[Adopted 12-2-1970]
[Added 12-30-1993 by L.L. No. 10-1993; amended 2-2-2023 by L.L. No. 1-2023[1]]
A. 
Senior citizens. Real property situate within the bounds of the Town of Esopus, Ulster County, New York, owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, or by siblings, one of whom is 65 years of age or over, shall be exempt from taxation for real estate taxes to be levied by the Town of Esopus by the percentage of exemption specified for the annual income ranges listed below. Such exemption shall be based upon the assessed valuation of the exempt real property and shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. For the purposes of this section, "sibling" shall mean a brother or sister, whether related through half blood, whole blood or adoption.
B. 
Persons with disabilities. In accordance with the authorization of Subdivision 1 of § 459-c of the Real Property Tax Law, a partial exemption from real property taxation by the Town of Esopus is granted for property described in § 459-c of the Real Property Tax Law in accordance with the annual income ranges listed below.
Annual Income Ranges
Percentage of Assessed Valuation Exempt from Taxation
$41,600 or less
50%
More than $41,600, but less than $42,600
45%
$42,600 or more, but less than $43,600
40%
$43,600 or more, but less than $44,600
35%
$44,600 or more, but less than $45,500
30%
$45,500 or more, but less than $46,400
25%
$46,400 or more, but less than $47,300
20%
$47,300 or more, but less than $48,200
15%
$48,200 or more, but less than $49,100
10%
$49,100 or more, but less than $50,000
5%
$50,100 or more
0%
[1]
Editor's Note: This local law also changed the title of this article from "Senior Citizens Tax Exemption" to "Senior Citizens and Persons with Disabilities and Limited Income."
As used in this article, the following terms shall have the meanings indicated:
INCOME
Includes social security and retirement benefits, interest, net rental income, salary or earnings and net income from self-employment, but shall not include gifts or inheritances.
INCOME TAX YEAR
The twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year.
[Amended 9-14-1977; 11-14-1979; 12-15-1982; 5-11-1988 by Ord. No. 8-1988; 5-11-1988 by Ord. No. 9-1988]
A. 
Where title is vested in either the husband or wife, their combined income may not exceed the income range set forth in § 109-1.
B. 
Income shall include social security, retirement benefits, interest, dividends and other usual forms of income.
[Amended 4-16-1981 by L.L. No. 4-1981]
To be entitled to such exemption, the owner or all of the owners of the property shall have been vested with title for the last 24 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death and then becomes vested solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months, and provided further that where real property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which the application is made for exemption, and such period of ownership shall be deemed to be consecutive for purposes of this section.
An applicant shall not be entitled to such exemption if his property is used other than exclusively for residential purposes.
An applicant shall not be entitled to said exemption unless the real property is the legal residence of and is occupied in whole or in part by the owner or all of the owners of the property.
Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school of elementary or secondary education.
Application for such exemption must be made by the owner or all of the 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.
At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before the taxable status date and be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
This article is enacted pursuant to authority vested in the Town Board of the Town of Esopus by the Real Property Tax Law § 467 and is adopted subject to any further provisions set forth in said section.