[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.
[Amended 10-15-1996 by L.L. No. 7-1996; 2-6-2024 by L.L. No. 1-2024]
This article is adopted pursuant to the authority
of New York State Real Property Law § 467. All definitions,
terms and conditions of such statute shall apply to this article.
Additionally, 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 second-latest calendar year immediately preceding
the date of making application for the partial tax exemption shall
be determinative of eligibility. Where title is vested in a married
person, the combined income of such person and such person’s
spouse shall be determinative of eligibility, except where one spouse
or ex-spouse is absent from the property due to divorce, legal separation,
or abandonment, then only the income of the spouse or ex-spouse residing
on the property shall be considered. The term "income" as used herein
shall mean the "adjusted gross income" for federal income tax purposes
as reported on the applicant’s federal or state income tax return
for the applicable income tax year, subject to any subsequent amendments
or revisions, plus any social security benefits not included in such
federal adjusted gross income and any tax-exempt interest or dividends
that were excluded from the applicant’s federal adjusted gross
income. Income shall not mean distributions received from an individual
retirement account or individual retirement annuity that were included
in the applicant’s federal adjusted gross income, and any losses
that were applied to reduce the applicant’s federal adjusted
gross income shall be subject to the following limitations: 1) the
net amount of loss reported on federal Schedule C, D, E, or F shall
not exceed $3,000 per schedule; 2) the net amount of any other separate
category of loss shall not exceed $3,000; and 3) the aggregate amount
of all losses shall not exceed $15,000. The applicant’s income
shall not be offset by all medical and prescription drug expenses
actually paid that were not reimbursed or paid by insurance.
[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]; 2-6-2024 by L.L. No. 1-2024]
Real property owned by one or more persons, each of whom is
65 years of age or older, or real property owned by a married couple
or by siblings, 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
|
|---|---|
|
Less than $50,000
|
50%
|
|
$50,000 to $50,999.99
|
45%
|
|
$51,000 to $51,999.99
|
40%
|
|
$52,000 to $52,999.99
|
35%
|
|
$53,000 to $53,899.99
|
30%
|
|
$53,900 to $54,799.99
|
25%
|
|
$54,800 to $55,699.99
|
20%
|
|
$55,700 to $56,599.99
|
15%
|
|
$56,600 to $57,499.99
|
10%
|
|
$57,500 to $58,399.99
|
5%
|
|
$58,400 or more
|
0%
|
[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.
[Amended 12-7-1995 by L.L. No. 14-1995; 2-6-2024 by L.L. No. 1-2024]
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the property for the applicable income tax year equals or exceeds
the sum of $58,400.
B.
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 a married person 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 spouse, the time of ownership of the property by
the deceased spouse 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 married person 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
period 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.
C.
Unless the property is used exclusively for residential purposes.
D.
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.
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.
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.
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.
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.
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.
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.
