[Added 12-30-1993 by L.L. No. 10-1993; amended 2-2-2023 by L.L. No. 1-2023]
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%
|
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.