[Adopted 5-18-1978 by L.L. No. 4-1978]
This article shall hereafter be known and may
be cited as the "Senior Citizen Tax Exemption Law of the Town of Irondequoit."
The purpose of this article is to provide a
partial exemption from taxation imposed by the Town of Irondequoit
upon real property situated within the Town of Irondequoit owned by
persons 65 years of age or over, pursuant to the authority vested
in the Town by § 467 of the Real Property Tax Law of the
State of New York, as amended or changed.
[Amended 12-7-1989 by L.L. No. 2-1989; 12-17-1991 by L.L. No.
11-1991; 1-19-1993 by L.L. No. 1-1993]
The provisions of § 467 of the Real
Property Tax Law of the State of New York, as amended or changed,
through the effective date of this article, together with any further
acts of the Legislature amendatory thereof or supplemental thereto,
shall apply to and govern the determination of the exemption from
taxation permitted by this article to the extent specified in this
article as if such § 467 had been more particularly set
forth herein and as the same may be determined from time to time by
Town Board resolution.
[Amended 7-5-1979 by L.L. No. 3-1979; 11-20-1980 by L.L. No.
6-1980; 9-2-1982 by L.L. No. 3-1982; 10-6-1983 by L.L. No. 7-1983; 10-3-1985 by L.L. No. 2-1985; 12-7-1989 by L.L. No. 2-1989; 12-17-1991 by L.L. No.
11-1991; 1-19-1993 by L.L. No. 1-1993; 2-4-1997 by L.L. No. 1-1997]
No exemption from taxation shall be granted
hereunder if the income of the owner or the combined income of the
owners of the real property from the income tax year immediately preceding
the date of the application for exemption exceeds the sum set by the
Town Board, except that if the aforesaid income is more than said
amount set by the Town Board, then such real property shall be exempt
to the extent provided in the schedule on file in the office of the
Town Clerk.
[Added 10-17-2023 by L.L. No. 9-2023]
For purposes of calculating eligibility for and amount of this
exemption, distributions from individual retirement accounts and individual
retirement annuities shall be considered toward income limits.
[Added 12-7-1989 by L.L. No. 2-1989]
Any person otherwise qualifying under this article
shall not be denied his or her exemption under this article if he
or she becomes 65 years of age after the appropriate taxable status
date and before December 31 of the same year.
[Added 10-17-2023 by L.L. No. 9-2023]
A renewal application for this 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) a death of the applicant's spouse, child, parent or sibling;
or (b) an illness of the applicant or of the applicant's spouse, child,
parent, or sibling, which actually prevents the applicant from filing
on a timely basis, as certified by a licensed physician. The assessor
shall approve or deny such renewal application as if it had been filed
on or before the taxable status date.
