[Adopted by L.L. No. 2-1972]
A.
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, one of whom is 65 years of age or over, shall be exempt from taxation to the extent not exceeding 50% of the assessed valuation thereof, subject to the provisions of this article, and according to the schedule set forth in § 165-2A. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
B.
The real property tax exemption on the 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shall not be rescinded solely because of the death of the older spouse so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.
No exemption shall be granted:
A.
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 exemption exceeds the sum of $22,500.
[Amended 9-4-2007 by L.L. No. 4-2007]
(1)
Income in a lesser amount, subject to the provisions
of this article, shall entitle owner or owners to an exemption according to
the following schedule:
|
Annual Income
|
Percentage Assessed Valuation Exempt from Taxation
| |
|---|---|---|
|
$15,000 and less
|
50%
| |
|
$15,001 but less than $16,000
|
45%
| |
|
$16,001 but less than $17,000
|
40%
| |
|
$17,001 but less than $18,000
|
35%
| |
|
$18,001 but less than $18,900
|
30%
| |
|
$18,901 but less than $19,800
|
25%
| |
|
$19,801 but less than $20,700
|
20%
| |
|
$20,701 but less than $21,600
|
15%
| |
|
$21,601 but less than $22,500
|
10%
|
(2)
"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 such 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. Such
income shall include social security and retirement benefits, interest, dividends,
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, net rental income, salary or earnings, and net income from self-employment,
but shall not include a return of capital, gifts, or inheritances. In computing
net rental income and net income from self-employment, no depreciation deduction
shall be allowed for the exhaustion or wear and tear of real or personal property
held for the production of income. There shall be excluded from income all
medical and prescription expenses which are not reimbursed or paid by insurance.
B.
Unless the title of the property shall have been vested
in the owner or one of the owners of the property for at least 12 consecutive
months prior to the date of making application for exemption; provided, however,
that in the event of the death of either a husband or wife in whose name title
of the property shall have been vested at the time of death and then becomes
vested solely in the survivor by virtue of devise by or descent from the deceased
husband or wife, the time of ownership of the property by the deceased husband
or wife shall be deemed also a time of ownership by the survivor and such
ownership shall be deemed continuous for the purposes of computing such period
of 12 consecutive months. In the event of a transfer by either a husband or
wife to the other spouse of all or part of the title to the property, the
time of ownership of the property by the transferor spouse shall be deemed
also a time of ownership by the transferee spouse and such ownership shall
be deemed continuous for the purposes of computing such period of 12 consecutive
months. Where property of the owner or owners has been acquired to replace
property formerly owned by such owner or owners and taken by eminent domain
or other involuntary proceeding, except a tax sale, the period of ownership
of the former property shall be combined with the period of ownership of the
property for which application is made for exemption and such periods of ownership
shall be deemed to be consecutive for purposes of this section. Where a residence
is sold and replaced with another within one year and both residences are
within the state, the period of ownership of both properties shall be deemed
consecutive for purposes of the exemption from taxation by a municipality
within the state granting such exemption.
[Amended 12-19-2000 by L.L. No. 6-2000]
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 section.
D.
Unless the property is the legal residence of and is
occupied in whole or in part by the owner or by all of the owners of the property,
provided that an owner who is absent while receiving health-related care as
an inpatient of a residential health care facility, as defined in § 2801
of the Public Health Law, shall be deemed to remain a legal resident and an
occupant of the property while so confined and income accruing to that person
shall be income only to the extent that it exceeds the amount paid by such
owner, spouse or co-owner for care in the facility; and provided, further,
that during such confinement such property is not occupied by other than the
spouse or co-owner of such owner.
Application for such exemption must be made by the owner or all of the
owners of the property, on forms prescribed by the City of Oneida pursuant
to law, and which 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 May 1 of each year. Any person otherwise qualifying under
this article shall not be denied the exemption under this article if he or
she becomes 65 years of age after the May 1 taxable status date and on or
before December 31 of the same year.
[Amended by L.L. No. 4-1974; 3-4-1987 by L.L. No. 2-1987]
At least 60 days prior to the taxable status date, May 1, the Assessor's
office shall mail to each person who is granted exemption pursuant to this
article on the latest completed assessment roll an application form and a
notice that such application must be filed on or before taxable status date
and be approved in order for the exemption to be granted. The Assessor's office
shall, within three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with his application at
least one self-addressed, prepaid envelope, of the approval or denial of the
application; provided, however, that the Assessor's office shall, upon the
receipt and filing of the application, send by mail notification of receipt
to any applicant who has included two of such envelopes with the application.
Where an applicant is entitled to a notice of denial pursuant to this section,
such notice shall be on a form prescribed by the City of Oneida pursuant to
law and shall state the reasons for such denial and shall further state that
the applicant may have such determination reviewed in the manner provided
by law. Failure to mail any such application form or notices or the failure
of such person to receive any of the same shall not prevent the levy, collection
and enforcement of the payment of the taxes on property owned by such person.
[Added 11-8-1995 by L.L.
No. 3-1995]
Notwithstanding §§ 165-3 and 165-4 hereof, an application for such exemption may be filed with the Assessor after taxable status date but not later than the last date on which a petition 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.
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.
