[Adopted 1-3-1995 by L.L. No. 1-1995]
[Amended 6-1-2004 by L.L. No. 3-2004]
A.
Pursuant to § 467 of the Real Property Tax
Law, the Town of Ballston Town Board hereby amends this article providing
for an exemption from taxation for Town, county, and school tax purposes
based on eligibility.
B.
The exemption forms for the Star, Enhanced Star and
senior citizen tax exemption are located in the Assessor's Office
at the Town Hall.
All provisions of § 467, Subdivision
1(b), of the Real Property Tax Law applicable to the granting of exemptions
of Town tax, insofar as such provisions are not inconsistent with
the provision of this article, shall be applicable to the effectuating
of the exemption provided by this article.
The real property tax exemption provided by
this article shall affect real property owned by a husband and wife,
one of whom is 65 years of age or over. Once the exemption is granted,
the exemption shall not be rescinded by the Town of Ballston solely
because of the death of the older spouse, so long as the surviving
spouse is at least 62 years of age.
