[Adopted 3-28-1991 by L.L. No. 2-1991 as Ch. 181 of the 1991 Code]
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 by the City of Auburn in the City of Auburn to the extent of 50% of the assessed valuation thereof.
B. 
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
C. 
The real property tax exemption on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded by the City of Auburn solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.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. 
Income.
[Amended 1-20-1994 by Ord. No. 3-1994; 11-22-1994 by Ord. No. 39-1994; 8-10-1995 by Ord. No. 35-1995; 12-12-1996 by Ord. No. 40-1996]
(1) 
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 $29,000:
[Amended 1-16-2003 by Ord. No. 1-2003; 3-23-2006 by Ord. No. 4-2006; 10-15-2020 by L.L. No. 1-2020]
Income range low
Income range high
Exemption
$0
$29,000
50%
$29,000.01
$29,999.99
45%
$30,000
$30,999.99
40%
$31,000
$31,999.99
35%
$32,000
$32,899.99
30%
$32,900
$33,799.99
25%
$33,800
$34,699.99
20%
$34,700
$35,599.99
15%
$35,600
$36,499.99
10%
$36,500
$37,399.99
5%
(a) 
The City will permit seniors to subtract from their incomes all medical and prescription drug expenses that are not reimbursed or paid by insurance.
(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, wear and tear of real or personal property held for the production of income.
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 24 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 24 consecutive months.
(1) 
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 24 consecutive months.
(2) 
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.
(3) 
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 the City of Auburn.
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 article.
D. 
Unless the real 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.
The City shall notify, or cause to be notified, each person owning residential real property in the City of the provisions of this article. The provisions of this section may be met by a notice or legend sent on or with each tax bill to such persons reading "You may be eligible for senior citizen tax exemptions. Senior citizens have until month ______ day _____, year _____," followed by the name, telephone number and/or address or a person or department selected by the City to explain the provisions of this article. Failure to notify or cause to be notified any person who is in fact eligible to receive the exemption provided by this article or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
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 to be furnished by the City Assessor's office and 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 the appropriate taxable status date.
At least 60 days prior to the appropriate taxable status date, the City Assessor shall mail to each person who was granted exemption pursuant to this section 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 City Assessor 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 City Assessor 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 State Board 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.
Notwithstanding the provisions of §§ 265-19 and 265-20 of this article, the City Assessor may accept applications for renewal of exemptions pursuant to this article after the taxable status date. In the event the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fails to file the application required pursuant to this article on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the City Assessor on or before the date for the hearing of complaints.
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.