[Adopted 9-16-1987[1]]
[1]
Editor's Note: This legislation also provided
for the repeal of former Art. 1, Partial Exemption for Aged, adopted
as Secs. 11 1/2 -12 through 11 1/2 — 14 of the 1970
Code, as amended.
Real property 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, located
in the Town of Orchard Park, shall be exempt from all Town taxes to
the extent of 50% of the assessed valuation of said real property,
subject to the conditions and limitations hereinafter set forth.
[Amended 5-2-1990; 3-6-1991; 4-15-1992; 12-6-2006 by L.L. No. 2-2006; 6-18-2014 by L.L. No. 2-2014]
No exemption shall be granted under the provisions of this article
unless the following conditions are met:
A.
Income of owner.
(1)
Real property owned by one or more persons, each of whom is 65 years
of age or over, or real property owned by husband or wife, one of
whom is 65 years or over, shall be exempt from the general Town tax
in accordance with the following table:
|
Annual Income
|
Percentage of Valuation Exempt from Taxation
|
|---|---|
|
Income up to and including $19,500
|
50%
|
|
More than $19,500 to less than $20,500
|
45%
|
|
$20,500 or more to less than $21,500
|
40%
|
|
$21,500 or more to less than $22,500
|
35%
|
|
$22,500 or more to less than $23,400
|
30%
|
|
$23,400 or more to less than $24,300
|
25%
|
|
$24,300 or more to less than $25,200
|
20%
|
|
$25,200 or more to less than $26,100
|
15%
|
|
$26,100 or more to less than $27,000
|
10%
|
|
$27,000 or more to less than $27,900
|
5%
|
(2)
"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 tax return is filed, the calendar year. Where title is vested in
either the husband or wife, their combined income may not exceed such
sum.
(3)
Such income shall include social security and retirement benefits,
interest, dividends, net rental income, salary or earnings and net
income from self-employment, but shall not include gifts or inheritances.
(4)
The grant of such exemptions shall be subject to all of the conditions
and requirements of § 467 of the Real Property Tax Law of
the State of New York, whether or not such conditions and/or requirements
are set forth in this article.
(5)
Any person otherwise qualifying under this section shall not be denied
exemption under this section if that person becomes 65 years of age
after the appropriate taxable status date and before December 31 of
the same year.
B.
Duration of title. Unless the title of the property shall have been
vested in the owner or all 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
husband or wife in whose name title of the property shall have been
vested at the time of death and which said title 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 purpose of computing such period of 12 consecutive months, and
provided further that 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 period of ownership shall be deemed
to be consecutive for the purposes of this section.
C.
Use of property. Unless the property is used exclusively for residential
purposes. However, if a portion of the property is used for other
than residential purposes, the exemption will apply only to the portion
used exclusively for residential purposes.
D.
Occupancy of property. 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.
A.
Application for the exemption provided for herein
must be made by the owner or all of the owners of the property on
forms prescribed by the State Board, to be furnished by the appropriate
assessing authority, and shall furnish the information and be executed
in the manner required or prescribed on such forms and shall be filed
in the Assessor's office on or before the appropriate taxable status
date.
B.
At least 60 days prior to the appropriate taxable
status date, the assessing authority shall mail to each person who
was 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 taxable status date and be approved in
order for the exemption to be granted. Failure to mail any such application
form and notice 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.
[Added 12-17-2003 by L.L. No. 7-2003]
An application for a senior citizen defined
in this section may be filed with the Assessor after the appropriate
taxable status date but not later than the last day in which a petition
with respect to complaints of assessment may be filed, where failure
to file a timely application resulted from:
[1]
Editor's Note: Former § 124-3.2,
Calculation of income; medical and prescription expenses, added 12-17-2003
by L.L. No. 7-2003, was repealed 12-6-2006 by L.L. No. 2-2006.
[Added 12-17-2003 by L.L. No. 7-2003]
A.
Upon receipt of the certificate of occupancy notice
from the Building Department when a new home is occupied, a notice
shall be provided to such homeowner that the cost of trash pickup
will be added to the tax bill of the homeowner, prorated from the
date of the certificate of occupancy.
B.
The Assessor shall add the prorated cost of trash
pickup to the bill as an omitted tax re-levy for the next January
tax bill.
Any conviction of having made any willfully
false statement in the application for exemption shall be punishable
by a fine of not more than $100 and shall disqualify the applicant
or applicants from further exemption for a period of five years.
