Village of Scarsdale, NY Senior Citizens Exemption

[Amended 2-13-2007 by L.L. No. 1-2007; 2-14-2023 by L.L. No. 3-2023; 1-9-2024 by L.L. No. 2-2024]

The Village of Scarsdale hereby elects to grant property tax exemptions to persons age 65 years and over, subject to all the conditions and provisions contained in § 467 of the Real Property Tax Law, as well as these set forth within, to the extent indicated below. For purposes of determining age eligibility, the Village of Scarsdale grants eligibility to those persons reaching age 65 on or before December 31.

(1)

For the period commencing July 1, 2009, and expiring on June 30, 2022:

Maximum Income Exemption Eligibility	Percentage of Assessed Valuation Exempt From Taxation
Not more than $29,000	50%
$29,000.01 or more but less than $29,999.99	45%
$30,000 or more but less than $30,999.99	40%
$31,000 or more but less than $31,999.99	35%
$32,000 or more but less than $32,899.99	30%
$32,900 or more but less than $33,799.99	25%
$33,800 or more but less than $34,699.99	20%
$34,700 or more but less than $35,599.99	15%
$35,600 or more but less than $36,499.99	10%
$36,500 or more but less than $37,399.99	5%

(2)

Commencing with the June 1, 2023 Assessment Roll (2024 tax billing cycle):

Maximum Income Exemption Eligibility	Percentage of Assessed Valuation Exempt From Taxation
Not more than $50,000	50%
$50,000.01 or more but less than $50,999.99	45%
$51,000 or more but less than $51,999.99	40%
$52,000 or more but less than $52,999.99	35%
$53,000 or more but less than $53,899.99	30%
$53,900 or more but less than $54,799.99	25%
$54,800 or more but less than $55,699.99	20%
$55,700 or more but less than $56,599.99	15%
$56,600 or more but less than $57,499.99	10%
$57,500 or more but less than $58,399.99	5%

The income of the owner or the combined income of the owners of the property shall be based on the income tax year immediately preceding the date an application for exemption is filed; provided that if no federal personal income tax return is filed by the owner or owners of the property for the applicable income tax year, the owner or owners' income shall be determined based upon the amount of income that would have so been reported if such a federal personal income tax return had been filed. "Income tax year" shall mean the twelve-month period for which the owner or owners file a federal personal income tax return, or, if no such return is filed, the calendar year. The Town Assessor shall have the discretion to seek supporting documentation from an applicant(s) when evaluating an application for this exemption.

Where title to the property is vested in either married spouse, married spouses' combined income may not exceed the maximum income sum set forth above.

For purposes of determining eligibility, "income" shall be computed pursuant to Real Property Tax Law § 467(3)(a)(iv) and consist of the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the income tax year specified in Subsection B above, subject to any subsequent amendments or revisions, and including tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income, plus any social security benefits not included in such federal adjusted gross income. In accordance with Real Property Tax Law § 467(3)(a)(iv)(2), "income" shall include distributions received from an individual retirement account or individual retirement annuity that were included in the applicant's federal adjusted gross income. Losses applied to reduce an applicant's federal adjusted gross income shall be subject to the limitations specified in Real Property Tax Law § 467(3)(a)(iv)(5). For purposes of determining income eligibility, the calculation of total income shall not include a veteran's disability compensation.

Except as otherwise provided for in New York State Real Property Tax Law § 467, to be eligible for exemption pursuant to this article, the property must be the legal residence and be occupied in whole or in part by the owners.

Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted by the total amount assessed; provided, however, that no parcel may receive both an exemption pursuant to this article and a person with disability's tax exemption pursuant to § 269-23 of this chapter.

[Added 4-28-2020 by L.L. No. 1-2020]

Purpose. The Scarsdale Village Code requires those persons aged 65 or older who want to apply for a partial exemption from real estate taxes to file an application therefor by no later than May 1 of each calendar year. The novel coronavirus pandemic may make it impossible for certain eligible persons to meet this deadline. So that such persons do not miss the opportunity to file for such exemption, this section extends the time for filing a renewal application for the 2020 assessment roll to coincide with the last date for filing an administrative complaint challenging an assessment appearing on the Village's 2020 tentative assessment roll.

The owner or all of the owners must file an application annually in the Assessor's office of the Village in which the real property is located. Applications must be filed in the Assessor's office on or before the taxable status date of the Town/Village assessment roll, which is May 1 of each calendar year. Notwithstanding the preceding sentence, the last date for filing renewal of such applications in 2020 shall be June 16, 2020.

Severability. Should any provision of this section be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provision of this section, which may be implemented without the invalid or unconstitutional provisions.

The above date for filing renewal applications shall only be applied to 2020 renewal application.