[Adopted 9-2-1982 by L.L. No. 4-1982 (Ch. 60, Art. I, of the 1964 Code)]
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.