[Amended 10-19-1983; 12-3-1986; 11-1-1989 by L.L. No. 1-1989; 2-7-1990 by L.L. No. 1-1990; 1-6-1991 by L.L. No. 4-1991; 2-15-1995 by L.L. No. 1-1995; 11-15-1995 by L.L. No. 3-1995; 11-6-1996 by L.L. No. 1-1996; 2-17-1999 by L.L. No. 2-1999; 12-20-2000 by L.L. No. 7-2000; 12-4-2002 by L.L. No. 6-2002; 12-17-2003 by L.L. No. 3-2003; 1-17-2007 by L.L. No. 5-2006]
Pursuant to the authority granted by § 467 of the Real Property Tax Law, 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, with income or combined incomes of less than $34,400 shall be exempt from taxation by the Town of Henrietta to the extent provided in the following schedule:
No exemption shall be granted:
If the income of the owner or the combined income of the owners of the property exceeds the sum of $34,399.99 for the 12 consecutive months immediately preceding the date of making application for exemption for the 2007 assessment roll. *This amount shall automatically increase by $1,000 per year for each of the subsequent three years, accordingly affecting the above schedule. 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.
[Amended 9-16-1970; 9-20-1972; 9-4-1974; 6-15-1977; 6-20-1979; 1-7-1981; 9-15-1982; 10-19-1983; 12-3-1986; 1-6-1991 by L.L. No. 4-1991; 2-15-1995 by L.L. No. 1-1995; 11-15-1995 by L.L. No. 3-1995; 11-6-1996 by L.L. No. 1-1996; 2-17-1999 by L.L. No. 2-1999; 12-20-2000 by L.L. No. 7-2000; 12-4-2002 by L.L. No. 6-2002; 12-17-2003 by L.L. No. 3-2003; 1-17-2007 by L.L. No. 5-2006]
Unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 24 consecutive months prior to the date of making application for exemption.
Unless the property is used exclusively for residential purposes.
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.
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 90 days before the date for filing the final assessment roll.
Renewal applications for the senior citizen's tax exemption may be filed with the Town Assessor on or before the third Tuesday in May each year.
[Added 11-1-1989 by L.L. No. 1-1989]
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.