[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]
Income Level for 2010 Town Assessment
Roll
|
Percentage of Exemptions
|
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$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 2024 Town Assessment Roll
|
Percentage of Exemptions
|
---|
$50,000 or less
|
50
|
More than $50,000, 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
|
$53,900 or more, but less than $54,799
|
25
|
$54,800 or more, but less than $55,699
|
20
|
$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.
[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.
|
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.
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