[Adopted 2-28-2008 by L.L. No. 2-2008[1]]
[1]
Editor's Note: This local law superseded former Art. II, Senior
Citizens Exemption, adopted 9-23-1993 by L.L. No. 2-1993, as amended.
All real property located within the Village of Webster which
is owned by persons 65 years of age or over shall be exempt from taxation
to the extent of 50% to 5% of the assessed valuation thereof subject
to the requirements and limitations of § 467 of the Real
Property Tax Law and based upon the income limit of the owner age
65 and over, according to the following income eligibility schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$26,000 or less
|
50%
|
|
More than $26,000 but less than $27,000
|
45%
|
|
27,000 or more but less than $28,000
|
40%
|
|
$28,000 or more but less than $29,000
|
35%
|
|
$29,000 or more but less than $29,900
|
30%
|
|
$29,900 or more but less than $30,800
|
25%
|
|
$30,800 or more but less than $31,700
|
20%
|
|
$31,700 or more but less than $32,600
|
15%
|
|
$32,600 or more but less than $33,500
|
10%
|
|
$33,500 or more but less than $34,400
|
5%
|
Notwithstanding any other provision of law, any person otherwise
qualifying for the senior citizen tax exemption pursuant to New York
State Real Property Tax Law § 467 shall not be denied the
exemption if he or she becomes 65 years of age after the appropriate
taxable status date and before December 31 of the same year.
Notwithstanding any other provision of the law, the Assessor
of the Town of Webster is authorized to accept applications for renewal
of exemption after the taxable status date on or before the date for
the hearing of complaints from the owner, or all of the owners, of
property which has received a tax exemption.
This article shall take effect immediately upon the appropriate
filings as required by law and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after January
1, 2008.
