[Adopted 11-28-1989]
[Amended 4-8-1999 by L.L. No. 1-1999]
In accordance with and subject to the provisions
of § 467 of the Real Property Tax Law, the tax exemption
shall be be raised from $9,200 to $17,699.99. This change shall take
effect in February 1999.
If eligible, senior citizens may obtain forms
at the Assessor's office.
[Added 5-22-2017 by L.L.
No. 1-2017]
A.
Application for such exemption must be made by the owner or all owners
of the property on forms prescribed by the State Board, to be furnished
by the appropriate assessing authority, 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.
B.
When a renewal application for the exemption authorized by this section
has not been filed on or before the taxable status date, and the owner
believes that good cause existed for the failure to file the renewal
application by that date, the owner 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 good cause
existed for the failure to file the renewal application by the taxable
status date, and that the applicant is otherwise entitled to the exemption.
The assessor shall mail notice of his or her determination to the
owner. 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 for purposes
of Title 3 of Article 5 of the New York State Real Property Tax Law,
and shall be corrected accordingly.
