[Adopted  4-3-1974 by L.L. No. 2-1974 as Art. I of Ch. 96 of the 1974 Code]
The Town Board of the Town of Clarkstown, ever mindful of its responsibilities and obligations to provide for the welfare and financial independence of the senior citizens of this community, intends, by the enactment of this article, to provide for the protection of the elderly low-income homeowner from the increased cost of living. It is the intention of the Town Board of the Town of Clarkstown to provide tax exemptions of real property to certain of our qualifying senior citizens so as to better enable them to enjoy their retirement.
[Amended  12-13-1983 by L.L. No. 5-1983]
A. 
All real property in the Town of Clarkstown owned by one or more persons, each of whom is 65 years of age or over, or real property owned by a husband and wife, one of whom is 65 years of age or over, shall be exempt to the extent of the percentage of assessed value as provided in Subsection B appearing on the Town's assessment roll, provided that the requirements set forth in § 262-3 below are complied with.
B. 
Percentage of exemption.
[Last amended 10-25-2022 by L.L. No. 12-2022, effective 7-1-2022]
Annual Income
Percentage of Assessed Valuation Exemption From Taxation
Less than $50,000
50%
$50,000 but less than $51,000
45%
$51,000 but less than $52,000
40%
$52,000 but less than $53,000
35%
$53,000 but less than $53,900
30%
$53,900 but less than $54,800
25%
$54,800 but less than $55,700
20%
$55,700 but less than $56,600
15%
$56,600 but less than $57,500
10%
$57,500 but less than $58,400
5%
In order to qualify for an exemption, the following requirements must be met:
A. 
Each of the owners of the real property must be 65 years of age or over, except that where real property is owned by husband and wife, either husband or wife must be 65 years of age or over, until the taxable status date or before December 31 of the same year.
[Amended  2-27-1990 by L.L. No. 2-1990]
B. 
Title to the property shall have been vested in the owners of the property for at least 24 consecutive months prior to the date of the application.
[Amended  12-4-1974 by L.L. No. 5-1974]
(1) 
In computing 24 consecutive months where the property is owned by a husband or wife, in the case of the death of either in whose name title was vested at the time of death and title becomes vested solely by virtue of devise or descent from the deceased husband or wife, the survivor shall add the time of ownership by the survivor so that the ownership period is continuous.
[Added  12-13-1983 by L.L. No. 5-1983]
(2) 
A transfer by the husband or wife to the other of all or part of the title shall be deemed a continuous period of ownership by the transferee to comply with the 24 consecutive months.
[Added  12-13-1983 by L.L. No. 5-1983]
(3) 
Where property of the owner or owners has been acquired to replace property formerly owned by the owner or owners and taken by eminent domain or other involuntary proceedings except a tax sale, the period of ownership of the property for which application is made shall be considered consecutive in computing 24 months.
[Added  12-13-1983 by L.L. No. 5-1983]
(4) 
Where a residence is sold and replaced within one year and is in the same assessing unit of the municipality or where both residences are within the state, the period of ownership of the former shall be combined with the replacement and deemed consecutive for the exemption application.
[Added  12-13-1983 by L.L. No. 5-1983]
C. 
The property must be used exclusively for residential purposes and be occupied in whole or in part by the owner or owners and be their legal residence.
D. 
The combined income of all of the owners of property must have been less than $29,000 during the 12 months immediately preceding the date of making the application for exemption. Where title to the property is vested in either a husband or a wife, the combined income of the husband and wife may not exceed $29,000. Where the real property tax exemption has been granted, the exemption on property owned by the husband and wife shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is 62 years of age. "Income," includes all social security and retirement payments, interest, dividends, net rental income, salaries or other earnings, including net income for self-employment. However, all medical and prescription drug expenses which are actually paid by the senior citizen and not reimbursed or paid by insurance may be used to offset this income. "Income" does not include gifts, inheritances, nor veterans disability compensation as defined in Title 38 of the U.S. Code.
[Last amended 10-20-2009 by L.L. No. 6-2009, effective  1-1-2010]
A. 
Application for such exemption 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, which application shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date.
B. 
Late filing of application.
[Added 8-9-2016 by L.L. No. 9-2016]
(1) 
In the event the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed before taxable status date, with the Assessor on or before the date for the hearing of complaints.
(2) 
In the event the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date and the owner, or all of the owners, believe that cause existed for the failure to file the renewal application by that date, such owner or owners may, no later than the last day for paying taxes without incurring interest or penalty, submit a written request to the Assessor asking him or her to extend the filing deadline and grant the exemption. Such request shall contain an explanation of why the deadline was missed, and shall be accompanied by a renewal application reflecting the facts and circumstances as they existed on the taxable status date. The Assessor may extend the filing deadline and grant the exemption if he or she is satisfied that (i) good cause existed for the failure to file the renewal application by the taxable status date, and that (ii) the applicant is otherwise entitled to the exemption. The Assessor shall mail notice of his or her determination to the owner/owners. If the determination states that the Assessor has granted the exemption, he or she shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a "clerical error" pursuant to Real Property Tax Law § 467 and shall be corrected accordingly.
[Amended  12-13-1983 by L.L. No. 5-1983]
At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted an 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:
A. 
If the applicant provides two self-addressed prepaid envelopes, the Assessor shall not only acknowledge receipt of the application but shall, within three days after completion and filing of the tentative assessment roll, notify the applicant of the approval or denial of the application.
B. 
If the applicant is entitled to a notice of denial, the form shall be as prescribed by the state board and shall state the reason for such denial. The applicant may have the determination reviewed in the manner provided for by law.
C. 
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 the property owned by such person.
The burden of proof is upon the applicant to show eligibility pursuant to this article.
A. 
Any conviction of having made any willfully false statement in the application for exemption under this article 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. 
The Town of Clarkstown, on any amount of taxes erroneously exempted as a result of an incorrect statement in an application, may collect the same in the same manner provided for the collection of delinquent taxes pursuant to Article 10 of the Real Property Tax Law
[Added  12-13-1983 by L.L. No. 5-1983]