Pursuant to the authority granted to municipalities
by the provisions of the Real Property Tax Law of the State of New
York, as last amended, with regard to the granting by municipalities
of partial exemptions from real property taxation for residential
property owned and occupied by certain persons with limited income
who are 65 years of age or over, the Village of Westbury hereby enacts
and adopts such tax exemption.
[Amended 12-3-2020 by L.L. No. 4-2020]
A. The eligibility criteria and the procedures for making application
and for granting or denying such applications shall be as provided
by the Real Property Tax Law, as last amended.
B. Extension of time to file.
(1) Where 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 completed renewal application and all required accompanying material,
reflecting the facts and circumstances as they existed on the taxable
status date. The Assessor may, in his or her discretion, provide a
packet for this purpose with all required information outlined therein.
(2) The Assessor may extend the filing deadline and grant the exemption
if he or she is satisfied that i) good cause existed for the failure
to file the renewal application by the taxable status date, and that
ii) 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 Real Property Tax Law and shall be
corrected accordingly.
[Amended 12-1-1983 by L.L. No. 4-1983; 8-16-1990 by L.L. No.
4-1990; 11-5-1992 by L.L. No. 8-1992; 10-6-1994 by L.L. No. 2-1994; 11-2-1995 by L.L. No. 3-1995; 11-21-1996 by L.L. No. 9-1996; 11-2-2000 by L.L. No. 11-2000; 1-9-2003 by L.L. No. 3-2003; 12-10-2009 by L.L. No.
16-2009; 2-16-2023 by L.L. No. 3-2023]
A. A person, otherwise eligible for the real property
tax exemption provided by this article, shall be eligible for an exemption
in an amount in accordance with the following schedule, expressed
as a percentage of assessed valuation of that real property, based
on the annual income of the person where the maximum income eligibility
level was established from time to time by resolution of the Board
of Trustees, as provided in § 467 of the Real Property Tax
Law.
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
---|
|
Up to and including $41,600
|
50%
|
|
More than $41,600 but less than $42,600
|
45%
|
|
More than $42,600 but less than $43,600
|
40%
|
|
More than $43,600 but less than $44,600
|
35%
|
|
More than $44,600 but less than $45,500
|
30%
|
|
More than $45,500 but less than $46,400
|
25%
|
|
More than $46,400 but less than $47,300
|
20%
|
|
More than $47,300 but less than $48,200
|
15%
|
|
More than $48,200 but less than $49,100
|
10%
|
|
More than $49,100 but less than $50,000
|
5%
|
B. The maximum amount of annual income in the preceding
schedule shall be the sum of $50,000, or such other sum authorized
by the Real Property Tax Law, as is fixed from time to time by resolution
of the Board of Trustees, after a public hearing thereon.