L.L. No. 2-1988]
The Assessor of the Town of New Windsor shall review all applications for real property tax exemptions pursuant to this article and shall determine that portion of said real property that is the subject of the application that is used exclusively for residential purposes. The Assessor shall consider applicable zoning and any other relevant factors to determine that portion of the real property that is used exclusively for residential purposes.
[Added 2-3-1988 by L.L No. 2-1988]
Any taxpayer that desires to appeal the findings of the Assessor may process a grievance pursuant to Real Property Tax Law Article 7.