[Last amended 10-26-2022 by L.L. No. 19-2022]
Pursuant to the authority granted by § 467 of the
Real Property Tax Law, and in accordance therewith, real property
in the Town of Henrietta, County of Monroe, owned by one or more persons,
each of whom is 65 years of age or over, or real property owned by
husband and wife, one of whom is 65 years of age or over, or any person
otherwise qualifying under this article shall not be denied the exemption
under this article if such person becomes 65 years of age after the
appropriate taxable status date and on or before December 31 of the
same year, where annual income or combined annual incomes is less
than $58,400 (all as determined in accordance with the New York Real
Property Tax Law), such that such property shall be exempt from taxation
by the Town of Henrietta to the extent provided in the following schedule:
Annual Income
|
Percentage Assessed Valuation Exempt From Taxation
|
---|
$50,000 or less
|
50%
|
$50,000.01 to $50,999.99
|
45%
|
$51,000 to $51,999.99
|
40%
|
$52,000 to $52,999.99
|
35%
|
$53,000 to $53,899.99
|
30%
|
$53,900 to $54,799.99
|
25%
|
$54,800 to $55,699.99
|
20%
|
$55,700 to $56,599.99
|
15%
|
$56,600 to $57,499.99
|
10%
|
$57,500 to $58,399.99
|
5%
|
$58,400 or more
|
None
|
No exemption shall be granted:
A. If the annual income of the owner
or the combined annual income of the owners of the property exceeds
the sum of $58,399.99 for the relevant assessment roll (all as determined
in accordance with the New York Real Property Tax Law). Where title
is vested in either the husband or the wife, their combined income
may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, rental income, salary
or earnings and income from self-employment but shall not include
gifts or inheritances.
[Last amended 10-26-2022 by L.L. No. 19-2022]
B. Unless the title of the property
shall have been vested in the owner or all of the owners of the property
for at least 12 consecutive months prior to the date of making application
for exemption (unless and as otherwise permitted pursuant to the New
York Real Property Tax Law).
[Amended 9-4-1974; 10-26-2022 by L.L. No. 19-2022]
C. Unless the property is used exclusively for residential
purposes.
D. Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property.
[Amended 11-1-1989 by L.L. No. 1-1989; 10-26-2022 by L.L. No. 19-2022]
A. Application for such exemption must be made by the
owner or all of the owners of the property on forms to be furnished
by the Town Assessor's office, 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 at least 120 days before the date
for filing the final assessment roll.
B. Renewal applications for the senior citizen's tax
exemption may be filed with the Town Assessor on or before the fourth
Tuesday in May each year.
Any conviction of having made any willfully
false statement in the application for such exemption shall be punishable
by a fine of not more than $100 and shall disqualify the applicant
or applicants from further exemption for a period of five years.
Such exemption shall be applicable for the assessment
roll to be prepared in 1967, and subsequent rolls, provided that any
eligible person may apply for the exemption after the effective date
of this article.