[Adopted 10-21-1985 as Ch. 69 of the 1985 Code]
The purpose of this article is to grant a partial exemption from taxation to the extent of 50% of the assessed valuation of real property which is owned by certain persons with limited income who are 65 years of age or over, meeting the requirements set forth in § 467 of the Real Property Tax Law.
A. 
Pursuant to § 467 of the Real Property Tax Law, as amended by Chapter 475 of the Laws of 1982, the Town Board of the Town of Cheektowaga hereby grants an exemption from town taxes to the extent of 50% of the assessed valuation of the real property owned by qualified persons 65 years of age or over.
B. 
Income range; applicability.
(1) 
The percentage of exemption from Town taxes shall be based on the maximum annual income range specified herein as follows:
[Amended 4-16-1990; 1-23-1991; 2-6-1995; 2-22-2022 by L.L. No. 2-2022; 5-9-2023 by L.L. No. 4-2023; 7-11-2023 by L.L. No. 5-2023]
Annual Income
Percentage Assessed
Valuation Exemption
from Taxation
$0
$40,000
50%
$40,000.01
$40,999.99
45%
$41,000
$41,999.99
40%
$42,000
$42,999.99
35%
$43,000
$43,899.99
30%
$43,900
$44,799.99
25%
$44,800
$45,699.99
20%
$45,700
$46,599.99
15%
$46,600
$47,499.99
10%
$47,500
$48,399.99
5%
(2) 
For purposes of this article, income shall not include veterans disability compensation, as defined in Title 30 of the United States Code.
[Amended 12-1-1997]
C. 
Title to the property must be vested in the owner or, if in more than one, all the owners for at least 60 consecutive months prior to the date of making application for exemption.
D. 
The property must be used exclusively for residential purposes and must be occupied in whole or in part by the owners and constitute the legal residence of the owners.
E. 
The application for such exemption must be made by the owner, or all the owners, of the property on forms prescribed by the State Board, to be furnished by the Town Assessor, and shall furnish the information and be executed in the manner required and prescribed in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date.
F. 
In the event the owner(s) of property which has received a senior citizens exemption on a preceding assessment roll fail(s) to file the application for said exemption before the taxable status date, the Town Assessor shall be authorized to accept said application for renewal, provided same is filed before the date for the hearing of complaints of assessments where failure to file a timely application results from:
[Added 10-6-2008 by L.L. No. 9-2008; amended 11-3-2008 by L.L. No. 11-2008]
(1) 
A death of the applicant’s spouse, child, parent, brother or sister; or
(2) 
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.
This article shall take effect 10 days after the publication and posting or immediately upon personal service as provided by § 133 of the Town Law.