[Adopted 8-3-1966]
[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.