[Adopted 6-12-1984 as part of L.L. No. 5-1984]
[Amended 11-8-2006 by L.L. No. 35-2006; 11-2-2023 by L.L. No. 28-2023]
Pursuant to § 467 of the Real Property Tax Law, or other applicable or successor law, a partial real property tax exemption shall be in effect for qualified persons over sixty-five (65) years of age whose annual income does not exceed the amounts shown in this Article.
To qualify for the senior citizen real property tax exemption, the following conditions shall be met:
A. 
The subject real property shall be owned by one (1) or more persons, each of whom is sixty-five (65) years of age or over; or owned by a married couple, one (1) of whom is sixty-five (65) years of age or over.
[Amended 2-27-1996 by L.L. No. 4-1996; 11-2-2023 by L.L. No. 28-2023]
(1) 
For the purpose of this section, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by tenant-stockholder's share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
(2) 
That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant-stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this section and any exemption so granted shall be credited by the appropriate taxing authority against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
B. 
The income of the owner, or the combined income of the several owners, of the subject real property for the income tax year of the second most recent calendar year preceding the date of the application for said exemption, shall not exceed the limitations enumerated in § 178-3 herein.
[Amended 11-2-2023 by L.L. No. 28-2023]
C. 
Where title is vested in either the married couple, their combined income may not exceed the limitations enumerated in § 178-3 herein.
[Amended 11-2-2023 by L.L. No. 28-2023]
D. 
For the purposes of this article, income shall have the meaning set forth in RPTL, Sec 467, subd. 3(a)(iv) based upon the applicant's Federal Adjusted Gross Income (hereinafter "FAGI") and then modified as follows:
[Amended 11-2-2023 by L.L. No. 28-2023]
(1) 
All Social Security benefits shall be included in the calculation of income.
(2) 
Distributions received from an Individual Retirement Account or Individual Retirement Annuity shall be included in the calculation of income; and
(3) 
Income shall be offset by all medical and prescription drug expenses actually paid that were not reimbursed or paid for by insurance.
E. 
All the terms, conditions and exceptions as set forth in § 467 of the Real Property Tax Law of the State of New York, as amended, are adopted herein unless otherwise specified, as though fully set forth within this article.
[Amended 11-14-1989 by Ord. No. 89-CE-7; 8-21-1990 by Ord. No. 90-CE-5; 12-4-1991 by Ord. No. 91-CE-10; 2-9-1993 by Ord. No. 93-CE-1; 11-15-1994 by L.L. No. 10-1994; 11-21-1995 by L.L. No. 6-1995; 12-17-1996 by L.L. No. 16-1996; 9-10-1997 by L.L. No. 20-1997]
Real property owners who qualify under § 178-2 herein for the senior citizen real property tax exemption shall be entitled to the following:
A. 
Exemptions. A percentage exemption from assessed valuation for taxation based on income levels, as follows:
[Amended 1-12-1999 by L.L. No. 1-1999; 10-24-2000 by L.L. No. 31-2000; 11-19-2002 by L.L. No. 61-2002; 12-16-2003 by L.L. No. 40-2003; 1-9-2007 by L.L. No. 3-2007; 11-2-2023 by L.L. No. 28-2023; 2-25-2026 by L.L. No. 5-2026]
Income Level for 2010 Town Assessment Roll
Percentage of Exemptions
$29,000 or less
50
More than $29,000, but less than $30,000
45
$30,000 or more, but less than $31,000
40
$31,000 or more, but less than $32,000
35
$32,000 or more, but less than $32,900
30
$32,900 or more, but less than $33,800
25
$33,800 or more, but less than $34,700
20
$34,700 or more, but less than $35,600
15
$35,600 or more, but less than $36,500
10
$36,500 or more, but less than $37,400
5
Income Level for 2026 Town Assessment Roll
Percentage of Exemptions
$47,000 or less
65
More than $47,000, but less than $48,000
60
$48,000 or more, but less than $49,000
55
$49,000 or more, but less than $50,000
50
$50,000 or more, but less than $50,999
45
$51,000 or more, but less than $51,999
40
$52,000 or more, but less than $52,999
35
$53,000 or more, but less than $53,899
30
$54,800 or more, but less than $55,699
25
$55,700 or more, but less than $56,599
15
$56,600 or more, but less than $57,499
10
$57,500 or more, but less than $58,399
5
B. 
