Town of Marlborough, NY Article I Tax Exemption for Senior Citizens

[Adopted 3-28-1977 by L.L. No. 3-1977 as Ch. 96, Art. I, of the 1976 Code of the Town of Marlborough]

§ 137-1 Grant of partial real property tax exemption.

[Amended 1-31-1983 by L.L. No. 2-1983; 2-5-1992 by L.L. No. 1-1992; 2-22-1993 by L.L. No. 1-1993; 2-13-1995 by L.L. No. 2-1995]

Real property located in the Town of Marlborough, County of Ulster and the State of New York, owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband or wife, one of whom is 65 years or over, shall be exempt from taxation, as provided in the sliding scale enumerated in § 137-2A, of the assessed valuation thereof upon qualification.

§ 137-2 Qualifications for exemption.

No exemption shall be granted unless:

A. The income of the owner or the combined income of the owners, excluding any income payable to either or both of them as veterans disability compensation (as defined in Title 38 of the United States Code), of the property for income tax purposes for the income tax year (meaning the twelve-month period for which the owner or owners filed a federal income tax return or, if no income tax return was filed, for the calendar year) does not exceed the maximum income and percentages granted as follows:

[Last amended 9-26-2005 by L.L. No. 3-2005]

	Income	Percentage of Assessed Valuation Exempt From Taxation
	$21,000 or less	50%
	More than $21,001 but less than $22,000	45%
	More than $22,001 but less than $23,000	40%
	More than $23,001 but less than $24,000	35%
	More than $24,001 but less than $24,900	30%
	More than $24,901 but less than $25,800	25%
	More than $25,801 but less than $26,700	20%
	More than $26,701 but less than $27,600	15%
	More than $27,601 but less than $28,500	10%
	More than $28,501 but less than $29,400	5%

B. The property shall meet those additional qualifications as provided by law. [1]

[Amended 2-13-1978 by L.L. No. 1-1978; 8-22-1994 by L.L. No. 2-1994]

[1] Editor's Note: Original Subsections C and D, which immediately followed this subsection and contained specific requirements for the grant of an exemption, were repealed 8-22-1994 by L.L. No. 2-1994.

§ 137-3 Application for exemption.

[Amended 8-22-1994 by L.L. No. 2-1994]

Application for such exemption must be made annually by the owner or all the owners of the property, on forms to be furnished by the Board of Assessors of the Town of Marlborough, and shall furnish the information and be executed in the manner prescribed in said forms. Such application shall be filed with the office of the Board of Assessors on or before the appropriate taxable status date.

§ 137-4 Penalties for offenses.

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.