[Adopted 4-4-1996 by L.L. No. 2-1996,
as last amended 4-20-2004 (Ch. 185, Art. II, of the 1999 Code); amended
in its entirety ]
There shall be allowed an exemption from the
taxes imposed by the Town of Marilla upon real property owned by one
or more persons, each of whom is 65 years of age or over, and upon
real property owned by a husband and wife, one of whom is 65 years
of age or over, to the extent of 50% of the assessed valuation thereof,
provided that 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 exemption does not exceed the sum
of $24,000.
A.
This article is adopted pursuant to the authority
of Real Property Tax Law § 467. All definitions, terms and
conditions of such statute shall apply to this article.
B.
Real property, owned by one or more persons, each of whom is 65 years
of age or older, or by a husband and wife, one of whom is 65 years
of age or older, whose income is limited, and used as the legal residence
of such person or persons, shall be entitled to a partial exemption
from taxation to the extent of a maximum of 50% of assessed valuation
in accordance with the following schedule:
[Amended 9-13-2018 by L.L. No. 4-2018]
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
Up to $27,000
|
50%
|
|
$27,000.01 or more but less than $27,999.99
|
45%
|
|
$28,000 or more but less than $28,999.99
|
40%
|
|
$29,000 or more but less than $29,999.99
|
35%
|
|
$30,000 or more but less than $30,899.99
|
30%
|
|
$30,900 or more but less than $31,799.99
|
25%
|
|
$31,800 or more but less than $32,699.99
|
20%
|
|
$32,700 or more but less than $33,599.99
|
15%
|
|
$33,600 or more but less than $34,999.99
|
10%
|
|
$35,000 or more but less than $35,399.99
|
5%
|
C.
Income for any person making application for a senior citizens exemption
under this article shall not include disability compensation from
the United States Department of Veterans Affairs as defined in Title
38 of the United States Code.
[Amended 9-13-2018 by L.L. No. 4-2018]
D.
Application for exemptions provided in accordance with this article
shall be made in the manner prescribed by Section 467 of the Real
Property Tax Law of the State of New York.
[Amended 9-13-2018 by L.L. No. 4-2018]
E.
Future amendment to the income level and exemption level provisions
of this article may be adopted by Resolution of the Town Board of
the Town of Marilla, as permitted by Section 467, Subsection 1(b)(2)
and (3) of the New York State Real Property Tax Law, after a public
hearing has been held. The Town Clerk will publish a notice of a public
hearing in the official newspaper of the Town, such publication to
be not less than five days before the date of the public hearing.
The Town Clerk will also post one copy of the notice of public hearing
no later than the day such notice is published.
[Added 9-13-2018 by L.L.
No. 4-2018]
Application for the exemption provided by this
article shall be made in the manner prescribed by § 467
of the Real Property Tax Law of the State of New York. In the event
that the owner, or all of the owners, of property which has received
an exemption pursuant to this article on the preceding assessment
roll fails to file the application required pursuant to law on or
before the taxable status date, such owner or owners may file the
application, executed as if such application had been filed on or
before the taxable status date with the Assessor on or before the
date for the hearing of the complaints.
