[Adopted 7-21-1992 by Ch. 21, Art.
I, of the 1992 Code]
The purpose of this article is to provide real
property tax relief to senior citizens with limited income.
As used in this article, the following terms
shall have the meanings indicated:
The income of the owner or the combined income of the owners
of the property for the income tax year immediately preceding the
date of making application for the partial tax exemption shall be
determinative of eligibility. Where title is vested in either the
husband or wife, their combined income shall be determinative of eligibility.
Income shall include social security and retirement benefits, interest,
dividends, total gain from the sale or exchange of a capital asset
which may be offset by a loss from the sale or exchange of a capital
asset in the same income tax year, net rental income, salary or earnings
and net income from self-employment but shall not include a return
of capital, gifts or inheritance. Any such income shall be offset
by all medical and prescription drug expenses actually paid which
were not reimbursed or paid for by insurance.
[Amended 10-15-1996 by L.L. No. 7-1996]
The twelve-month period for which the owner or owners filed
a federal personal income tax return, or, if no such return was filed,
the calendar year.
In computing these, no depreciation deduction shall be allowed
for the exhaustion, wear and tear of real or personal property held
for the production of income.
[Amended 1-19-1993 by L.L. No. 1-1993; 11-1-1994 by L.L. No. 9-1994; 12-7-1995 by L.L. No. 14-1995; 10-15-1996 by L.L. No. 7-1996; 11-17-1998 by L.L. No.
7-1998; 11-21-2000 by L.L. No. 10-2000; 11-7-2002 by L.L. No. 6-2002; 12-16-2003 by L.L. No. 5-2003[1]; 2-20-2007 by L.L. No. 1-2007[2]]
A.Â
Real property owned by one or more persons, each of
whom is 65 years of age or older, or real property owned by husband
and wife, one of whom is 65 years of age or older, shall be partially
exempt from Town real property taxes in accordance with the following
schedule:
|
Annual Income
|
Percentage of Exemption
|
|
$26,000 or less
|
50%
|
|
$26,000 or more but less than $27,000
|
45%
|
|
$27,000 or more but less than $28,000
|
40%
|
|
$28,000 or more but less than $29,000
|
35%
|
|
$29,000 or more but less than $29,900
|
30%
|
|
$29,900 or more but less than $30,800
|
25%
|
|
$30,800 or more but less than $31,700
|
20%
|
|
$31,700 or more but less than $32,600
|
15%
|
|
$32,600 or more but less than $33,500
|
10%
|
|
$33,500 or more but less than $34,400
|
5%
|
|
$34,400 or more
|
0%
|
B.Â
The above income levels will then increase $1,000
annually through 2010, such that in 2010 there will be a 50% exemption
for income up to $30,000 and a graduated reduction in exemption for
incomes more than $30,000 but less than $38,400.
[1]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 3-1-2004.
[2]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 3-1-2007.
No exemption shall be granted:
A.Â
Unless the title of the property shall have been vested
in the owner or one 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 a husband
or wife in whose name title to the property shall have been vested
at the time of death and 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 purposes of computing
such period of 12 consecutive months, and provided, further, that
in the event of a transfer by either a husband or wife to the other
spouse of all of part of the title to the property, the time of ownership
of the property by the transferor spouse shall be deemed also a time
of ownership by the transferee spouse 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 periods of ownership
shall be deemed to be consecutive for purposes of this section. Where
a residence is sold and replaced with another within one year and
both residences are within New York State, the period of ownership
of both properties shall be deemed consecutive for purposes of the
partial exemption from taxation by the Town.
[Amended 12-7-1995 by L.L. No. 14-1995]
B.Â
Unless the property is used exclusively for residential
purposes.
C.Â
Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all the owners
of the property.
A.Â
Applications for such exemptions 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 Assessor of the Town and shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in the Assessor's office
on or before the taxable status date for the Town.
B.Â
Effective January 1, 1990, any person otherwise qualifying
under this article shall not be denied the exemption if he becomes
65 years of age after the appropriate taxable status date and before
December 31 of the same year.
C.Â
In the event that the owner or all of the owners of
real property who have received an exemption hereunder on the preceding
assessment roll fails to file an application hereunder by the taxable
status date, such owner or owners may file such application on or
before grievance day.
D.Â
Notwithstanding any other provision of law, 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.
[Added 1-19-1993 by L.L. No. 1-1993]
At least 60 days prior to the taxable status
date for the Town, the Assessor 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 the taxable status date and be approved
in order for the exemption to be granted. The Assessor shall, within
three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with his application
at least one self-addressed prepaid envelope, of the approval or denial
of the application; provided, however, that the Assessor shall, upon
receipt and filing of the application, send by mail notification of
receipt to any applicant who has included two of such envelopes with
the application. Where an applicant is entitled to notice of denial
pursuant to this section, such notice shall be on a form prescribed
by the State Board and shall state the reasons for such denial and
shall further state that the applicant may have such determination
reviewed in the manner provided by law. Failure to mail any such application
form or notices or the failure of such person to receive the same
shall not prevent the levy, collection and enforcement of the taxes
on the property owned by such person.
A.Â
Any conviction of having made any willful false statement
in the application for such 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.
B.Â
Notwithstanding any inconsistent provisions of this
article, the collection of any amount of tax erroneously exempted
due to an incorrect statement in an application for exemption shall
be enforceable in the same manner provided for the collection of delinquent
taxes pursuant to the provisions of Article 10 of the Real Property
Tax Law of New York.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 1, 1991.
