[Adopted 9-15-1983 by L.L. No. 1-1983[1]]
[1]
Editor's Note: This local law also repealed
former Art. I, Senior Citizens Tax Exemption, adopted 7-12-1977 as
L.L. No. 4-1977, as amended.
A.
Pursuant to the provisions of §§ 467
and 467-d[1] of the Real Property Tax Law, real property 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, shall be exempt from taxation by the Town of Ossining for
Town general taxes, as hereinafter provided. Such exemption shall
be computed after all other partial exemptions allowed by law have
been subtracted from the total amount assessed.
[1]
Editor's Note: Section 467-d of the Real Property
Tax Law was repealed by the Laws of 1985, c. 440, § 3, effective
1-2-1986.
B.
Pursuant to the provisions of § 467 of the
Real Property Tax Law, title to that portion of real property owned
by a cooperative apartment corporation in which the tenant-stockholders
of such corporation reside, each of whom is 65 years of age or over
or, if owned by a husband and wife, one of whom is 65 years of age
or over, shall be exempt from taxation by the Town of Ossining for
Town general taxes as hereinafter provided. Such exemption shall be
computed after all other partial exemptions allowed by law have been
subtracted from the total amount assessed.
[Added 12-12-1995 by L.L. No. 9-1995]
[Last amended 12-13-2022 by L.L. No. 8-2022]
A.
For the 2007 assessment roll (based on June 1, 2007
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$26,000.00
|
50%
|
|
$26,000.01
|
to
|
$26,999.99
|
45%
|
|
$27,000.00
|
to
|
$27,999.99
|
40%
|
|
$28,000.00
|
to
|
$28,999.99
|
35%
|
|
$29,000.00
|
to
|
$29,899.99
|
30%
|
|
$29,900.00
|
to
|
$30,799.99
|
25%
|
|
$30,800.00
|
to
|
$31,699.99
|
20%
|
|
$31,700.00
|
to
|
$32,599.99
|
15%
|
|
$32,600.00
|
to
|
$33,499.99
|
10%
|
|
$33,500.00
|
to
|
$34,399.99
|
5%
|
B.
For the 2008 assessment roll (based on June 1, 2008
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$27,000.00
|
50%
|
|
$27,000.01
|
to
|
$27,999.99
|
45%
|
|
$28,000.00
|
to
|
$28,999.99
|
40%
|
|
$29,000.00
|
to
|
$29,999.99
|
35%
|
|
$30,000.00
|
to
|
$30,899.99
|
30%
|
|
$30,900.00
|
to
|
$31,799.99
|
25%
|
|
$31,800.00
|
to
|
$32,699.99
|
20%
|
|
$32,700.00
|
to
|
$33,599.99
|
15%
|
|
$33,600.00
|
to
|
$34,499.99
|
10%
|
|
$34,500.00
|
to
|
$35,399.99
|
5%
|
C.
For the 2009 assessment roll (based on June 1, 2009
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$28,000.00
|
50%
|
|
$28,000.01
|
to
|
$28,999.99
|
45%
|
|
$29,000.00
|
to
|
$29,999.99
|
40%
|
|
$30,000.00
|
to
|
$30,999.99
|
35%
|
|
$31,000.00
|
to
|
$31,899.99
|
30%
|
|
$31,900.00
|
to
|
$32,799.99
|
25%
|
|
$32,800.00
|
to
|
$33,699.99
|
20%
|
|
$33,700.00
|
to
|
$34,599.99
|
15%
|
|
$34,600.00
|
to
|
$35,499.99
|
10%
|
|
$35,500.00
|
to
|
$36,399.99
|
5%
|
D.
For the 2010 assessment roll (based on June 1, 2010
and subsequent taxable status dates), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$29,000.00
|
50%
|
|
$29,000.01
|
to
|
$29,999.99
|
45%
|
|
$30,000.00
|
to
|
$30,999.99
|
40%
|
|
$31,000.00
|
to
|
$31,999.99
|
35%
|
|
$32,000.00
|
to
|
$32,899.99
|
30%
|
|
$32,900.00
|
to
|
$33,799.99
|
25%
|
|
$33,800.00
|
to
|
$34,699.99
|
20%
|
|
$34,700.00
|
to
|
$35,599.99
|
15%
|
|
$35,600.00
|
to
|
$36,499.99
|
10%
|
|
$36,500.00
|
to
|
$37,399.99
|
5%
|
E.
Beginning
with the 2023 assessment roll (based on May 1, 2023, taxable status
date) and subsequent annual assessment rolls, the exemption shall
be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$0 to $50,000
|
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%
|
[Amended 5-22-2007 by L.L. No. 5-2007; 12-13-2022 by L.L. No. 8-2022]
No exemptions shall be granted hereunder:
A.
