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
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50%
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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.