Extensions. Each year, prior to the adoption of the final budgets of the Town, wherein the levy of any taxes on real property located within the Town is established, the Town Board shall enact a resolution authorizing an extension of no more than five (5) business days, following the date for paying over such taxes, for the payment of taxes without interest or penalty to any resident of the Town who has received an exemption pursuant to this article, related to their principal residence located within the Town. The number of days to be granted each year shall be upon the recommendation of the Receiver of Taxes, in order so as not to jeopardize the Town's compliance with the Suffolk County Tax Act. Any taxes not paid within the extension period shall be subject to the same interest and penalties that would have applied if no extension had been granted.[1]
[1]
Editor's Note: Former Subsections C and D, regarding offset of income levels and veterans disability compensation, which immediately followed, was repealed 11-2-2023 by L.L. No. 28-2023.
[Amended 11-2-2023 by L.L. No. 28-2023]
A. 
Procedure.
[Amended 3-24-1992 by L.L. No. 2-1992]
(1) 
Such exemption shall be granted only upon application by the owner or all of the owners of the real property on a form prescribed and made available by the State Board. The applicant or applicants shall furnish such information as the Board shall require, and the Town Assessor shall approve or deny said application based on the provisions of § 467 of the Real Property Tax Law of the State of New York and the provisions of this article. The application shall be filed, together with any required documentation, with the Town Assessor on or before the taxable status date (March 1). Any person otherwise qualifying under this section shall not be denied the exemption under this section if he becomes sixty-five (65) years of age after the appropriate taxable status date and on or before December 31 of the same year.
(2) 
In the event that the owner or all of the owners of the property which has received an exemption pursuant to this chapter on the preceding assessment roll fail to file the application required on or before taxable status day (March 1), such owners may file the application, executed as if such application had been filed on or before the taxable status day (March 1) with the Assessor on or before the date for hearing of complaints (the third Tuesday in May).
(3) 
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 assessments may be filed, where failure to file a timely application resulted from (a) a death of the applicant's spouse, child, parent, brother or sister; or (b) 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 2-10-1998 by L.L. No. 6-1998]
B. 
Any person who has been granted an exemption pursuant to this Article on five consecutive completed assessment rolls shall not be subject to the requirements set forth on Subsection A of this section; however, said persons shall be mailed an application form by the Assessor and a notice informing him of his rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person, a sworn affidavit must be included with the tax payment, which shall state that such person continues to be eligible for said exemption. Such affidavit shall be on a form prescribed by the State Board as provided by the Assessor. If such affidavit is not included with the tax payment, the Receiver of Taxes shall proceed pursuant to § 551-a of the Real Property Tax Law.
[Added 11-14-1989 by Ord. No. 89-CE-5]
[Added 11-8-2006 by L.L. No. 35-2006[1]]
1.
A partial exemption of real property taxes under the “Enhanced Senior Star” program is being provided in accordance with the requirements of § 425(4) of the Real Property Tax Law, or other applicable or successor law.
2.
An extension of up to five (5) business days to pay real property taxes for a principal residence, without interest or penalty, may be granted by the Town Board to residents who qualify for and receive an “Enhanced Senior Star” exemption. The length of any extension shall be fixed by resolution of the Town Board upon the recommendation of the Receiver of Taxes and before the levy of any taxes on real property. Any tax not paid within the period of extension shall be subject to the same interest and penalties as if no extension had been granted.
[1]
Editor's Note: This local law also repealed former § 178-5, Severability.