Town of Brookhaven, NY Real Property Exemption for Persons Over Sixty-Five

[Last amended 11-16-2023 by L.L. No. 12-2023, effective 12-1-2023]

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 a married couple, 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 2024/25 and All Years Thereafter
Annual Income	Percentage of Assessed Valuation Exempt From Taxation
Less than $50,000	50%
$50,001 or more, but less than $51,000	45%
$51,001 or more, but less than $52,000	40%
$52,001 or more, but less than $53,000	35%
$53,001 or more, but less than $53,900	30%
$53,901 or more, but less than $54,800	25%
$54,801 or more, but less than $55,700	20%
$55,701 or more, but less than $56,600	15%
$56,601 or more, but less than $57,500	10%
$57,501 or more, but less than $58,400	5%

"Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.

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.

An exemption provided by this article on real property owned by a married couple, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.

The term "income" shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's second latest calendar year's federal or state income tax return, plus any social security benefits not included in the federal adjusted gross income if no such return was filed. Social security benefits that were not included in the applicant's federal adjusted gross income shall be considered income. If no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have been reported if such return has been filed.

Distributions received from individual retirement account or individual retirement annuity that were included in the applicant's federal adjusted gross income shall be considered income. Tax exempt interest and dividends are also considered income according to the law.

Any losses applied to the applicant's federal adjusted gross income shall be subject to the limitations listed in Real Property Tax Law § 467(5)(A)(B)(C).

§ 65-2 School purposes.

[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.

§ 65-3 Conditions.

[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:

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.

The income of the owner or the combined income of the owners of the property as defined in this chapter may not exceed $58,400. Where title is vested in either spouse, their combined income may not exceed such sum, except where either spouse is absent from the property as provided in Subdivision 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; 11-16-2023 by L.L. No. 12-2023, effective 12-1-2023]

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.

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.

§ 65-4 Application for exemption.

[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.

§ 65-5 Penalties for offenses.

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.

§ 65-6 Extension of time.

[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.