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of the maximum
income exemption eligibility level for the granting of partial exemption
from real property taxation as provided herein. "Income tax year"
shall mean 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. 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,
total gain from the sale or exchange of a capital asset which may
be offset by a loss from the sale or exchange of a capital asset in
the same income tax year, net rental income, salary or earnings, and
net income from self-employment, but shall not include a return of
capital, gifts or inheritances or veteran's disability compensation,
as defined in Title 38 of the United States Code, and any such income
shall be offset by all medical and prescription drug expenses actually
paid which were not reimbursed or paid for by insurance. In computing
net rental income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the production of income.
B.
Unless the title of the property shall have been vested in the owner
or one of the owners of the property for at least 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
or by 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, in the event of a transfer by either
a husband or wife to the other spouse of all or part of the title
to the property, the time of ownership of the property by the transferor
spouse shall be deemed also a time of ownership by the transferee
spouse and such ownership shall be deemed continuous for the purposes
of computing such period of 24 consecutive months, and provided further
that, where 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 application is made for exemption
and such periods of ownership shall be deemed to be consecutive for
purposes of this section. Where a residence is sold and replaced with
another within one year and is in the same assessing unit or municipality,
the period of ownership of the former property shall be combined with
the period of ownership of the replacement residence and deemed consecutive
for exemption from taxation by each such assessing unit or municipality;
provided, however, that, where the replacement property is in the
same assessing unit but in another school district, the period of
ownership of both properties shall also be deemed consecutive for
purposes of the exemption from taxation by such school district. Notwithstanding
any other provision of law, where a residence is sold and replaced
with another within one year and both residences are within the state,
the period of ownership of both properties shall be deemed consecutive
for purposes of the exemption from taxation by a municipality within
the state granting such exemption.
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.
The real property tax exemption provided for
herein on real property owned by husband and wife, one of whom is
65 years of age or over, once granted shall not be rescinded solely
because of the death of the older spouse so long as the surviving
spouse is at least 62 years of age.
[Amended 2-26-1991 by L.L. No. 5-1991]
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 Assessor of the Town of
Ossining 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 town's taxable status date.
Any person otherwise qualifying under this Article shall not be denied
the exemption under this Article if he becomes 65 years of age after
the appropriate taxable status date and on or before December 31 of
the same year.
[Last amended 12-13-2022 by L.L. No. 8-2022]
A.
The Town of Ossining shall notify or cause to be notified
each person owning residential real property in the Town of Ossining
of the provisions hereof. Such notice requirement may be met by a
notice or legend sent on or with each tax bill to such persons reading
substantially as follows: "SENIOR CITIZENS: If your annual income
is less than $58,400 for calendar year 2022 and subsequent years,
you may be eligible for senior citizen tax exemption. Senior citizens
have until May 1 of each year to apply for such exemption. For information,
please call or write the Assessor's Office, Town of Ossining,
16 Croton Avenue, Ossining, New York 10562, (914) 762-8274."
B.
At least 60 days' prior to the appropriate taxable status date,
the Town Assessor shall mail to each person who was granted a senior
citizen exemption on the latest completed assessment roll an application
form and a notice that such application must be filed on or before
taxable status date and be approved in order for the exemption to
be granted. The Assessor shall, within three days of the completion
and filing of the tentative assessment roll, notify by mail any applicant
who has included with his application at least one self-addressed,
prepaid envelope, of the approval or denial of the application; provided,
however, that the Town Assessor shall, upon the receipt and filing
of the application, send by mail notification of receipt to any applicant
who has included two of such envelopes with the application. Where
an applicant is entitled to a notice of denial pursuant to this subsection,
such notice shall be on a form prescribed by the state board and shall
state the reasons for such denial and shall further state that the
applicant may have such determination reviewed in the manner provided
by law.
C.
Failure to notify or cause to be notified any person who is in fact
eligible to receive the exemption or the failure to mail any such
application form or notices or the failure of such person to receive
any of the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on property owned by such person.
The exemption provided herein shall apply to
school taxes, provided that the applicable school districts shall
have, prior to the taxable status date occurring on or after January
1, 1984, adopted a resolution pursuant to §§ 467 and
467-d[1] of the Real Property Tax Law, providing for such exemption.
Notwithstanding such resolution, the exemption from taxation for school
tax 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.
[1]
Editor's Note: Section 467-d of the Real Property
Tax Law was repealed by L. 1985, c. 440, § 3, effective
1-2-1986.
A.
Any conviction of having made any willful 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.
B.
Notwithstanding any inconsistent provisions hereof,
the collection of any amount of tax erroneously exempted due to an
incorrect statement in an application for exemption shall be enforceable
in the same manner provided for the collection of delinquent taxes
pursuant to the provisions of Article 10 of the Real Property Tax
Law.
