[Adopted 1-14-1992 by Ord. No. 281]
As used in this article, the following terms
shall have the meanings indicated:
A person who is unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental
impairment which can be expected to result in death or has lasted
or can be expected to last for a continuous period of not less than
12 months, or blindness; and the term "blindness" means central visual
acuity of 20/200 or less in the better eye with the use of a correcting
lens. An eye which is accompanied by a limitation in the fields of
vision such that the widest diameter of the visual field subtends
an angle no greater than 20 degrees shall be considered for purposes
of this definition as having a central visual acuity of 20/200 or
less.[1]
The income, as defined in the "income" definition of this
chapter, of each and every person residing in the residential property
for which the application has been made, regardless if they are related
or not, married or not, children or not, contributing to the household
or not.
[Added 10-13-2004 by Ord. No. 434]
All income from whatever source derived, including but not
limited to realized capital gains and, in their entirety, pension,
annuity and retirement benefits, as defined herein, for any tax year
for which an exemption is claimed, "income" shall be determined to
be equal in amount to the income received during the calendar year
or the taxpayer's fiscal year ended immediately preceding December
31 of the pretax year, but no taxpayer shall use a fiscal-year basis
unless he so elects to do and files his federal income tax return
on such basis. Specifically excluded from being calculated as income
shall be any income received as a benefit from the Social Security
Act, and disability benefits for those persons "disabled" as well
as any income received as a benefit from any railroad, police or fire
department pension plan and any pension income from the Federal Civil
Service Retirement System (CSRS) pension plan.
[Amended 3-8-2007 by Ord. No. 476; 5-10-2007 by Ord. No. 478]
The calendar year immediately preceding the tax year.
One legally domiciled within the Town of Elsmere for a period
of three years immediately preceding December 31 of the pretax year.
Mere seasonal or temporary residence within the Town of Elsmere, of
whatever duration, shall not constitute domicile within the Town for
the purposes of this article. Absence from this Town for a period
of 12 months shall be prima facie evidence of abandonment of domicile
in this Town. The burden of establishing legal domicile within the
Town shall be upon the claimant.
The income, as defined in the "income" definition of this
chapter, of a single person residing alone in the residential property
for which the application has been made.
[Added 10-13-2004 by Ord. No. 434]
The calendar year in which Town real estate tax is due and
payable.
[1]
Editor's Note: The definition of "family,"
which immediately followed this definition, was repealed 10-13-2004
by Ord. No. 434.
[Amended 3-9-1995 by Ord. No. 318; Ord. No. 369; 5-10-2001 by Ord. No. 391; 10-13-2004 by Ord. No. 434; 8-11-2005 by Ord. No. 450; 1-14-2016 by Ord. No. 611]
Every person, a resident of the Town of Elsmere
of the age of 65 or more years, or disabled, having an income of not
more than $24,500 per year in single household income and an income
of not more than $30,000 per year in household income, and residing
in a dwelling house owned by him or her which is a constituent part
of his real property, shall be entitled, for proper claim being made
therefor, to exemption from taxation on such real property to assessed
valuation not to exceed $32,428.50 in aggregate. No such exemption
shall be in addition to any other exemption to which said person may
be entitled, and no such exemption shall be permitted where the property
for which the exemption is being sought has property taxes which,
according to the records of the Town at the time of application or
certification of income for continuance of the exemption, are delinquent.
[Amended 3-9-1995 by Ord. No. 318]
An application for exemption under this article
shall be filed with the Town Manager of the Town of Elsmere on or
before April 15 of the tax year.
[Amended 3-9-1995 by Ord. No. 318]
A.Â
Every fact essential to support a claim for exemption under this article shall exist on December 31 of the pretax year. Every application by a claimant therefor shall establish that he was, on December 31 of the pretax year, a resident of the Town of Elsmere for the period required, the owner of a dwelling house which is a constituent part of the real property for which the exemption is claimed and residing in said dwelling house. Such application shall also establish that his income for the yearly period as provided by this article qualifies under § 204-11 above.
B.Â
Every applicant shall establish that he or she will
be, on or before July 1 of the tax year, 65 years of age or more or
disabled.
If an application is approved by the Town Manager,
he shall allow an exemption from taxation against the assessed valuation
of the real property to the claimant in the amount of the claim approved
by him.
A claim having been filed with and allowed by
the Town Manager shall continue in force from year to year thereafter
without the necessity for further claim as long as the claimant shall
be entitled to exemption under this article, but the claimant shall
be required yearly to establish his income, and the Town Manager may
at any time require the filing of a new application or such proof
as he shall deem necessary to establish the right of the claimant
to continuance of the exemption. It shall be the duty of every claimant
to inform the Town Manager of any change in his status or property
which may affect his right to continuance of the exemption.
A.Â
Where title to property on which an exemption is held
by claimant and another or others, either as tenants in common or
as joint tenants, the claimant shall not be allowed an exemption against
his interest in said property in excess of the assessed valuation
of his proportionate share in said property, which proportionate share,
for the purposes of this article, shall be deemed to be equal to that
of each of the other tenants, unless it is shown that the interests
in question are not equal, in which event the claimant's proportionate
share shall be as shown.
B.Â
Nothing in this article shall preclude more than one
tenant, whether title be held in common or joint tenancy, from claiming
exemption against the property so held, but no more than the equivalent
of one full exemption in regard to such property shall be allowed
in any year, and in any case in which the claimants cannot agree as
to the apportionment thereof, the exemption shall be apportioned between
or among them in proportion to their interest. Property held by husband
and wife, as tenants by the entirety, shall be deemed wholly owned
by each tenant, but not more than one exemption in regard to such
property shall be allowed in any year.
C.Â
Right to claim exemption under this article shall
extend to property the title to which is held by a partnership to
the extent of the claimant's interest as a partner therein, and by
a guardian, trustee, committee, conservator or other fiduciary for
any person who would otherwise be entitled to claim exemption under
this article, but not to property the title to which is held by a
corporation.
The Town Manager of the Town of Elsmere may
promulgate such rules and regulations and prescribe such forms as
he shall deem necessary to implement this article. He may, in his
discretion, eliminate the necessity for sworn application, in which
event all declarations shall be subject to the penalties provided
by law for perjury.
The Town Manager of the Town of Elsmere and
his duly designated assistants may take and administer the oath, where
required, on any claim for exemption under this article, and no charge
shall be made for the taking of any affidavit or the preparation of
any form required by this article.
The aggrieved taxpayer may appeal from the disposition
of an exemption claim under this article in the same manner as is
provided for appeals from assessments generally.
The first tax year upon which this article shall
apply shall be the calendar year 1992 (fiscal year 1993), and shall
apply to all qualified property owners over age 65 years or disabled.
