[Adopted 11-2-1966]
[Amended 12-15-1993 by L.L. No. 13-1993]
Real property owned by one or more persons,
one of whom is 65 years of age or over, shall be exempt for taxes
by the Town of Evans to the extent of 50% of the assessed valuation
thereof.
[Amended 6-2-1971; 3-21-1973; 6-4-1975; 6-15-1977; 5-6-1987 by L.L. No. 4-1987; 4-21-1993 by L.L. No. 2-1993; 4-5-1995 by L.L. No. 7-1995; 4-2-2008 by L.L. No. 3-2008; 9-5-2018 by L.L. No.
7-2018]
No exemption shall be granted if the income
of the owner or the combined income of the owners of the property
exceeds the sum of $24,000 for the 12 consecutive months immediately
preceding the date of making application for exemption. Where title
is vested in either the husband or the wife, their combined income
may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, rental income, salary
or earnings and income from self-employment, but shall not include
gifts or inheritances or veteran disability compensation.
[Amended 12-15-1993 by L.L. No. 13-1993]
No exemption shall be granted unless the title
of the property shall have been vested in the owner or all of the
owners of the property at least 24 consecutive months prior to the
date of making application for exemption.
No exemption shall be granted 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 12-15-1993 by L.L. No. 13-1993; 8-15-2018 by L.L. No. 5-2018; 9-5-2018 by L.L. No.
8-2018]
Application for such exemption must be made by the owners or
all of the owners of the property on forms to be furnished by the
Town Assessor's office. Each application shall furnish the information
and be executed in the manner required or prescribed in such forms
and shall be filed in the Town Assessor's office by March 1 of
each calendar year. In the event the owner(s) of property which has
received a senior citizens exemption on a preceding assessment roll
fail(s) to file the application for said exemption before taxable
status date, the Town Assessor shall be authorized to accept said
application for renewal, provided that same is filed before the date
for the hearing of complaints of assessments where failure to file
a timely application results from:
