[Last amended 2-6-2007 by L.L. No. 2-2007,
effective 2-12-2007]
A.
Pursuant to the provisions of § 467 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, or by siblings, one of whom is 65 years of age or
over, shall be exempt from taxation by the Town of Brookhaven to the
extent of 50% based upon an annual income as determined by the following
schedule:
|
Tax Year - 2007
| ||
|---|---|---|
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| |
|
Less than $26,000
|
50%
| |
|
$26,000 or more, but less than $27,000
|
45%
| |
|
$27,000 or more, but less than $28,000
|
40%
| |
|
$28,000 or more, but less than $29,000
|
35%
| |
|
$29,000 or more, but less than $29,900
|
30%
| |
|
$29,900 or more, but less than $30,800
|
25%
| |
|
$30,800 or more, but less than $31,700
|
20%
| |
|
$31,700 or more, but less than $32,600
|
15%
| |
|
$32,600 or more, but less than $33,500
|
10%
| |
|
33,500 or more, but less than $34,400
|
5%
| |
|
Tax Year - 2008
| ||
|---|---|---|
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| |
|
Less than $27,000
|
50%
| |
|
$27,000 or more, but less than $28,000
|
45%
| |
|
$28,000 or more, but less than $29,000
|
40%
| |
|
$29,000 or more, but less than $30,000
|
35%
| |
|
$30,000 or more, but less than $30,900
|
30%
| |
|
$30,900 or more, but less than $31,800
|
25%
| |
|
$31,800 or more, but less than $32,700
|
20%
| |
|
$32,700 or more, but less than $33,600
|
15%
| |
|
$33,600 or more, but less than $34,500
|
10%
| |
|
34,500 or more, but less than $35,400
|
5%
| |
|
Tax Year - 2009
| ||
|---|---|---|
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| |
|
Less than $28,000
|
50%
| |
|
$28,000 or more, but less than $29,000
|
45%
| |
|
$29,000 or more, but less than $30,000
|
40%
| |
|
$30,000 or more, but less than $31,000
|
35%
| |
|
$31,000 or more, but less than $31,900
|
30%
| |
|
$31,900 or more, but less than $32,800
|
25%
| |
|
$32,800 or more, but less than $33,700
|
20%
| |
|
$33,700 or more, but less than $34,600
|
15%
| |
|
$34,600 or more, but less than $35,500
|
10%
| |
|
35,500 or more, but less than $36,400
|
5%
| |
|
Tax Year - 2010
| ||
|---|---|---|
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| |
|
Less than $29,000
|
50%
| |
|
$29,000 or more, but less than $30,000
|
45%
| |
|
$30,000 or more, but less than $31,000
|
40%
| |
|
$31,000 or more, but less than $32,000
|
35%
| |
|
$32,000 or more, but less than $32,900
|
30%
| |
|
$32,900 or more, but less than $33,800
|
25%
| |
|
$33,800 or more, but less than $34,700
|
20%
| |
|
$34,700 or more, but less than $35,600
|
15%
| |
|
$35,600 or more, but less than $36,500
|
10%
| |
|
36,500 or more, but less than $37,400
|
5%
| |
|
"Sibling" shall mean a brother or a sister,
whether related through half blood, whole blood or adoption.
|
B.
Any exemption provided by this article shall be computed
after all other partial exemptions allowed by law have been subtracted
from the total assessed value.
C.
An exemption provided by this article 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 10-4-1994 by L.L. No. 12-1994, effective 10-11-1994]
Exemption from taxation for school 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.
[Amended 6-19-1990 by L.L. No. 16-1990, effective 6-25-1990; 8-30-1990 by L.L. No. 19-1990, effective 9-4-1990; 12-17-1991 by L.L. No. 11-1991, effective 12-24-1991; 10-4-1994 by L.L. No. 12-1994, effective 10-11-1994]
No exemption, as set forth in § 65-1A of this article, shall be granted:
A.
Unless the owner(s) have held an exemption pursuant
to § 467 of the Real Property Tax Law for a previous residence,
or unless prior to the date of making application for the exemption,
the title of the property has been vested in the owner or one of the
owners of at least 24 consecutive months as set forth in Subsection
3(b) of § 467 of the Real Property Tax Law.
B.
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 the exemption exceeds
$27,900. "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 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, except where the husband or wife, or ex-husband or ex-wife,
is absent from the property as provided in Subsection 3(d) of § 467
of the Real Property Tax Law, then only the income of the spouse or
ex-spouse residing on the property shall be considered and may not
exceed such sum. Such income shall include social security and retirement
benefits, interest, dividends, net rental income, salary or earnings
and income from self-employment and 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, but shall
not include a return of capital, gifts, inheritances, or monies earned
through employment in the Federal Foster Grandparent Program. 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.
[Amended 2-22-1996 by L.L. No. 4-1996,
effective 3-4-1996; 10-1-1996 by L.L. No. 26-1996, effective 10-8-1996; 7-13-1999 by L.L. No. 8-1999,
effective 7-19-1999]
C.
Unless the property is used exclusively for residential
purposes, provided, however, that in the event any portion of such
property is not so used exclusively for residential purposes, but
is used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this article.
D.
Unless the real property is the legal residence of
and is occupied in whole or in part by all of the owners of the property
except as provided in Subsection 3(d) of § 467 of the Real
Property Tax Law.
[Amended 10-4-1994 by L.L. No. 12-1994, effective 10-11-1994]
Application for such exemption must be made
by the owner or all of the owners of the property each year on forms
to be furnished by the Town Assessor's office. The application 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 taxable status date; provided further, however, that
an application for such exemption may be filed after taxable status
date but no later than the last date on which a grievance with respect
to complaints of assessment may be filed, where failure to file a
timely application resulted from a death of the applicant's spouse,
child, parent, brother or sister; or an illness of the applicant or
of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such application as if it had been filed on or before the taxable
status date; and the owner, or all of the owners, of property which
has received an exemption pursuant to this article on the preceding
assessment roll fail to file the application required pursuant to
this article on or before taxable status date such owner or owners
may file the application, executed as if such application had been
filed on or before the taxable status date, with the assessor on or
before the last date on which a grievance with respect to complaints
of assessment may be filed.
Any conviction for 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.
[Added 9-9-2008 by L.L. No. 17-2008, effective 9-17-2008]
Pursuant to the provisions of RPTL § 925-b, persons 65 years of age or older, who have received an exemption pursuant to § 65-1 of the Town Code, are hereby granted an extension of not more than five business days for the payment of real property taxes without interest or penalty. If the real property taxes are not paid by the end of the extension provided, those taxes shall be subject to the same interest and penalties that would have applied if no extension had been granted.
