[Amended 2-12-2007 by L.L. No. 3-2007; 1-7-2008 by L.L. No. 2-2008
This article is enacted pursuant to § 467
of the Real Property Tax Law of the State of New York as amended through
Chapter 434 of the Laws of 2007.
[Amended 2-12-2007 by L.L. No. 3-2007
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 of Real Property Services of the State of New York
(or any successor agency) to be furnished by the appropriate assessing
authority and shall furnish the information and be executed in the
manner required or prescribed in such forms, and shall be filed in
the Tompkins County Assessment office on or before the appropriate
taxable status date.
Any conviction of having made any willful false
statement of 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.
[Last amended 2-12-2024 by L.L. No. 2-2024]
The schedule in §
239-2A shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after March 1, 2024. With respect to assessment rolls prepared on the basis of taxable status dates prior to March 1, 2024, the partial exemption allowed by the Town of Ithaca shall be limited to qualified properties, to those persons otherwise qualified under, and to the amounts permitted by, the applicable Town of Ithaca local laws in effect on the relevant taxable status date.