[Adopted 8-3-1966]
[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:
|
*2007 Annual Income
|
Percentage Assessed Valuation Exemption
From Taxation
|
|---|---|
|
$25,999 or less
|
50%
|
|
$26,000 to $26,999
|
45%
|
|
$27,000 to $27,999
|
40%
|
|
$28,000 to $28,999
|
35%
|
|
$29,000 to $29,899
|
30%
|
|
$29,900 to $30,799
|
25%
|
|
$30,800 to $31,699
|
20%
|
|
$31,700 to $32,599
|
15%
|
|
$32,600 to $33,499
|
10%
|
|
$33,500 to $34,399
|
5%
|
|
$34,400 or more
|
None
|
No exemption shall be granted:
A.
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]
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 24
consecutive months prior to the date of making application for exemption.
[Amended 9-4-1974]
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.
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 90 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 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.
