[Adopted 6-29-1977 by L.L. No. 6-1977 (Ch. 131 of the 1976
Code)]
This article shall be known and may be cited
as the "Tax Exemption Law of the Town of Perinton."
This article is adopted pursuant to the provisions
of § 467 of the Real Property Tax Law of the State of New
York, as the same may be amended from time to time.
[Amended 11-29-1989 by L.L. No. 6-1989]
This article shall apply to all real property
assessed within the Town of Perinton, including those areas within
the corporate limits of the Village of Fairport.
[Amended 11-9-1983 by L.L. No. 1-1983; 11-29-1989 by L.L. No.
6-1989; 11-13-1991 by L.L. No. 7-1991; 11-9-1994 by L.L. No. 9-1994; 12-13-1995 by L.L. No. 6-1995]
Real property owned by one or more persons, each of whom is 65 years of age or over prior to the end of the calendar year of the year in which application is made, or real property owned by husband and wife, one of whom is 65 years of age or over prior to the end of the calendar year of the year in which application is made, shall be exempt from taxation by the Town of Perinton to the extent of 50% of the assessed valuation thereof if the owners do not exceed the annual maximum income level (MIL) defined in § 186-7A below. If the MIL is exceeded by less than $8,400, then the exempt percentage shall be reduced as follows:
|
Annual Income Exceeding MIL
|
Exemption Percentage
|
|---|---|
|
By less than $1,000
|
45%
|
|
By $ 1,000 or more, but by less than $2,000
|
40%
|
|
By $2,000 or more, but by less than $3,000
|
35%
|
|
By $3,000 or more, but by less than $3,900
|
30%
|
|
By $3,900 or more, but by less than $4,800
|
25%
|
|
By $4,800 or more, but by less than $5,700
|
20%
|
|
By $5,700 or more, but by less than $6,600
|
15%
|
|
By $6,600 or more, but by less than $7,500
|
10%
|
|
By $7,500 or more, but by less than $8,400
|
5%
|
No exemptions shall be granted:
A.
If 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 exemption exceeds the maximum income level, except as provided in § 186-6. The maximum income level (MIL) constituting eligibility for this exemption is $26,000, thence in $1,000 increments annually through 2010. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either husband or wife, their combined income may not exceed such sum. Such 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 the federal foster grandparent program, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.
[Last amended 1-10-2007 by L.L. No. 1-2007]
B.
Unless the title of the property shall have been vested
in the owner or all of the owners of 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 husband or wife
in whose name title of 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 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 property for which application is made for exemption and such
periods of ownership shall be deemed to be consecutive for purposes
of this section.
[Amended 12-13-1995 by L.L. No. 6-1995]
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 of the
owners of the property.
[Amended 1-8-1986 by L.L. No. 1-1986]
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 Assessor of the Town of
Perinton and 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. In the event that the owner or all of the owners of real property
which has received an exemption pursuant to this section on the preceding
assessment roll fails to file the application pursuant to this section
on or before taxable status date, such owner or owners may file the
application, executed as if such application had been filed on or
before the date for the hearing of complaints.
[Amended 1-8-1986 by L.L. No. 1-1986]
At least 60 days prior to the appropriate taxable status date, the Assessor of the Town of Perinton 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 in accordance with § 186-8 and be approved in order for the exemption to be granted. 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 property owned by such person.
Any conviction of having made any willfully
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.
The Town Board may from time to time amend,
supplement, change, modify or repeal this article pursuant to the
provisions of the Town Law, the General Municipal Law and the Real
Property Tax Law applicable thereto.
This article shall take effect on the first
day of January 1976, and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after January
1, 1975.
